Journal of Emerging Technologies in Accounting

Publisher: American Accounting Association. Artificial Intelligence/Emerging Technologies Section, American Accounting Association

Description

  • Impact factor

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  • 5-year impact

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  • Cited half-life

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  • Other titles

    Journal of emerging technologies in accounting (Online), Journal of emerging technologies in accounting, Emerging technologies in accounting

  • ISSN

    1558-7940

  • OCLC

    61124197

  • Material type

    Document, Internet resource

  • Document type

    Internet Resource, Computer File, Journal / Magazine / Newspaper

Publisher details

  • Pre-print

  • Author cannot archive a pre-print version

  • Post-print

      Author cannot archive a post-print version

  • Conditions

      Authors and their institutions may post summary of abstract of article online
    • Must link to publisher version

  • Classification

    ​ white

    • Publications in this journal

    • [hide abstract]
      ABSTRACT: This study examines the impact of ERP systems on earnings management. We use the absolute value of discretionary accruals as a proxy for earnings management, comparing levels for 143 firms in 32 industry groups that implemented ERP systems between 1994 and 2003 to levels for a control group. We find that over a ten-year period surrounding the implementation date, ERP implementers show a significant decrease in the absolute value of total discretionary accruals, while the control group does not. We further find that short-term discretionary accruals are driving the results, while long-term discretionary accruals show no significant change for either group.

      Journal of Emerging Technologies in Accounting 12/2010; 7(1):47-71.

    • [hide abstract]
      ABSTRACT: The paper describes a continuous monitoring methodology in an environ-ment with multiple cues indicative of fraud and errors. A case study describes an application by a restaurant franchisor on the monthly sales numbers reported by fran-chisees. The system scores each restaurant based on variables judged to be possible indicators of fraud or errors in the monthly sales reports. The variables are weighted according to their perceived importance to obtain a final risk score for each restaurant. The output is a small set of audit targets believed to have a high risk of reporting er-rors. The variables can be categorized as being (1) key performance indicators, (2) statistical irregularities, (3) motivation or pressure related variables, and (4) variables related to compliance with the franchising agreement.

      Journal of Emerging Technologies in Accounting 01/2008; 5:65-80.

    • Journal of Emerging Technologies in Accounting 01/2006; 3:129-141.
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