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Volume 15, Issue 1

Spring 2018

ISSN 1554-1908

eISSN 1558-7940

In this Issue

ADDITIONAL JOURNAL CONTENT
Editorial
Research Articles
Government Accounting and Technology
Education
Emerging Technology
Editorial Policy

ADDITIONAL JOURNAL CONTENT

Additional Journal Content

Editorial

Robotic Process Automation for Auditing

Kevin C. Moffitt; Andrea M. Rozario; Miklos A. Vasarhelyi

Research Articles

The Incremental Informativeness of the Sentiment of Conference Calls for Internal Control Material Weaknesses

Ting Sun

Supplementary data

Using Evidential Reasoning Technology to Enhance the Audit Quality Assurance Inspection Process

Theodore J. Mock; Srinivasan C. Ragothaman; Rajendra P. Srivastava

Textual Analysis of Corporate Annual Disclosures: A Comparison between Bankrupt and Non-Bankrupt Companies

Fang Yang; Burak Dolar; Lun Mo

XBRL Mandate and Timeliness of Financial Reporting: Do XBRL Filings Take Longer?

Hui Du; Kean Wu

Information Technology Investment and the Timeliness of Financial Reports

Joseph Atkins Johnston; Joseph H. Zhang

Government Accounting and Technology

AIS Research and Government Accounting Research Compared: Special Section of JETA on the Use of AIS Technology in Government Reporting

Hussein Issa

The Merit of the DATA Act to Enhance the Governmental Reporting Process: A Corporate Governance Perspective

Jacob Errichetti; Saeed J. Roohani

Determinants of Bifurcated Local Government Reporting Lag: The Potential for XBRL to Improve Timeliness

Shannon N. Sohl; Tammy R. Waymire; Thomas Z. Webb

Predicting Public Procurement Irregularity: An Application of Neural Networks

Ting Sun; Leonardo J. Sales

Making Government Data Valuable for Constituents: The Case for the Advanced Data Analytics Capabilities of the ENHANCE Framework

Stephen Kozlowski; Hussein Issa; Deniz Appelbaum

Supplementary data

Education

Research Note: Scraping Financial Data from the Web Using the R Language

Vlad Krotov; Matthew Tennyson

Application of Time Series Analyses in Big Data: Practical, Research, and Education Implications

Zabihollah Rezaee; Alireza Dorestani; Sara Aliabadi

Emerging Technology

Cloud-Based Intelligent Accounting Applications: Accounting Task Automation Using IBM Watson Cognitive Computing

Thomas Edward Marshall; Sherwood Lane Lambert

Supplementary data

Editorial Policy

Editorial Policy

Cover Image

Cover Image

Teaching Notes
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Robotic Process Automation for Auditing

Kevin C. Moffitt, Andrea M. Rozario, Miklos A. Vasarhelyi

Research Ideas for Artificial Intelligence in Auditing: The Formalization of Audit and Workforce Supplementation

Hussein Issa, Ting Sun, Miklos A. Vasarhelyi

Imagineering Audit 4.0

Jun Dai, Miklos A. Vasarhelyi

Continuous Audit Intelligence as a Service (CAIaaS) and Intelligent App Recommendations

Jun Dai, Miklos A. Vasarhelyi

Information for Authors
Publication Ethics: Authorship Policy
Publication Ethics: Plagiarism Policy
Publication Ethics: Data Integrity Policy

Publication Ethics: Citing Corrected Articles Policy
Publication Ethics: Minimizing Overlapping Decision Rights Policy
Prior Publication Policy

eISSN 1558-7940
ISSN 1554-1908

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