Special Issue of Journal of Emerging Technologies in Accounting

The Journal of Emerging Technologies in Accounting (JETA) is the academic journal of the Strategic and Emerging Technologies Section of the American Accounting Association. In response to the challenges presented by today’s new technology development and innovations, the JETA editorial team is excited to provide an opportunity for accounting and information systems academics to publish their work on the combination of exploratory data analysis (EDA) and accounting.

Data analysis has emerged as an important field in accounting. Currently used data analysis approach in accounting mainly based on statistical inference, which can provide high level accuracy but fails to identify emerging trends and previously ignored issues. EDA is a data analysis approach that focus on discovering hidden patterns in the data. In today’s continuously changing business environment, applying EDA in accounting can provide accountants comprehensive and timely information. As a relatively new research area, many issues regarding EDA in accounting need to be explored further. This special issue will address such issues, and examples of relevant topics include the following:

• Application of EDA techniques in internal audit
• Application of EDA techniques in external audit
• EDA and audit risk/risk assessment/enterprise risk management
• EDA and auditing/accounting standards and regulations
• EDA and auditing/accounting processes
• EDA case studies in an auditing/accounting context
• Frameworks on EDA within an accounting setting
• The acceptance of EDA in an auditing context
• EDA and continuous auditing

All research methods are welcome, including review, analytical, archival, design science, behavioral, qualitative, field and case study.

The submission deadline will be February 29, 2016. Please e-mail a submission to JETA editor Miklos Vasarhelyi at miklosv@andromeda.rutgers.edu and to the editor of the Special Issue Qi Liu at qliu@siena.edu before February 29, 2016.