Editor:
M. A. Vasarhelyi
Rutgers University, Newark, NJ, USA

Associate Editors:
Dan O'Leary, University of Southern California, USA
Raj Srivastava, University of Kansas, USA

Discussion Forum Editor:
Andrew Lymer, University of Birmingham, UK

Editorial Policy:
The Journal of Emerging Technologies in Accounting is the academic journal of the Artificial Intelligence/Emerging Technologies Section of the American Accounting Association. The purpose of the this section is to improve and facilitate the research, education, and practice of advanced information systems, cutting-edge technologies, and artificial intelligence in the fields of accounting, information technology, and management advisory systems. The primary criterion for publication in JETA is the significance of contribution made to the literature.

Manuscript Submission:
Manuscripts currently under consideration by another journal should not be submitted. At the time of submission, the author must state that the work is not submitted or published in a journal elsewhere.

Electronic Submission:
All manuscripts are to be submitted electronically to the journal editor. To preserve anonymity, two files should be submitted, one with the cover page, and one with the abstract, text of the paper, and tables, figures, and appendices. All documents should be submitted in Microsoft® Word format (.doc files). All tables, figures, and appendices must be placed in the same documents as the text of the paper. The two electronic files should be emailed to Miklos Vasarhelyi, Editor, at miklosv@andromeda.rutgers.edu. The submission fee is $25.00 in U.S. Funds. Payment may be made by credit card or check. For credit card payments, the electronic payment form is available on the AAA's web site. Checks should made payable to the American Accounting Association and mailed to Miklos Vasarhelyi, Editor, JETA, Rutgers School of Business, 315 Ackerson Hall, 180 University Avenue, Rutgers University, Newark, NJ 07102.

Manuscript Preparation:
Manuscripts submitted to JETA should be prepared according the guidelines set forth in the B format of The Chicago Manual Style (14th edition, University of Chicago Press) with spelling in accordance with Merriam-Webster's Collegiate Dictionary.

Manuscript Format:
All manuscripts should adhere to the following formats:

1. double-spaced, except for indented quotations
2. 12-point font
3. 8 ½ × 11" page set-up with margins of one inch from top, bottom, and sides to facilitate editing and comments
4. a cover page with the title of the paper, the author's name, title and affiliation, email address, any acknowledgments, and a footnote indicating whether the author would be willing to share the data. The cover page should be placed in a separate file from the abstract and manuscript.

Pagination:
All pages, including tables, appendices, and references, should be serially numbered. Major sections should be numbered in Roman numerals. Subsections should not be numbered.

Numbers:
Spell out numbers from one to ten, except when used in tables and lists, and when used with mathematical, statistical, scientific, or technical units and quantities, such as distances, weights, and measures. All other numbers are expressed numerically.

Abstract:
An abstract of about 100 words should be presented on a separate page immediately preceding the text. The abstract should concisely inform the reader of the manuscript's topic, its methods, and its findings. The manuscript's title, but neither the author's name nor other identification designations, should appear on the abstract page.

Keywords:
The abstract is to be followed by four keywords that will assist in indexing the paper. Text of Paper: The text of the paper should start with a section labeled "I. Introduction," which provides more details about the paper's purpose motivation, methodology, and findings.

Text of Paper:
The text of the paper should start with a section labeled "I. Introduction," which provides more details about the paper's purpose motivation, methodology, and findings.

Tables and Figures:
The general requirements should be met:

1. All tables and figures must be placed in the same .doc file as the text of the manuscript in the proper order.
2. Each table and figure (graphic) should appear on a separate page and should be placed at the end of the text.
3. A reference to each graphic should be made in the text.
4. The author should indicate by marginal notation where each graphic should be inserted in the text. Equations: Equations should be numbered in parentheses, flush with the right-hand margin.

Equations:
Equations should be numbered in parentheses, flush with the right-hand margin.

Documentation:

Citations:
Work cited should use the author-date system keyed to a list of works in the reference list, for example, (Smith 1998), (Thompson and Gonzalez 1999), and (Wilson et al. 2000).

Reference List:
Every manuscript must include a list of references containing only those works cited. Each entry should contain all data necessary for unambiguous identification. With the author-date system, use the following format recommended by The Chicago Manual of Style:

1. Arrange citations in alphabetical order according to surname of the first author or the name of the institution responsible for the citation.
2. Use author's initials instead of proper names.
3. Date of publication should be placed immediately after author's name.
4. Titles of journals should not be abbreviated.
5. Multiple works by the same author(s) in the same year are distinguished by letters after the date.
6. Inclusive page numbers appear as in the sample entries below, with a dash between to indicate their range.

Sample entries are as follows:

Greenstein, M., and H. Sami. 1994. The impact of the SEC's segment disclosure requirement on the bid-ask spread. The Accounting Review 69 (1): 179-199.

__________, and M. Vasarhelyi. 2002. Electronic Commerce: Security, Risk Management and Control. Second edition. Chicago, IL: McGraw-Hill.

Hunton, J. 2002. Blending information and communication technology with accounting research. Accounting Horizons 16 (1): 55-67.

O'Leary, D. 1999a. The impact of the euro on information systems. Journal of Information Systems 13 (2): 105-116.

__________. 1999b. REAL-D: A schema for data warehouses. Journal of Information Systems 13 (1): 49-62.

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