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Volume 37, Issue 3
Fall 2023
Issue Cover
ISSN 0888-7985
EISSN 1558-7959
Covers and Front Matter
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Commentary

AI and the Accounting Profession: Views from Industry and Academia
J. Efrim Boritz; Theophanis C. Stratopoulos
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Academic Articles

Firm-Level Pay Disparity and Breach Risk
Chris Zhijian He; Tianpei Li; Robert Pinsker
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Designing a Classifying System for Nonprofit Organizations Using Textual Contents from the Mission Statement
Heejae Lee; Xinxin Wang; Richard B. Dull
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2022 International Conference Papers

Exploring the Impact of Technology Dominance on Audit Professionalism through Data Analytic-Driven Healthcare Audits
Jared Koreff; Lisa Baudot; Steve G. Sutton
View articletitled, Exploring the Impact of Technology Dominance on Audit Professionalism through Data Analytic-Driven Healthcare Audits
Supplementary data
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Does XBRL Tagging Indicate Disclosure Quality? The Relationship Between XBRL Standard and Extension Tags and Stock Return Synchronicity
Jee-Hae Lim; Vernon J. Richardson; Rod Smith
View articletitled, Does XBRL Tagging Indicate Disclosure Quality? The Relationship Between XBRL Standard and Extension Tags and Stock Return Synchronicity
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Blockchain-Based Triple-Entry Accounting: A Systematic Literature Review and Future Research Agenda
Simon Thies; Marko Kureljusic; Erik Karger; Thilo Krämer
View articletitled, Blockchain-Based Triple-Entry Accounting: A Systematic Literature Review and Future Research Agenda
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Methodology Papers

Constituent Input on Regulatory Initiatives: A Machine-Learning Approach to Efficiently and Effectively Analyze Unstructured Data
Daniel P. Ferguson; M. Kathleen Harris; L. Tyler Williams
View articletitled, Constituent Input on Regulatory Initiatives: A Machine-Learning Approach to Efficiently and Effectively Analyze Unstructured Data
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Innovative and Novel Research Datasets

Application of Latent Semantic Analysis in Accounting Research
Paul D. Hutchison; Benjamin George; Binod Guragai
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The Informativeness of Sentiment Types in Risk Factor Disclosures: Evidence from Firms with Cybersecurity Breaches
Ronald C. W. Tsang; Amelia A. Baldwin; Joseph F. Hair, Jr.; Ermanno Affuso; Kyre Dane Lahtinen
View articletitled, The Informativeness of Sentiment Types in Risk Factor Disclosures: Evidence from Firms with Cybersecurity Breaches
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Editorial Policy
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All Issues
  • Online ISSN 1558-7959
  • Print ISSN 0888-7985

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