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Toward a Level Playing Field: An Analysis of the Language and Transparency of IT Risk 实现公平竞争：信息技术风险的语言和透明度分析
Journal of Emerging Technologies in Accounting Pub Date : 2024-05-01 DOI: 10.2308/jeta-2021-037
Marcy R. Binkley, Jacob Arthur
{"title":"Toward a Level Playing Field: An Analysis of the Language and Transparency of IT Risk","authors":"Marcy R. Binkley, Jacob Arthur","doi":"10.2308/jeta-2021-037","DOIUrl":"https://doi.org/10.2308/jeta-2021-037","url":null,"abstract":"\u0000 We employ both manual and automated content analysis to update an existing dictionary (Boritz, Hayes, and Lim 2013) used to classify types of information technology weakness (ITW). Through analysis of auditors’ reports on internal control filed under Section 404 of the Sarbanes-Oxley Act from 2011 through 2020, we provide a robust tool for textual analytics. Additionally, we apply OpenAI’s large-language model neural networks for classification as a comparison point. We expand identification of ITW categories such as Design, Security, and Outsourcing and identify Governance as a critical new category in auditor reporting. We further expand the dictionary, capturing categories of IT risk found within current IT control frameworks (e.g., COBIT and AICPA TSCs), which we compare with content of auditor reporting. Evidence suggests stakeholders are subject to significant information asymmetry in assessing and reporting IT risk. We provide direction for future IT governance and improve application of advanced textual analysis.","PeriodicalId":506397,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":"71 s317","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141134955","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
Nonfungible Tokens—Differentiated Crypto Assets in Need of Accounting and Attestation Guidelines; Analysis and Implications 不可兑换代币--需要会计和证明准则的差异化加密资产；分析与影响
Journal of Emerging Technologies in Accounting Pub Date : 2024-04-01 DOI: 10.2308/jeta-2022-053
Ethan Kinory, Sean Stein Smith
{"title":"Nonfungible Tokens—Differentiated Crypto Assets in Need of Accounting and Attestation Guidelines; Analysis and Implications","authors":"Ethan Kinory, Sean Stein Smith","doi":"10.2308/jeta-2022-053","DOIUrl":"https://doi.org/10.2308/jeta-2022-053","url":null,"abstract":"\u0000 Even as recent headlines announce the risks of crypto assets, institutional and governmental adoption continues. Undeterred by short-term price declines and liquidation of speculative instruments, blockchain-based instruments and applications continue to receive billions in investment across the globe. And yet, accounting and attestation standards have failed to keep pace with this growth. This paper focuses specifically on the development of one type of crypto asset—nonfungible tokens (NFTs)—and the relevant accounting and auditing concerns. The first section reviews the nature of NFTs, differentiating them from other existing crypto assets. The second section examines factors that must be considered for the audit and attestation of NFTs. This paper raises questions that both the academician and practitioner must contend with as these crypto assets continue to be adopted.","PeriodicalId":506397,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":"39 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140756549","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
Geographic Information Systems—A Scavenger Hunt for Accounting and Auditing 地理信息系统--会计与审计的寻宝游戏
Journal of Emerging Technologies in Accounting Pub Date : 2024-03-01 DOI: 10.2308/jeta-2022-029
Robert C. Richardson, William J. Ritchie
{"title":"Geographic Information Systems—A Scavenger Hunt for Accounting and Auditing","authors":"Robert C. Richardson, William J. Ritchie","doi":"10.2308/jeta-2022-029","DOIUrl":"https://doi.org/10.2308/jeta-2022-029","url":null,"abstract":"\u0000 This experiential exercise provides an opportunity for students to learn how accounting and audit practices can be augmented using Geographic Information Systems (GIS). We illustrate how GIS aids in the collection of accounting data, verification of assets, risk assessment, and internal controls. Using a GIS field collection app, the students were provided a list of assets to locate and audit at their college/university. After completing the exercise, 70 senior-level accounting students at a public university provided feedback related to their experience and the effectiveness of GIS as a data collection and audit tool. The results of the questionnaire revealed that students found the GIS technology useful in data collection and analysis for both accounting and auditing, as well as for reinforcing the audit concepts taught in the classroom.\u0000 Data Availability: Efficacy data are available from the authors upon request.","PeriodicalId":506397,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":"50 42","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140400512","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 Exploration of the Money Laundering Associated with the Bitfinex Bitcoin Hack 探究与 Bitfinex 比特币黑客有关的洗钱活动
Journal of Emerging Technologies in Accounting Pub Date : 2024-02-01 DOI: 10.2308/jeta-2023-017
Glen L. Gray
{"title":"An Exploration of the Money Laundering Associated with the Bitfinex Bitcoin Hack","authors":"Glen L. Gray","doi":"10.2308/jeta-2023-017","DOIUrl":"https://doi.org/10.2308/jeta-2023-017","url":null,"abstract":"\u0000 Bitcoin, launched in 2009, has gone through inconspicuous years, halcyon years, and now, the chaos years. Writers predicted that bitcoin would replace fiat currencies and the underlying technology, blockchain, would significantly reduce the need for auditors. However, there have been numerous major cryptocurrency crimes and related bankruptcies. Called the “heist of the century,” in the 2016 Bitfinex hack, 119,754 bitcoins were illegally transferred from over 2,000 Bitfinex accounts to an external wallet. Starting in January 2017, about 25,118 of those bitcoins were transferred to other exchanges. Several money laundering techniques were employed; however, the perpetrators made mistakes and were arrested in 2022. They were identified through analyzing the bitcoin blockchain, geolocating the IP addresses used for communications, and identifying individuals when bitcoin was used for “real world” transactions. The bitcoin blockchain is publicly available and would be a great resource for Big Data, data analytics, and forensics classes.\u0000 JEL Classifications: K42.","PeriodicalId":506397,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":"6 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139879633","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
Exploring Journal of Emerging Technologies in Accounting: A Content and Citation Analysis of JETA 探索《会计新兴技术期刊》：JETA 的内容和引文分析
Journal of Emerging Technologies in Accounting Pub Date : 2024-02-01 DOI: 10.2308/jeta-2023-015
I. E. Göktürk, Batuhan Güvemli, Özkan Sarisoy
{"title":"Exploring Journal of Emerging Technologies in Accounting: A Content and Citation Analysis of JETA","authors":"I. E. Göktürk, Batuhan Güvemli, Özkan Sarisoy","doi":"10.2308/jeta-2023-015","DOIUrl":"https://doi.org/10.2308/jeta-2023-015","url":null,"abstract":"\u0000 This study presents a comprehensive bibliometric analysis of the Journal of Emerging Technologies in Accounting (JETA) from 2008 to 2022, the period since its indexing in Web of Science, focusing on authorship patterns, dominant topics, and citation trends. The findings highlight a significant concentration of authorship within JETA, suggesting an opportunity for enhancing diversity and introducing fresh perspectives through expanded authorial engagement. Acknowledging JETA’s significant contributions to blockchain, text analysis/NLP, and AI, this study proposes an exploration into broader, interdisciplinary domains to further enrich the journal’s thematic diversity, in alignment with global academic trends. The study further recognizes an opportunity for JETA to bolster its global impact by inviting contributions from underrepresented regions, such as South America, Australia, and Africa. Additionally, the analysis reveals a commendable trend in JETA toward collaborative and potentially interdisciplinary research, implying that fostering such collaborations could yield innovative research methodologies in the field.\u0000 Data Availability: The data supporting the findings of this study can be provided upon request by contacting Batuhan Güvemli.\u0000 JEL Classifications: M40; M41; M42; M49.","PeriodicalId":506397,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":"103 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139878755","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
Exploring Journal of Emerging Technologies in Accounting: A Content and Citation Analysis of JETA 探索《会计新兴技术期刊》：JETA 的内容和引文分析
Journal of Emerging Technologies in Accounting Pub Date : 2024-02-01 DOI: 10.2308/jeta-2023-015
I. E. Göktürk, Batuhan Güvemli, Özkan Sarisoy
{"title":"Exploring Journal of Emerging Technologies in Accounting: A Content and Citation Analysis of JETA","authors":"I. E. Göktürk, Batuhan Güvemli, Özkan Sarisoy","doi":"10.2308/jeta-2023-015","DOIUrl":"https://doi.org/10.2308/jeta-2023-015","url":null,"abstract":"\u0000 This study presents a comprehensive bibliometric analysis of the Journal of Emerging Technologies in Accounting (JETA) from 2008 to 2022, the period since its indexing in Web of Science, focusing on authorship patterns, dominant topics, and citation trends. The findings highlight a significant concentration of authorship within JETA, suggesting an opportunity for enhancing diversity and introducing fresh perspectives through expanded authorial engagement. Acknowledging JETA’s significant contributions to blockchain, text analysis/NLP, and AI, this study proposes an exploration into broader, interdisciplinary domains to further enrich the journal’s thematic diversity, in alignment with global academic trends. The study further recognizes an opportunity for JETA to bolster its global impact by inviting contributions from underrepresented regions, such as South America, Australia, and Africa. Additionally, the analysis reveals a commendable trend in JETA toward collaborative and potentially interdisciplinary research, implying that fostering such collaborations could yield innovative research methodologies in the field.\u0000 Data Availability: The data supporting the findings of this study can be provided upon request by contacting Batuhan Güvemli.\u0000 JEL Classifications: M40; M41; M42; M49.","PeriodicalId":506397,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139818798","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 Exploration of the Money Laundering Associated with the Bitfinex Bitcoin Hack 探究与 Bitfinex 比特币黑客有关的洗钱活动
Journal of Emerging Technologies in Accounting Pub Date : 2024-02-01 DOI: 10.2308/jeta-2023-017
Glen L. Gray
{"title":"An Exploration of the Money Laundering Associated with the Bitfinex Bitcoin Hack","authors":"Glen L. Gray","doi":"10.2308/jeta-2023-017","DOIUrl":"https://doi.org/10.2308/jeta-2023-017","url":null,"abstract":"\u0000 Bitcoin, launched in 2009, has gone through inconspicuous years, halcyon years, and now, the chaos years. Writers predicted that bitcoin would replace fiat currencies and the underlying technology, blockchain, would significantly reduce the need for auditors. However, there have been numerous major cryptocurrency crimes and related bankruptcies. Called the “heist of the century,” in the 2016 Bitfinex hack, 119,754 bitcoins were illegally transferred from over 2,000 Bitfinex accounts to an external wallet. Starting in January 2017, about 25,118 of those bitcoins were transferred to other exchanges. Several money laundering techniques were employed; however, the perpetrators made mistakes and were arrested in 2022. They were identified through analyzing the bitcoin blockchain, geolocating the IP addresses used for communications, and identifying individuals when bitcoin was used for “real world” transactions. The bitcoin blockchain is publicly available and would be a great resource for Big Data, data analytics, and forensics classes.\u0000 JEL Classifications: K42.","PeriodicalId":506397,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":"46 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139819919","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
Measuring Accountable Information in CSR Reports: A New Operationalization and Analysis Applied to Greenhouse Gas Disclosures 衡量企业社会责任报告中的问责信息：应用于温室气体披露的新操作和分析方法
Journal of Emerging Technologies in Accounting Pub Date : 2024-02-01 DOI: 10.2308/jeta-2022-002
Asif M. Huq, Kenneth Carling
{"title":"Measuring Accountable Information in CSR Reports: A New Operationalization and Analysis Applied to Greenhouse Gas Disclosures","authors":"Asif M. Huq, Kenneth Carling","doi":"10.2308/jeta-2022-002","DOIUrl":"https://doi.org/10.2308/jeta-2022-002","url":null,"abstract":"\u0000 We develop a novel and generic text-based measure to classify and evaluate greenhouse gas (GHG) disclosures. We construct the measure using collocation analysis of GHG-related words and regular expressions. Automated implementation achieved high concordance compared to manual investigations. We move beyond the “bag-of-words” approach in classifying voluminous nonfinancial corporate disclosure. We also outline a methodology that is manyfold scalable and makes replicability straightforward. Compared to past studies, we work with a significantly larger sample of 5,017 reports across 80 countries, thereby dealing with greater complexity and leading to better generalizability. We also contribute to the debate on whether nonfinancial disclosures exhibit accountability or are merely greenwashing. We find a negative trend in accountability worldwide, and firm-level accountability in GHG disclosures is not detectable in a country-level reduction of GHG emissions. Moreover, firms disclose significantly higher accountable information in a civil-law legal environment compared to those in a common-law legal environment.\u0000 JEL Classifications: M14; M40.","PeriodicalId":506397,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":"46 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139890474","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
Measuring Accountable Information in CSR Reports: A New Operationalization and Analysis Applied to Greenhouse Gas Disclosures 衡量企业社会责任报告中的问责信息：应用于温室气体披露的新操作和分析方法
Journal of Emerging Technologies in Accounting Pub Date : 2024-02-01 DOI: 10.2308/jeta-2022-002
Asif M. Huq, Kenneth Carling
{"title":"Measuring Accountable Information in CSR Reports: A New Operationalization and Analysis Applied to Greenhouse Gas Disclosures","authors":"Asif M. Huq, Kenneth Carling","doi":"10.2308/jeta-2022-002","DOIUrl":"https://doi.org/10.2308/jeta-2022-002","url":null,"abstract":"\u0000 We develop a novel and generic text-based measure to classify and evaluate greenhouse gas (GHG) disclosures. We construct the measure using collocation analysis of GHG-related words and regular expressions. Automated implementation achieved high concordance compared to manual investigations. We move beyond the “bag-of-words” approach in classifying voluminous nonfinancial corporate disclosure. We also outline a methodology that is manyfold scalable and makes replicability straightforward. Compared to past studies, we work with a significantly larger sample of 5,017 reports across 80 countries, thereby dealing with greater complexity and leading to better generalizability. We also contribute to the debate on whether nonfinancial disclosures exhibit accountability or are merely greenwashing. We find a negative trend in accountability worldwide, and firm-level accountability in GHG disclosures is not detectable in a country-level reduction of GHG emissions. Moreover, firms disclose significantly higher accountable information in a civil-law legal environment compared to those in a common-law legal environment.\u0000 JEL Classifications: M14; M40.","PeriodicalId":506397,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":"321 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139830933","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
Innovation in Audit and Assurance: A Global Study of Disruptive Technologies 审计与鉴证领域的创新：颠覆性技术的全球研究
Journal of Emerging Technologies in Accounting Pub Date : 2024-01-01 DOI: 10.2308/jeta-2022-026
Tom Seidenstein, Kai-Uwe Marten, Giovanni Donaldson, Tassilo L. Föhr, Valentin Reichelt, Lena B. Jakoby
{"title":"Innovation in Audit and Assurance: A Global Study of Disruptive Technologies","authors":"Tom Seidenstein, Kai-Uwe Marten, Giovanni Donaldson, Tassilo L. Föhr, Valentin Reichelt, Lena B. Jakoby","doi":"10.2308/jeta-2022-026","DOIUrl":"https://doi.org/10.2308/jeta-2022-026","url":null,"abstract":"\u0000 The study at hand develops the Audit and Assurance Value Chain as a structured framework with four categories: accessing information and data, verifying information, protecting information, and assessing internal controls. After development of the Audit and Assurance Value Chain, it was utilized to categorize emerging technologies derived out of investigations of more than 100 technology innovator companies and interviews with 23 organizations comprising audit and assurance practitioners, regulators, associations, and national standard-setters. The study is based on global data coverage to identify emerging technologies that have not been connected to audit and assurance services before, bringing new insights to the field. Additionally, it emphasizes the importance of the International Auditing and Assurance Standards Board convening power and influence in promoting the adoption of emerging technologies.\u0000 JEL Classification: M40; M41; M42; O30; O32; O33.","PeriodicalId":506397,"journal":{"name":"Journal of Emerging Technologies in Accounting","volume":"280 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139636448","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
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