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J
Journal of Emerging Technologies in Accounting
IF
2
论文数
20
被引数
相关解读
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期刊论文
20
相关解读
0
期刊论文
20
发表时间
发表时间
IF
被引数
Effect of Emerging Technologies on Corporate Boards-Governance and Accountability
新兴技术对董事会治理和问责制的影响
Journal of Emerging Technologies in Accounting
IF
2
2026-05-01
0
PRE
AI
Srinidhi, Bin; Zhou, Xin
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Integrating Metaverse Technology in Accounting Education: Proposing a Methodology for Building an Accounting Internship Course
将元宇宙技术融入会计教育:提出构建会计实习课程的方法论
Journal of Emerging Technologies in Accounting
IF
2
2026-04-01
1
PRE
AI
Qasim, Amer; Elrefae, Ghaleb; Eletter, Shorouq
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Navigating the Complex World of Tax Footnotes: A GPT-4-Driven Case Study in Financial Statements
在财务报表中导航复杂的税务附注:一项GPT-4驱动的案例分析
Journal of Emerging Technologies in Accounting
IF
2
2026-04-01
0
PRE
AI
Lin, Tony L. J.; Curatola, Anthony P.
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Lessons from Silicon Valley Bank: Using Analytics to Extract Public XBRL Data and Evaluate Financial Firms
从硅谷银行的经验中汲取教训:利用分析技术提取公共XBRL数据并评估金融公司
Journal of Emerging Technologies in Accounting
IF
2
2026-04-01
0
PRE
AI
Li, Congcong; Yurko, Amy J. N.
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A Risk Assessment Framework for Cognitive Process Automation in Audit
审计中认知流程自动化的风险评估框架
Journal of Emerging Technologies in Accounting
IF
2
2026-04-01
1
PRE
AI
Cheong, Arion; Kassar, Maher; Li, Huaxia
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REA for Dummies: A Beginner's Guide to One of the Most Important and Perplexing Innovations in Accounting
REA模型入门:会计领域最重要且最具挑战性创新之一的新手指南
Journal of Emerging Technologies in Accounting
IF
2
2026-03-01
0
PRE
AI
Alles, Michael; Gal, Graham
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Development of the Participation and Attendance Tracking Tool (PATT) for University Professors
大学教师参与度和出勤追踪工具(PATT)的开发
Journal of Emerging Technologies in Accounting
IF
2
2026-02-01
0
PRE
AI
Saulls, Michael; Summers, Scott L.; Wood, David A.
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Teaching for Tomorrow: Governance, Ethics, and Risk in the Age of Emerging Technologies
面向未来的教学:新兴技术时代的治理、伦理与风险
Journal of Emerging Technologies in Accounting
IF
2
2026-02-01
0
PRE
AI
Vincent, Nishani Edirisinghe; Kim, Rosemary; Hamrick, Jennifer D.
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Generative Artificial Intelligence (GenAI) and a Taxonomy of Undesirable Results
生成式人工智能(GenAI)及不良结果分类学
Journal of Emerging Technologies in Accounting
IF
2
2026-02-01
0
PRE
AI
Cohen, Eric E.; Gerard, Gregory J.
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ChatGPT and the Financial Statement Audit: Can Staff Level Employees at Audit Clients Use ChatGPT to Answer Auditor Inquiries?
ChatGPT与财务报表审计:审计客户的中层员工能否使用ChatGPT回答审计师的询问?
Journal of Emerging Technologies in Accounting
IF
2
2026-02-01
0
PRE
AI
Tapis, Gregory P.; Ravenscraft, Julie; Naegle Jr, J. Conrad; Keller Jr, Carl E.; Church, Kimberly Swanson
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Continuous Artificial Intelligence-Based Reporting, Monitoring, and Assurance
基于持续人工智能的报表、监控与保证
Journal of Emerging Technologies in Accounting
IF
2
2026-02-01
0
PRE
AI
Hu, Xiaoyu; Vasarhelyi, Miklos A.; Wang, Xiaomei; Yang, Yuanyuan
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Intellectual Capital and Intention to Adopt Cloud-Based Accounting: Unveiling the Impact of Organizational Learning Capability and Perceived Benefits
智力资本与采用云会计的意向:揭示组织学习能力与感知收益的影响
Journal of Emerging Technologies in Accounting
IF
2
2025-12-01
0
PRE
AI
Trinh, Hiep Thien
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The Color of Change: Character Types and Employee Perception of RPA
《变革之色:角色类型与员工对RPA的认知》
Journal of Emerging Technologies in Accounting
IF
2
2025-12-01
0
PRE
AI
Skaftadottir, Hanna Kristin
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Risk Perceptions in RPA Implementation: Exploring Internal Auditors' Views on Automation Levels and Resource Selection
RPA实施中的风险感知:探索内部审计师对自动化水平和资源选择的看法
Journal of Emerging Technologies in Accounting
IF
2
2025-11-01
0
PRE
AI
Hall, Leah C.
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Cybersecurity Education in Accounting Curricula: A Teaching Note of Cybersecurity Risk Identification for Accounting Students
会计课程中的网络安全教育:一份针对会计学生的网络安全风险识别教学笔记
Journal of Emerging Technologies in Accounting
IF
2
2025-10-01
0
OA
AI
Li, Yueqi; Goel, Sanjay
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Emerging Technologies in Accounting: An Elective Course
会计学中的新兴技术:一门选修课程
Journal of Emerging Technologies in Accounting
IF
2
2025-10-01
0
OA
AI
Sheldon, Mark D.
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An Exploratory Study on Auditing Standards for Embracing New Technologies: Remote Inventory Observation
关于采纳新技术背景下审计标准的研究:远程库存观察
JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING
IF
0
2025-09-01
0
OA
AI
Yoon, Yangin (Ben); Duan, Huijue Kelly; Hsieh, Sheng-Feng
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Challenges for Leveraging Explainable Artificial Intelligence in Audit Procedures
在审计程序中利用可解释人工智能的挑战
JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING
IF
0
2025-09-01
0
OA
AI
Gu, Hanchi; Duan, Huijue Kelly; Vasarhelyi, Miklos A.
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The Impact of Perceived Trust in a Centralized versus Decentralized IT Architecture on IT Risk Assessment and Assurance
在集中式与分布式IT架构中感知信任对IT风险评估与保证的影响
JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING
IF
0
2025-09-01
0
OA
AI
Barkhi, Reza; Vincent, Nishani Edirisinghe
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Design AI Agent for Auditing: Applying Large Language Models (LLMs) and Retrieval Augmented Generations (RAG) to Audit Workflows
设计审计AI代理:将大型语言模型(LLMs)和检索增强生成(RAG)应用于审计工作流程
JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING
IF
0
2025-09-01
1
OA
AI
Xiong, Fangbing; Han, Quanhong; Zhang, Chengning
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