发布求助
文献互助 智能选刊 最新文献

Journal of Emerging Technologies in Accounting最新文献

筛选
英文 中文
Automation Bias and the “Goldilocks Effect” in Auditing Blockchain 自动化偏差与审计中的“金发姑娘效应”[j]
IF 1.8
Journal of Emerging Technologies in Accounting Pub Date : 2023-08-11 DOI: 10.2308/jeta-2022-062
Cory A. Campbell, S. Ramamoorti, Thomas G. Calderon
{"title":"Automation Bias and the “Goldilocks Effect” in Auditing Blockchain","authors":"Cory A. Campbell, S. Ramamoorti, Thomas G. Calderon","doi":"10.2308/jeta-2022-062","DOIUrl":"https://doi.org/10.2308/jeta-2022-062","url":null,"abstract":"\u0000 Blockchain technology appears to have unique characteristics such as inherent trust, immutability, transparency, and tighter security that might facilitate the audit process. Using a survey of AICPA members, we examine responses to the evaluation of audit evidence related to management assertions in a blockchain-enabled environment. We posit three possible effects pertaining to reliance on audit evidence in blockchain-enabled environments: (1) Goldilocks Effect (no automation bias) or the ideal scenario where auditors exhibit “just right” levels of professional skepticism and due care resulting in an optimal level of auditing; (2) Halo Effect or positive automation bias, which potentially results in over-reliance on evidence and, in turn, underauditing and; (3) Hype Effect or negative automation bias, which potentially results in under-reliance on evidence and, in turn, overauditing. Our results suggest that respondents to our survey are predominantly influenced by the Halo Effect, indicating a propensity for positive automation bias across management assertions.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42732006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Accounting Data Analytics in R: A Case Study Using Tidyverse R中的会计数据分析:使用Tidyverse的案例研究
IF 1.8
Journal of Emerging Technologies in Accounting Pub Date : 2023-08-07 DOI: 10.2308/jeta-2021-023
M. Islam, Nusrat Farah, Tawei Wang
{"title":"Accounting Data Analytics in R: A Case Study Using Tidyverse","authors":"M. Islam, Nusrat Farah, Tawei Wang","doi":"10.2308/jeta-2021-023","DOIUrl":"https://doi.org/10.2308/jeta-2021-023","url":null,"abstract":"\u0000 Data analytics (DA) has gained widespread attention in accounting and auditing recently. Despite the significant potential presented by DA programming languages such as R and Python, their application remains limited. This study presents the tidyverse approach of R for DA in the field of accounting. This approach can greatly benefit undergraduate or graduate accounting students without any coding knowledge. In addition, a teaching case suitable for auditing, accounting information systems, or accounting/auditing analytics classes is presented for instructors to adopt in their courses. Evidence from classrooms suggests that this approach is effective in teaching R for DA and in introducing advanced DA tools for the next generation of accountants.\u0000 JEL Classifications: C8; Y1.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45868572","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Climate Change Risk Disclosures and Audit Fees: A Text Analytics Assessment 气候变化风险披露和审计费用:文本分析评估
IF 1.8
Journal of Emerging Technologies in Accounting Pub Date : 2023-08-04 DOI: 10.2308/jeta-2021-003
Lei Gao, Thomas G. Calderon
{"title":"Climate Change Risk Disclosures and Audit Fees: A Text Analytics Assessment","authors":"Lei Gao, Thomas G. Calderon","doi":"10.2308/jeta-2021-003","DOIUrl":"https://doi.org/10.2308/jeta-2021-003","url":null,"abstract":"\u0000 In this paper, we first conduct a longitudinal study of public companies’ climate change risk disclosures from 2005 to 2019. Results indicate that although the number of firms disclosing climate change risks increased over time, disclosure length and disclosure clarity did not improve consistently during the study period. It seems that firms temporarily adjusted their disclosure behaviors around 2010 to satisfy the SEC’s 2010 guidance regarding climate change disclosures. From that point forward, however, companies’ disclosure length and clarity declined. Climate change and disclosures in a client’s environment can elevate both inherent risk and audit risk. Accordingly, the second part of the study empirically examines whether climate change risk disclosures are embedded into the auditors’ risk model and associated audit prices. Results suggest that audit fees are significantly associated with climate change risk disclosure length and clarity, and lower climate change risk disclosure clarity is associated with higher audit fees.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":"1 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"68988663","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Machine Learning Activity-Based Costing: Can Activity-Based Costing’s First-Stage Allocation Be Replaced with a Neural Network? 机器学习作业成本法:作业成本法第一阶段分配能否被神经网络取代?
IF 1.8
Journal of Emerging Technologies in Accounting Pub Date : 2023-08-04 DOI: 10.2308/jeta-2021-046
B. Knox
{"title":"Machine Learning Activity-Based Costing: Can Activity-Based Costing’s First-Stage Allocation Be Replaced with a Neural Network?","authors":"B. Knox","doi":"10.2308/jeta-2021-046","DOIUrl":"https://doi.org/10.2308/jeta-2021-046","url":null,"abstract":"\u0000 Using a design science approach, I test whether machine learning can replace the first-stage allocation of activity-based costing (ABC). I call this combination machine learning activity-based costing (MLABC). I conduct three numerical experiments using simulated datasets and find evidence that MLABC can produce relatively accurate overhead allocations like ABC if (1) the data include longitudinal correlations between cost drivers and cost resources, (2) correlations between cost drivers and cost resources include interactions, and (3) avoiding ABC’s cost study does not leave the firm ignorant of a cost driver that accounts for a substantial amount of variance between cost drivers and cost resources. I find limited evidence that MLABC can facilitate active experimentation with the firm’s cost function to learn more about it. I also conduct two supplemental mini-cases with data from practice. These mini-cases help test assumptions from my numerical experiments.\u0000 Data Availability: Some data are protected by a nondisclosure agreement.\u0000 JEL Classifications: M40; M41; M49; C45; C63.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46165903","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Technology Agility Supported by a Growth Mindset: A New Requirement for Accounting Curricula 成长思维支持下的技术敏捷性:会计课程的新要求
IF 1.8
Journal of Emerging Technologies in Accounting Pub Date : 2023-07-31 DOI: 10.2308/jeta-2021-034
Amelia Annette Baldwin, Victoria Chiu, Qi Liu, Brigitte Muehlmann
{"title":"Technology Agility Supported by a Growth Mindset: A New Requirement for Accounting Curricula","authors":"Amelia Annette Baldwin, Victoria Chiu, Qi Liu, Brigitte Muehlmann","doi":"10.2308/jeta-2021-034","DOIUrl":"https://doi.org/10.2308/jeta-2021-034","url":null,"abstract":"\u0000 Technology agility among accounting graduates and faculty is required by AACSB in Standard A5. Similarly, recent CPA exam changes call for emphasis on data analytics, digital acumen, and a strong foundation in technology in order to prepare new CPAs to deal with emerging technologies. This article provides a resource for accounting faculty and program leaders who are embracing technology agility. It explains the role of technology agility as a leading indicator of business agility and addresses the curricular components to which accounting educators are expected to apply it. The growth mindset in both faculty and students is discussed. The shared pedagogical concerns in information systems and data analytics disciplines are described. Design thinking is introduced as an approach to develop growth mindset, a creative thinking tool and a strategy follow. Faculty and academic unit leaders are encouraged to practice technology agility in accounting and to embrace it in all courses.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47701344","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Survey of Emerging Blockchain Technologies for Improving the Data Integrity and Auditability of Manufacturing Bills of Materials in Enterprise Resource Planning 在企业资源规划中提高制造物料清单数据完整性和可审计性的新兴区块链技术综述
IF 1.8
Journal of Emerging Technologies in Accounting Pub Date : 2023-07-27 DOI: 10.2308/jeta-2021-041
S. Lambert, Bruce I. Davidson, S. LeMay
{"title":"Survey of Emerging Blockchain Technologies for Improving the Data Integrity and Auditability of Manufacturing Bills of Materials in Enterprise Resource Planning","authors":"S. Lambert, Bruce I. Davidson, S. LeMay","doi":"10.2308/jeta-2021-041","DOIUrl":"https://doi.org/10.2308/jeta-2021-041","url":null,"abstract":"\u0000 Blockchain and cloud computing continue to emerge and evolve as important technologies for data management. This has strategic implications for data stored in enterprise resource planning (ERP) systems. We use manufacturing bills of materials (MBOMs) as an example of critical data in ERP. MBOMs define the complex product structures of manufacturing enterprises. We survey five alternatives for storing, controlling, and auditing MBOMs in ERP: Oracle Blockchain Table; Oracle Blockchain Platform Enterprise Edition; Microsoft Azure SQL Database Ledger; SAP HANA Blockchain Ledgers; and IBM Blockchain Platform. We also consider cloud computing without blockchain technologies. We analyze the advantages and disadvantages of each alternative by its effect on the management of MBOMs. Although we use MBOMs in our illustrations, many of the concepts discussed also apply to other critical data stored in ERPs.\u0000 Data Availability: Data are available from the public sources cited in the text.\u0000 JEL Classifications: G31; G32; G33; M21.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44639604","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Driving and Inhibiting Factors for Implementing Audit Analytics in an Internal Audit Function 内部审计职能部门实施审计分析的驱动因素和制约因素
IF 1.8
Journal of Emerging Technologies in Accounting Pub Date : 2023-07-27 DOI: 10.2308/jeta-2022-035
M. G. Ramadhan, M. Janssen, Haiko van der Voort
{"title":"Driving and Inhibiting Factors for Implementing Audit Analytics in an Internal Audit Function","authors":"M. G. Ramadhan, M. Janssen, Haiko van der Voort","doi":"10.2308/jeta-2022-035","DOIUrl":"https://doi.org/10.2308/jeta-2022-035","url":null,"abstract":"\u0000 Internal audit function (IAF) effectiveness can be improved by embracing Audit Analytics (AA). However, despite its promises, AA implementation remains limited. Although there is research on AA implementation in general, there needs to be an overview of insight into inhibiting and driving factors for internal auditing. This paper examines those driving and inhibiting factors by exploring the literature on AA implementation. The initial search revealed 98 uniquely identified papers. Further filtering and the additional search returned 42 articles, which were analyzed in detail. The analysis resulted in 12 driving and 23 inhibiting factors, grouped into internal, regulation, data, infrastructure, and audit practice categories. The literature shows that IAF encounters multiple and intertwined factors in AA implementation and needs to anticipate those factors. Moreover, AA implementation affects IAF’s parts and stakeholders differently, requiring internal and external collaboration. Building on these insights, we provide recommendations for further research.\u0000 JEL Classifications: M42; M49; O32.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43832145","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Crypto Assets: Examining Possible Tax Classifications 加密资产:审查可能的税收分类
IF 1.8
Journal of Emerging Technologies in Accounting Pub Date : 2023-07-21 DOI: 10.2308/jeta-2022-033
Stephan A. Davenport, Spencer C. Usrey
{"title":"Crypto Assets: Examining Possible Tax Classifications","authors":"Stephan A. Davenport, Spencer C. Usrey","doi":"10.2308/jeta-2022-033","DOIUrl":"https://doi.org/10.2308/jeta-2022-033","url":null,"abstract":"\u0000 Crypto assets are a diverse group of digital assets with different origins and uses that have become a widely accepted part of the global financial system. As the use of crypto assets has grown, IRS guidance related to their tax classification has not changed. Although the complexity of crypto assets increases the difficulty of regulation and taxation, the SEC and CFTC have asserted their authority and obtained rulings that challenge the current IRS guidance. In this paper, we examine the complexities of, and regulatory environment for, crypto assets to provide guidance on their tax classification. Then, we discuss possible tax classifications for crypto assets and the implications of those classifications. Our analysis of the complexity of crypto assets and their regulatory environment suggests that one tax classification for crypto assets is not sufficient. Allowing for different tax classifications provides more equitable tax treatment for users of crypto assets.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41829377","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
An Examination of Design Choices Intended to Improve the Auditability of a Consortium Blockchain 旨在提高联盟区块链可审计性的设计选择审查
IF 1.8
Journal of Emerging Technologies in Accounting Pub Date : 2023-06-29 DOI: 10.2308/jeta-2022-023
Mark D. Sheldon
{"title":"An Examination of Design Choices Intended to Improve the Auditability of a Consortium Blockchain","authors":"Mark D. Sheldon","doi":"10.2308/jeta-2022-023","DOIUrl":"https://doi.org/10.2308/jeta-2022-023","url":null,"abstract":"\u0000 Blockchain consortia offer firms several advantages, including the ability to maintain a shared transaction ledger that is secure, verified, and agreed-upon by key business partners. While these benefits are largely derived from blockchain’s distributed architecture, this same architecture poses challenges to auditors working to provide assurance on a technology owned, operated, and maintained across several firms’ borders. Indeed, participating in a blockchain consortium transitions a firm from relying solely on its own IT infrastructure and processes, to being vulnerable to how other firms collectively maintain the shared ledger. As blockchain consortia grow and are used to process and record material transactions, members will require assurance that other members maintain the blockchain in a well-controlled manner. Given the complexities of auditing a distributed environment, this study proposes three design choices intended to improve the auditability of consortium blockchains. Practitioners then evaluate these designs and offer additional considerations/alternative paths forward.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41646021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Internet of Things and Blockchain-Based Smart Contracts: Enabling Continuous Risk Monitoring and Assessment in Peer-to-Peer Lending 物联网和基于区块链的智能合约:实现点对点贷款的持续风险监控和评估
IF 1.8
Journal of Emerging Technologies in Accounting Pub Date : 2023-05-11 DOI: 10.2308/jeta-2022-003
Zihao Zhang, Yu Gu, Lanxin Jiang, Wenjun Yu, Jun Dai
{"title":"Internet of Things and Blockchain-Based Smart Contracts: Enabling Continuous Risk Monitoring and Assessment in Peer-to-Peer Lending","authors":"Zihao Zhang, Yu Gu, Lanxin Jiang, Wenjun Yu, Jun Dai","doi":"10.2308/jeta-2022-003","DOIUrl":"https://doi.org/10.2308/jeta-2022-003","url":null,"abstract":"\u0000 Peer-to-peer (P2P) lending enables individuals and small companies to finance and invest without the intermediation of financial institutions. However, this business model is also associated with high delinquency risk and a lack of risk monitoring and control capabilities. This paper explores the potential of the Internet of Things (IoT), blockchain, smart contract technologies, and the Continuous Risk Monitoring and Assessment (CRMA) framework to re-engineer risk monitoring and control for P2P lending. We conducted a case study of a large Chinese P2P lending company to identify problems in its current risk monitoring and control processes and to design an IoT-smart contract CRMA system to continuously monitor and respond to delinquency risk via real-time data collection, automatic loan settlement, and in-time risk disclosure.\u0000 Data Availability: Data are available from the public sources cited in the text.\u0000 JEL Classifications: M40; M41; M49.","PeriodicalId":45427,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-05-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48150129","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
首页 上一页 下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信