The Journal of Emerging Technologies in Accounting (JETA) is the academic journal of the Artificial Intelligence/Emerging Technologies Section of the American Accounting Association. The purpose of 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. JETA’s Mission is to encourage, support and disseminate the production of a stream of high-quality research focused on emerging technologies and artificial intelligence applied or applicable to a wide set of accounting related problems.