Research

Evidence, systems, and the future of accountable work.

A complete archive of peer-reviewed scholarship, practice-oriented work, projects in progress, and presentations across AI, analytics, automation, and public accountability.

15peer-reviewed publications
2,600+citations as of July 2026
2011–2025presentation archive
106 records
2025
Working paperAI & ethics

A Kantian Perspective on Artificial Intelligence and the Categorical Imperative

D. Appelbaum, H. Issa, W. Eastman, and R. Strauss

Working paper

Preparing for submission

Find this work on Google Scholar
2025
Working paperAccounting education

Accounting Students’ Intention to Use Online Modular Education and Its Effect on Procrastination

E. Blondeel, H. Issa, and M. A. Vasarhelyi

Working paper

Accounting Education — second-round review

Find this work on Google Scholar
2025
PresentationAI & ethics

AI in Healthcare

H. Issa and M. Comprelli

Johnson & Johnson and Rutgers University Alumni Event · New Brunswick, NJ

Keynote fireside chat

2025
Peer-reviewedBlockchainGovernment reporting

Blockchain-based conceptual model for enhanced transparency in government records: A design science research approach

E. M. Alotaibi, H. Issa, and M. Codesso

International Journal of Information Management Data Insights

5(1), 100304

Find this work on Google Scholar
2025
Peer-reviewedAccounting educationAI & ethics

Business Education 4.0: A Pedagogical Emphasis on Innovation, Flexibility, and Scalability

H. K. Duan, H. Issa, and M. A. Vasarhelyi

Journal of Emerging Technologies in Accounting

1–20

Find this work on Google Scholar
2025
Working paperAI & ethics

Designing Equitable AI Systems: Pragmatizing Rawls’s Theory of Social Justice

H. Issa, D. Appelbaum, H. Atasoy, and W. Eastman

Working paper

Preparing for submission to the Journal of Business Ethics

Find this work on Google Scholar
2025
Working paperGovernment reportingData analytics

Examining the Usability of the Annual Comprehensive Financial Report’s MD&A using Textual Analytics

X. Wang, H. Issa, and M. Codesso

Working paper

International Journal of Accounting Information Systems — first-round review

Find this work on Google Scholar
2025
Peer-reviewedData analytics

Exploring Corporate Capital Structure and Overleveraging in the Pharmaceutical Industry

S. Issa and H. Issa

Risks

13(2), 26

Find this work on Google Scholar
2025
Peer-reviewedGovernment reportingData analytics

Exploring mayors’ disclosure patterns on social media: Evidence from Twitter (X) expressions

H. Li, X. Wang, and H. Issa

International Journal of Disclosure and Governance

1–21

Find this work on Google Scholar
2025
Working paperAudit analyticsData analytics

Identifying and prioritizing control deviations using a model derived from experts’ knowledge

H. Issa, A. Kogan, and H. Brown-Liburd

Working paper

Preparing for submission to the Journal of Management Information Systems

Find this work on Google Scholar
2025
PresentationAudit analyticsData analytics

Leveraging Customer Reviews to Assess the Risk of Misstated Sales-Returns

M. T. Afzal and H. Issa

AAA Annual Meeting, SET Workshop · Chicago, IL

2025
Working paperAudit analyticsData analytics

Leveraging Customer Reviews to Assess the Risk of Misstated Sales-Returns: Insights from Textual Analysis

M. T. Afzal and H. Issa

Working paper

International Journal of Accounting Information Systems — second-round review

Find this work on Google Scholar
2025
Working paperBlockchainGovernment reportingAI & ethics

Planning a New Urban Venture Involving Blockchain: Save the City?

H. Issa, K. Lyons, W. Eastman, A. Rozario, and D. Appelbaum

Working paper

Preparing for submission

Find this work on Google Scholar
2025
Working paperData analytics

Say on Pay: A Meta-Analysis of the Empirical Evidence

S. Mason, H. Issa, D. Palmon, and A. Tsentides

Working paper

Preparing for submission to the Journal of International Business Studies

Find this work on Google Scholar
2025
Working paperAI & ethicsAccounting education

The Design of an AI Chatbot for Academic Advisory

M. Lazirko and H. Issa

Working paper

Preparing for submission to an accounting education journal

Find this work on Google Scholar
2025
Working paperAccounting educationData analytics

The impact of co-authorships on publication quality and promotion cases in business schools

H. Issa, M. Alles, and D. Palmon

Working paper

Preparing for submission

Find this work on Google Scholar
2025
Working paperBlockchainData analytics

The Relationship between Cryptocurrency Market Performance and the Metaverse: Evidence from the Steam Marketplace

M. Lazirko and H. Issa

Working paper

Blockchain: Research and Applications — first-round review

Find this work on Google Scholar
2025
Working paperGovernment reportingData analytics

Website Disclosure and Investor Trading Activity: Evidence from the Secondary Municipal Bond Market

H. Li, J. Yan, and H. Issa

Working paper

Management Science — second-round review

Find this work on Google Scholar
2024
PresentationAI & ethicsAccounting education

AI at RBS: Teaching AI and Teaching with AI

Rutgers University AI Conference · New Brunswick, NJ

2024
Peer-reviewedAccounting educationData analytics

CPA Exam Pass Rates and the Role of a CPA Review Course

J. Li, H. Issa, and A. J. Sannella

Advances in Accounting Education: Teaching and Curriculum Innovations

pp. 131–148, Emerald Publishing

Find this work on Google Scholar
2024
PresentationBlockchainData analytics

Cryptocurrency Market Performance and the Metaverse

M. Lazirko and H. Issa

AAA Annual Meeting · Washington, DC

2024
PresentationAI & ethics

Designing Equitable AI Systems: Pragmatizing Rawls’s Theory of Social Justice

H. Issa, D. Appelbaum, H. Atasoy, and W. Eastman

60th World Continuous Auditing and Reporting Symposium · Madrid, Spain

2024
PresentationAI & ethics

Ethics of AI

AAA Annual Meeting · Washington, DC

Panelist

2024
PresentationAccounting educationAudit analytics

Future of Education and Accounting/Audit in the Metaverse

64th World Continuous Auditing and Reporting Symposium · Newark, NJ

2024
PresentationAI & ethicsAccounting education

Generative AI in accounting research and education

EAA 46th Annual Congress · Bucharest, Romania

Main symposium panelist

2024
PresentationBlockchainGovernment reportingAudit analytics

Government Contracts Audit Using Blockchain-Based Smart Contracts

E. Alotaibi, H. Issa, and H. Brown-Liburd

AAA Annual Meeting · Washington, DC

2024
PresentationAI & ethicsAccounting education

Incorporating Artificial Intelligence Research Tools in Ph.D. Training

AAA Annual Meeting · Washington, DC

Panelist

2024
PresentationAccounting education

Online Modular Education and Its Effect on Procrastination

E. Blondeel, H. Issa, and M. A. Vasarhelyi

AAA AIS/SET Midyear Meeting · Atlanta, GA

2024
PresentationAccounting educationData analytics

The impact of co-authorships on publication quality and promotion cases

H. Issa, M. Alles, and D. Palmon

EAA 46th Annual Congress · Bucharest, Romania

2023
PresentationData analytics

A Review of the Recurring Themes of Social Media on E-commerce

J. Sun, M. Lazirko, and H. Issa

AAA Annual Meeting, SET Workshop · Aurora, CO

2023
PresentationAI & ethicsAccounting education

AI in the Classroom

M. Tajvarpour, R. Weinstein, and H. Issa

MAACBA Conference, Stevens Institute of Technology · Hoboken, NJ

Plenary session

2023
PresentationAccounting education

Business Education 4.0: Innovation, Flexibility, and Scalability

H. Duan, H. Issa, and M. A. Vasarhelyi

AAA Annual Meeting, SET Section · Aurora, CO

2023
PresentationAccounting education

Business Education 4.0: Innovation, Flexibility, and Scalability

56th World Continuous Auditing and Reporting Symposium · Madrid, Spain

2023
PracticeAI & ethicsAccounting education

ChatGPT and Accounting Education

D. Appelbaum, H. Issa, M. Lenk, K. Moffitt, B. Muhelmann, and R. Nehmer

Wiley white paper

Find this work on Google Scholar
2023
PresentationAI & ethics

Designing Equitable AI Systems: Pragmatizing Rawls’s Theory of Social Justice

H. Issa, D. Appelbaum, H. Atasoy, and W. Eastman

AAA Annual Meeting, SET Section · Aurora, CO

2023
PresentationAI & ethicsGovernment reporting

Generative Technology, AI and Large Language Models in Government Reporting

H. Issa, R. Lu, J. Sun, and H. Li

Rutgers Governmental Accounting & Auditing Update Conference

2023
PresentationAI & ethicsAutomation

Merging Talent & Tech: Synchronizing Human Capital Development and Emerging Technology Integration

Thomson Reuters Generative AI and Emerging Technology Forum · New York, NY

Panel moderator

2023
Peer-reviewedAutomationAudit analytics

Robotic process automation (RPA) implementation case studies in accounting: A beginning to end perspective

C. Zhang, H. Issa, A. Rozario, and J. S. Soegaard

Accounting Horizons

37(1), 193–217; selected by CalCPA as a CPE-bearing course

Find this work on Google Scholar
2023
Peer-reviewedAI & ethicsAccounting education

The ChatGPT Artificial Intelligence Chatbot: How Well Does It Answer Accounting Assessment Questions?

D. A. Wood, M. P. Achhpilia, et al., including H. Issa

Issues in Accounting Education

38(4), 81–108; 300+ coauthors

Find this work on Google Scholar
2023
PresentationGovernment reportingData analytics

Voluntary Disclosure and Municipal Bond Trading Activity

H. Li, J. Yan, H. Issa, and X. Wang

AAA Annual Meeting, SET Workshop · Aurora, CO

2022
PresentationAccounting education

Business Education 4.0: Innovation, Flexibility, and Scalability

AAA Annual Meeting, SET Section · San Diego, CA

2022
PresentationAccounting education

Business Education 4.0: Innovation, Flexibility, and Scalability

AAA AIS/SET Midyear Meeting · Orlando, FL

2022
PresentationAccounting educationAI & ethics

Lessons From the Trenches: Teaching With Innovative and Emerging Technologies

H. Issa, D. Stone, and D. Wood

23rd Annual AIS Educator Conference · Colorado Springs, CO

Keynote panel

2022
Peer-reviewedAccounting education

Student Perceptions of the First Accounting Course and Majoring in Accounting

H. Issa, A. Sannella, and M. Cohen

Journal of Research in Business Education

62(1), 18–38

Find this work on Google Scholar
2021
PresentationAI & ethicsAudit analytics

Auditing the Algorithm Black Box: An Ethical Accounting Perspective

ISACA Emerging Technologies Conference

2021
PresentationBlockchainAI & ethics

Blockchain Technology for COVID-19: Powerful, but is it Ethical?

ISACA Emerging Technologies Conference

2021
PresentationAI & ethicsGovernment reportingData analytics

Predicting the Discontinuity of Non-Profit Organizations Using Machine Learning

X. Wang, H. Issa, and M. Codesso

AAA Annual Meeting

2021
PresentationAI & ethicsGovernment reporting

Predicting the Discontinuity of Non-Profit Organizations Using Machine Learning

AAA AIS/SET Midyear Meeting

2021
PresentationAI & ethicsAudit analytics

Research Ideas for Artificial Intelligence in Auditing

American Accounting Association Podcast

Invited presentation

2021
PresentationAutomationAudit analytics

Robotic Process Automation Implementation Case Studies in Accounting

C. Zhang, H. Issa, A. Rozario, and J. S. Soegaard

AAA Annual Meeting

2021
PresentationAutomationAudit analytics

RPA Implementation Case Studies in Accounting

ISACA Emerging Technologies Conference

2021
PresentationAutomationAudit analytics

RPA Implementation Case Studies in Accounting

AAA AIS/SET Midyear Meeting

2020
Peer-reviewedAccounting educationData analytics

A model to integrate data analytics in the undergraduate accounting curriculum

A. Qasim, H. Issa, G. El Refae, and A. Sannella

Journal of Emerging Technologies in Accounting

17(2), 31–44

Find this work on Google Scholar
2020
PresentationGovernment reportingData analytics

A Quantifiable Complexity Measure to Evaluate Transparency in Government Financial Data

AAA Annual Meeting, SET Section

2020
PresentationBlockchainGovernment reporting

Applications of Blockchain in Government Open Checkbook

AAA Annual Meeting, SET Section

2020
PresentationAI & ethicsAudit analytics

Auditing the Algorithm Black Box: An Ethical Accounting Perspective

AAA Annual Meeting, Public Interest Section

2020
PresentationBlockchainAI & ethics

Blockchain Technology for COVID-19: Powerful, but is it Ethical?

50th World Continuous Auditing and Reporting Symposium

2020
PresentationAudit analytics

Continuous Assurance

CNJIIA – Rutgers CAR Lab Data Analytics · Piscataway, NJ

Invited presentation

2020
PresentationAudit analyticsAutomation

Emerging Auditing Technologies

TAG Alliance

Invited presentation

2020
Peer-reviewedGovernment reportingAudit analyticsData analytics

Risk-based data analytics in the government sector: A case study for a U.S. county

A. Rozario and H. Issa

Government Information Quarterly

37(2), 101457

Find this work on Google Scholar
2020
PresentationAutomation

Robotic Process Automation

NSAA IT Workshop

Invited presentation

2020
PresentationData analytics

Say on Pay: A Meta-Analysis of the Empirical Evidence

AAA Annual Meeting, FARS Section

2020
PresentationAI & ethicsAudit analytics

The impact of Artificial Intelligence on the audit and accounting profession

Institute of Chartered Accountants of Pakistan

Invited presentation

2020
PresentationGovernment reportingData analytics

Usability of the Comprehensive Annual Financial Report’s MD&A Using Textual Analytics

AAA AIS/SET Midyear Meeting · Orlando, FL

2019
PresentationGovernment reportingData analytics

A Quantifiable Complexity Measure for Government Financial Data

ABFM Conference · Washington, DC

2019
PresentationAI & ethicsAudit analytics

Auditing the Algorithm Black Box

46th World Continuous Auditing and Reporting Symposium · Florianopolis, Brazil

2019
PresentationAI & ethicsAudit analytics

Auditing the Algorithm Black Box

46th World Continuous Auditing and Reporting Symposium · Seville, Spain

2019
PresentationData analyticsAccounting education

Bridge the Gap Through Innovation

Public Participation in STEM Research on Data-Enabled Science and Engineering · Newark, NJ

2019
PresentationAudit analyticsAutomation

Emerging Audit Technologies

AASHTO Audit Committee Meeting · Anaheim, CA

Invited presentation

2019
PresentationAccounting educationAI & ethics

Incorporate Strategic and Emerging Technologies into Accounting Courses

AAA Annual Meeting · San Francisco, CA

Panelist

2019
PresentationAudit analyticsAI & ethics

The Emergence of Disruptive Technologies in Auditing

ISACA New Jersey · Hanover, NJ

Invited presentation

2019
PresentationAudit analyticsAI & ethics

The Emergence of Disruptive Technologies in Auditing

Zayed University · Dubai and Abu Dhabi, UAE

Invited university presentation

2018
Peer-reviewedGovernment reporting

AIS Research and Government Accounting Research Compared: The Use of AIS Technology in Government Reporting

H. Issa

Journal of Emerging Technologies in Accounting

15(1), 103–106

Find this work on Google Scholar
2018
PresentationBlockchainGovernment reporting

Applications of Blockchain to Government Open Checkbooks

43rd World Continuous Auditing and Reporting Symposium · Newark, NJ

2018
PresentationAudit analyticsAI & ethics

Designing a Smart Continuous Monitoring System to Develop Internal Control Intelligence

AAA Annual Meeting, SET Workshop · Washington, DC

2018
PresentationAI & ethicsAccounting education

Impact of Technology and Its Implications for Research

AACSB Co-Lab: Connecting Business Schools

2018
PresentationAI & ethicsAutomation

Innovation and Technology

NYSSCPA Real Estate Conference · New York, NY

2018
Peer-reviewedGovernment reportingData analytics

Making Government Data Valuable for Constituents: The Advanced Data Analytics Capabilities of the ENHANCE Framework

S. Kozlowski, H. Issa, and D. Appelbaum

Journal of Emerging Technologies in Accounting

15(1), 155–167

Find this work on Google Scholar
2018
PresentationGovernment reportingData analytics

Making Government Data Work for Constituents: The ENHANCE Framework

AAA Annual Meeting, AIS Section · Washington, DC

2017
PresentationGovernment reporting

A Tale of an Evolving Standard: XBRL Reporting for U.S. Local Governments

AAA Annual Meeting, SET Section · San Diego, CA

2017
PresentationAudit analyticsData analytics

CAR Lab: Audit Data Analytics Research

Big Ten+ Audit Conference · Chicago, IL

2017
PresentationAudit analyticsData analytics

Developing a P2P Audit Analytics Program for Internal Audit

H. Issa and M. Katz

40th World Continuous Auditing and Reporting Symposium · Newark, NJ

2017
PresentationGovernment reportingAudit analytics

Duplicate Payment Prioritization in the Government Sector

AAA Annual Meeting, AIS Section · San Diego, CA

2017
PresentationAI & ethicsAudit analytics

Regulating Professional Skepticism in the Age of Artificial Intelligence and Data Analytics

NASBA Regional Meeting · Newport, RI

2017
PresentationAI & ethicsAudit analytics

Research Ideas for Artificial Intelligence in Auditing

39th World Continuous Auditing and Reporting Symposium · São Paulo, Brazil

2016
PresentationGovernment reportingData analytics

A Vision of an ENHanced ANalytic Constituent Environment

36th World Continuous Auditing and Reporting Symposium · São Paulo, Brazil

2016
PresentationAudit analytics

Cost-Effective Accounting and Auditing

TAG Alliances Fall International Conference · Washington, DC

Panelist

2016
PresentationAudit analyticsData analytics

Identifying and Prioritizing Control Deviations Using Experts’ Knowledge

Villanova University · Villanova, PA

Invited presentation

2016
Peer-reviewedAI & ethicsAudit analyticsAutomation

Research ideas for Artificial Intelligence in auditing: The formalization of audit and workforce supplementation

H. Issa, T. Sun, and M. A. Vasarhelyi

Journal of Emerging Technologies in Accounting

13(2), 1–20

Find this work on Google Scholar
2015
Peer-reviewedAudit analyticsData analytics

Behavioral implications of Big Data’s impact on audit judgment and decision making and future research directions

H. Brown-Liburd, H. Issa, and D. Lombardi

Accounting Horizons

29(2), 451–468

Find this work on Google Scholar
2015
PresentationGovernment reportingData analytics

Big Data and Government

35th World Continuous Auditing and Reporting Symposium · Newark, NJ

Moderator and participant

2015
PresentationGovernment reporting

DATA Act: Story, Implications, and Challenges

AGA Joint Chapter Professional Development Training · Newark, NJ

2015
PresentationAudit analyticsData analytics

Exceptional Exceptions

36th World Continuous Auditing and Reporting Symposium · São Paulo, Brazil

2015
PresentationAudit analyticsData analytics

Identifying and Prioritizing Irregularities Using a Rule-Based Model

AAA Annual Meeting, SET Section · Chicago, IL

2015
PracticeGovernment reporting

The DATA Act: A look at the future for local government financial reporting?

R. Bloch, H. Issa, and A. Peterson

The CPA Journal

June 2015, 36–42

Find this work on Google Scholar
2014
Peer-reviewedAudit analyticsData analytics

A predictive ordered logistic regression model as a tool for quality review of control risk assessments

H. Issa and A. Kogan

Journal of Information Systems

28(2), 209–229

Find this work on Google Scholar
2014
PresentationGovernment reportingData analytics

A Proposed Framework for Improved Governmental Financial Transparency

AAA Annual Meeting, SET Workshop · Atlanta, GA

2014
PresentationAudit analyticsData analytics

Behavioral Implications of Big Data’s Impact on Audit Judgment

AAA Annual Meeting, SET Section · Atlanta, GA

2014
PresentationGovernment reportingAudit analyticsData analytics

Big Data, Audit Analytics and Government Financial Monitoring

Rutgers Governmental Accounting & Auditing Update Conference · New Brunswick, NJ

Invited speaker

2014
PresentationGovernment reportingAudit analytics

Continuous Auditing and Reporting in Governmental Entities

30th World Continuous Auditing and Reporting Symposium · Reykjavik, Iceland

2014
PresentationGovernment reportingData analytics

Data Transparency Summit

Data Transparency Coalition · Washington, DC

Panelist

2014
PresentationGovernment reportingAudit analytics

Governmental Accounting and Auditing Update

33rd World Continuous Auditing and Reporting Symposium · Newark, NJ

Panel chair

2013
PresentationAudit analyticsData analytics

A Predictive Ordered Logistic Regression Model for Quality Review of Control Risk Assessments

AAA AIS Midyear Meeting and World Continuous Auditing Symposium

2013
PresentationAudit analyticsData analytics

Rethinking External Audits: The AICPA Audit Data Standards Initiative

AAA Annual Meeting and KU International Conference on XBRL

2012
PresentationAudit analyticsData analytics

Application of Anomaly Detection Techniques to Identify Fraudulent Refunds

AAA Annual and Mid-Atlantic Meetings

2011
PresentationAudit analyticsData analytics

Duplicate Records Detection Techniques: Issues and Illustration

AAA Annual Meeting and 21st World Continuous Auditing and Reporting Symposium