Journal of Emerging Technologies in Accounting http://scitation.aip.org/ Journal of Emerging Technologies in Accounting Additional Journal Content http://link.aip.org/link/?ETA/6/i/1&agg=rss <br/> Abstract not available. [Journal of Emerging Technologies in Accounting 6, i (2009)] published Tue Dec 1, 2009. Editorial Policy http://link.aip.org/link/?ETA/6/71/1&agg=rss <br/> Abstract not available. [Journal of Emerging Technologies in Accounting 6, 71 (2009)] published Tue Dec 1, 2009. Journal of Emerging Technologies in Accounting Editor's Report http://link.aip.org/link/?ETA/6/67/1&agg=rss <br/> Abstract not available. [Journal of Emerging Technologies in Accounting 6, 67 (2009)] published Tue Dec 1, 2009. A Meta-Learning Approach to Predicting Financial Statement Fraud http://link.aip.org/link/?ETA/6/5/1&agg=rss Thomas E. McKee<br/> ABSTRACT: An ultimate learning algorithm is one that produces models that closely match the real world's underlying distribution of functions. To try to create such an algorithm, researchers typically employ manual algorithm design with cross-validation. It has been shown that cross-validation is no ... [Journal of Emerging Technologies in Accounting 6, 5 (2009)] published Tue Dec 1, 2009. The Impact of Gartner's Maturity Curve, Adoption Curve, Strategic Technologies on Information Systems Research, with Applications to Artificial Intelligence, ERP, BPM, and RFID http://link.aip.org/link/?ETA/6/45/1&agg=rss Daniel E. O'Leary<br/> ABSTRACT: How does technology maturity and adoption affect samples, research issues, and use of methodologies in information systems? What is a source of some research issues in strategic and emerging technologies? This paper addresses these questions and others using some frameworks generated by a ... [Journal of Emerging Technologies in Accounting 6, 45 (2009)] published Tue Dec 1, 2009. Exploring the Use of Online Corporate Reporting Information http://link.aip.org/link/?ETA/6/27/1&agg=rss N. Rowbottom and Andy Lymer<br/> ABSTRACT: This paper explores the use and users of corporate reporting information published online by large companies listed on the London Stock Exchange. Although prior research details the increasing supply of online corporate reporting disclosures, there is a lack of empirical research investiga ... [Journal of Emerging Technologies in Accounting 6, 27 (2009)] published Tue Dec 1, 2009. The Ten Most-Cited Papers in Journal of Emerging Technologies in Accounting: The First Five Years http://link.aip.org/link/?ETA/6/1/1&agg=rss Daniel E. O'Leary<br/> Abstract not available. [Journal of Emerging Technologies in Accounting 6, 1 (2009)] published Tue Dec 1, 2009. Additional Journal Content http://link.aip.org/link/?ETA/5/xi/1&agg=rss <br/> Abstract not available. [Journal of Emerging Technologies in Accounting 5, xi (2009)] published Mon Jan 26, 2009. Evolving Accounting Systems Research with Business Measurement PracticeA Letter from the Editor http://link.aip.org/link/?ETA/5/i/1&agg=rss Miklos A. Vasarhelyi<br/> Abstract not available. [Journal of Emerging Technologies in Accounting 5, i (2009)] published Mon Jan 26, 2009. Audit Support System Design and the Declarative Knowledge of Long-Term Users http://link.aip.org/link/?ETA/5/99/1&agg=rss Carlin Dowling, Stewart A. Leech, and Robyn Moroney<br/> ABSTRACT: Although audit support systems have been deployed for over a decade, they continue to evolve. Technological advances present audit firms with the ongoing dilemma of deciding the type and extent of decision support to embed within their firm's system. This exploratory study complements the ... [Journal of Emerging Technologies in Accounting 5, 99 (2009)] published Mon Jan 26, 2009. Query Issues in Continuous Reporting Systems http://link.aip.org/link/?ETA/5/81/1&agg=rss Graham Gal<br/> ABSTRACT: Investors have often made the case that more and better information will improve their decisions. Regulators have sought to answer these requests by searching for ways to make the information more readily available. A possible solution would be to move toward real time reporting. Certainly ... [Journal of Emerging Technologies in Accounting 5, 81 (2009)] published Mon Jan 26, 2009. Using Key Performance Indicators and Risk Measures in Continuous Monitoring http://link.aip.org/link/?ETA/5/65/1&agg=rss Mark J. Nigrini and Arlo J. Johnson<br/> ABSTRACT: The paper describes a continuous monitoring methodology in an environment with multiple cues indicative of fraud and errors. A case study describes an application by a restaurant franchisor on the monthly sales numbers reported by franchisees. The system scores each restaurant based on var ... [Journal of Emerging Technologies in Accounting 5, 65 (2009)] published Mon Jan 26, 2009. Conceptual Model for Continuous Organizational Auditing with Real Time Analysis and Modern Control Theory http://link.aip.org/link/?ETA/5/37/1&agg=rss Carlos Santos, Pedro Sousa, Carla Ferreira, and Jose Tribolet<br/> ABSTRACT: The important role that has been played by organizational information systems in the maneuvering of organizations, particularly concerning their capacity to continuously adapt to new challenges using real time response, means that great care must be given to their evaluation and validation ... [Journal of Emerging Technologies in Accounting 5, 37 (2009)] published Mon Jan 26, 2009. Editorial Policy http://link.aip.org/link/?ETA/5/231/1&agg=rss <br/> Abstract not available. [Journal of Emerging Technologies in Accounting 5, 231 (2009)] published Mon Jan 26, 2009. Developing Accounting Course Materials as Dynamic Content http://link.aip.org/link/?ETA/5/221/1&agg=rss Kinsun Tam<br/> ABSTRACT: Accounting course materials are traditionally presented as static content. Enabling timely and informative interactions with the reader, dynamic content can enrich these presentations. This paper discusses benefits of dynamic content to accounting education, and describes its application i ... [Journal of Emerging Technologies in Accounting 5, 221 (2009)] published Mon Jan 26, 2009. Risk and Reliability Formulas for Systems Security under Dempster-Shafer Theory of Belief Functions http://link.aip.org/link/?ETA/5/189/1&agg=rss Rajendra P. Srivastava and Chan Li<br/> ABSTRACT: This paper develops comprehensive formulas for assessing the risk and reliability of Systems Security under the Dempster-Shafer theory of belief functions, using the Trust Services framework as proposed by the American Institute of Certified Public Accountants (AICPA) and Canadian Institut ... [Journal of Emerging Technologies in Accounting 5, 189 (2009)] published Mon Jan 26, 2009. The Added Value of IT Investment: A Demand-Side Perspective http://link.aip.org/link/?ETA/5/175/1&agg=rss Meihua Koo, Huey-Yeh Lin, and Georgia Smedley<br/> ABSTRACT: Can investments in information technology translate into benefits for investors? This study uses Bayesian theory to explore whether the benefits of adopting a technology (that increases the quality of information) extend to the investing community. An added value to firms investing in tech ... [Journal of Emerging Technologies in Accounting 5, 175 (2009)] published Mon Jan 26, 2009. Appearance of New Terms in Accounting Language: A Preliminary Examination of Accounting Pronouncements and Financial Statements http://link.aip.org/link/?ETA/5/17/1&agg=rss Margaret R. Garnsey and Ingrid E. Fisher<br/> ABSTRACT: Accounting language evolves as the transactions and organizations it provides guidance for change. We provide a preliminary analysis of terms used in official accounting pronouncements and annual corporate financial statements. Initial results show statistical natural language-processing t ... [Journal of Emerging Technologies in Accounting 5, 17 (2009)] published Mon Jan 26, 2009. The Role of XBRL in Enhanced Business Reporting (EBR) http://link.aip.org/link/?ETA/5/161/1&agg=rss Enrique Bonson, Virginia Cortijo, and Tomas Escobar<br/> ABSTRACT: This paper analyzes how XBRL (eXtensible Business Reporting Language) can contribute to EBR (Enhanced Business Reporting) to improve financial reports' transparency. We examine XBRL's technological and organizational advantages that can facilitate the implementation of the EBR model. XBRL, ... [Journal of Emerging Technologies in Accounting 5, 161 (2009)] published Mon Jan 26, 2009. Does Web Syndication Technology Facilitate Investor Decision Making? http://link.aip.org/link/?ETA/5/143/1&agg=rss Yu Cong, Hui Du, and Jinjuan Feng<br/> ABSTRACT: Web syndication is an emerging technology that feeds website information to subscribers. It allows Internet users to collect, organize, and view frequently updated information from multiple sources effortlessly. We investigated whether using web syndication technology helps nonprofessional ... [Journal of Emerging Technologies in Accounting 5, 143 (2009)] published Mon Jan 26, 2009. Restatements Due to Improper Revenue Recognition: A Neural Networks Perspective http://link.aip.org/link/?ETA/5/129/1&agg=rss Srinivasan Ragothaman and Angeline Lavin<br/> ABSTRACT: The Securities and Exchange Commission (SEC) issued Staff Accounting Bulletin No. 101 (SEC 1999) in an attempt to curb improper revenue recognition practices. Nonetheless, revenue restatements and the subsequent earnings restatements have continued unabated. Our goal is to contribute to th ... [Journal of Emerging Technologies in Accounting 5, 129 (2009)] published Mon Jan 26, 2009.