The Ten Most-Cited Papers in Journal of Emerging Technologies in Accounting: The First Five Years

INTRODUCTION his is the sixth issue of the Journal of Emerging Technologies in Accounting (JETA). As a way of commemorating the first five issues, this paper provides a list of the ten most-cited papers to-date. Publication of such lists provides insights into those papers and topics that have garnered the ost attention to-date, and illustrates the effect of journal on other research. In addition, publicaion of such lists is important in establishing “impact” of the research of the authors of those apers. “Impact” is often investigated as part of the promotion and tenure process and the annual erformance review process. Further, since more frequently cited papers from a section journal ring attention to the journal, the authors are contributing to the growth of the intellectual capital f this new journal and the section. Accordingly, this listing also provides them with some recogition of their efforts.