• Welcome to the Strategic and Emerging Technologies Section

    SET stimulates and improves the research in, teaching of, and application of emerging technologies and artificial intelligence methods and techniques in accounting. They promote the global creation and communication of knowledge about strategic and emerging technologies in accounting, auditing and taxation.
  • Jobs Are Not Enough:
    New Figures Show That The Speed At Which America's Economy Can Grow Without Stoking Inflation Has Fallen

    July 19, 2014: The Economist
  • Did Multinationals Use a Foreign Earnings Tax Holiday To Burnish Their Financials Rather Than Reduce Taxes

    June 11, 2014: Forbes' Online
  • Yes, You're Smart, but Can You Manage Your Time?

    July 24, 2014: New York Times


JETA, the Journal of the Strategic and Emerging Technologies Section, provides an outlet for studies that are:

  1. Forward-looking research regarding strategic and emerging technologies and their impact on the accounting and business environments;
  2. Discovery and exploratory research about technological environments, including artificial intelligence;
  3. Conceptual research about the technological environment;
  4. Field research of emerging and relatively new technologies;
  5. Archival and retrospective studies of the life cycle of previously emerging technologies with a focus on a historical perspective of such technologies and the knowledge that can be gained in the current and future adoption and implementation of emerging technologies; and
  6. Integrative plans for introducing, managing, and controlling emerging technologies in all areas of accounting (audit, financial, cost, tax, etc.), including both practice and curriculum issues.

Information for Authors - Editorial Board

Upcoming Workshops

For the last few years the annual Research Workshop is held the day before the formal commencement of the National Meeting. The Transformative Technologies Workshop is held the day before the Research Workshop. Both also share the location of the annual meeting.

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Ahead of Print
How Audit Reviewers Respond to an Audit Preparer’s Affective Bias - The Ironic Rebound Effect
Michele Frank and Vicky B. Hoffman

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Call for Papers, Academic Track for XBRL INTERNATIONAL CONFERENCE, details here

12/29/14 - Women CFOs shun risky tax dodges,but that can be a problem, study suggests

Read the full text article HERE

12/1/14 - Accelerating the disclosure of corporate audit fees would be a boon for investors, new study suggests
Read the full text article HERE

11/3/14 - CFO VS. AUDIT COMMITTEE: Despite Sarbanes-Oxley, audit-committee dominance of corporate financial reporting remains as much a hope as a reality, study suggests
Read the full text article HERE

10/8/14 - Sudden unexplained jumps or drops in a stock's price bode ill for the long run, study finds

Read the full text article HERE

9/15/14 - Slashing CEO pay improves firm performance - but only superficially
Read the full text article HERE

8/29/14 - SEC's release of little-known comment letters is occasion for top corporate executives to unload shares, study finds
Read the full text article HERE

Sponsored by CaseWare Analytics, Inc.

The SET Section gratefully acknowledges the ongoing financial support of CaseWare Analytics, Inc.

Do please feel free to contact us with any queries or questions you have about anything you find on these pages - the section's webmanager, Rob Nehmer, can be contacted on

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2016 Joint Mid-Year Meeting of the AIS and SET Sections

January 21-23, 2016

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