Jun Dai

Contact

judai@mtu.edu
906-487-3267
Academic Office Building 126

Assistant Professor of Accounting Information Systems, College of Business
Richard and Joyce Ten Haken Faculty Fellow in Accounting/Finance

PhD, Accounting Information Systems, Rutgers University
BS, Information Management and Information Systems, Southwestern University of Finance and Economics, Chengdu China

Biography

Dr. Dai's research seeks to advance technological innovation in accounting by designing diverse applications and investigating drivers and concerns in technology adoption processes. Particularly, her research interests lie in applying new technologies such as blockchain, industry 4.0, and Artificial Intelligence (AI) to improve the efficiency and effectiveness of accounting. Dr. Dai serves as an associate editor of the Journal of Emerging Technologies in Accounting. She also serves in the editorial boards of Journal of Information Systems and International Journal of Accounting Information Systems. She serves as the chair of the Strategic and Emerging Technologies Research Workshop in American Accounting Association Annual Meetings. She has published in prestigious academic journals and professional journals. These include Accounting and Finance, Accounting Horizons, Journal of Information Systems, International Journal of Accounting Information systems, Journal of Emerging Technologies in Accounting, and CPA Journal. Her paper, Imagineering Audit 4.0, received the "Bright Idea" award in 2017, ranking among the top 10 manuscripts from New Jersey's business faculty publications in 2016. Her paper, Towards Blockchain-based Accounting and Assurance, received the American Accounting Association's 2021 "Notable Contributions to Accounting Literature Award." In 2023, she was honored with the "Outstanding Researcher Award" from the American Accounting Association's Strategic and Emerging Technologies Section.

Teaching Interests

Accounting Systems
Accounting Analytical Methods
Business Database Management

Recent Publications

Zhang, C., Zhu, W., Dai, J., Wu, Y., Chen, X. 2025. Drivers and concerns of adopting Artificial Intelligence in managerial accounting. Accounting & Finance.
Li, N.,Kim, M., Dai, J.,Vasarhelyi M. 2024. Using artificial intelligence in ESG assurance. Journal of Emerging Technologies in Accounting.
Gu, Y., Katz, S., Wang, X., Vasarhelyi, M., Dai J. 2024. Government ESG reporting in smart cities. International Journal of Accounting Information Systems.
Zhang, Z., Gu, Y., Jiang, L., Yu, W., Dai, J. 2023. Internet of things and blockchain-based smart contracts: enabling continuous risk monitoring and assessment in peer-to-peer lending. Journal of Emerging Technologies in Accounting.
Gu, Y., Dai, J., Vasarhelyi, M. 2023. Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions. International Journal of Accounting Information Systems.
Zhang, C., Zhu, W., Dai, J., Wu, Y., Chen, X. 2023. Ethical impact of artificial intelligence in managerial accounting. International Journal of Accounting Information Systems.
Dai, J., Vasarhelyi, M. 2023. Management accounting 4.0: The future of management accounting. Journal of Emerging Technologies in Accounting.
Jiang, L., Gu, Y., Dai. J. 2023. Environmental, social, and governance taxonomy simplification: A hybrid text mining approach. Journal of Emerging Technologies in Accounting.
Yu, W., Gu, Y., Dai J. 2023. Industry 4.0-enabled environment, social, and governance reporting: A case from a Chinese energy company. Journal of Emerging Technologies in Accounting.
Jiang, L., Gu, Y., Yu, W., Dai, J. 2023. Blockchain-Based Life Cycle Assessment System for Climate-Related Disclosures. Blockchain-Based Life Cycle Assessment System for Climate-Related Disclosures: Jiang, Lanxin| uGu, Yu| uYu, Wenjun| uDai, Jun
Dai, J., Kim, J., Soled, J., Vasarhelyi M. 2022. Smart Contracts, AI, and the Future of Asset Valuation. The CPA Journal.
Bora, I., Duan, H., Vasarhelyi, M., Zhang, C., Dai, J. 2021. The transformation of government accountability and reporting. Journal of Emerging Technologies in Accounting.
Alles, M., Dai, J., Vasarhelyi, M. 2021. Reporting 4.0: Business reporting for the age of mass customization. Journal of Emerging Technologies in Accounting.
Dai, J., and M. A. Vasarhelyi. (2020). Continuous Audit Intelligence as a Service (CAIaaS) and Intelligent App Recommendations. Journal of Emerging Technologies in Accounting, forthcoming.
Dai, J., Byrnes, P., Liu, Q., Vasarhelyi M. 2019. Audit analytics: A field study of credit card after-sale service problem detection at a major bank. Rutgers Studies in Accounting Analytics: Audit Analytics in the Financial Industry.
Dai, J., Byrnes, P., Vasarhelyi, M. 2019. Are Customers Offered Appropriate Discounts? An Exploratory Study of Using Clustering Techniques in Internal Auditing. Rutgers Studies in Accounting Analytics: Audit Analytics in the Financial Industry.
Dai, J., N, He, and H, Yu. 2019. Utilizing Blockchain and Smart Contracts to Enable Audit 4.0: From the Perspective of Accountability Audit of Air Pollution Control In China. Journal of Emerging Technologies in Accounting.
Dai, J., and Vasarhelyi, M. 2019. Introduction: What is Audit Analytics? Rutgers Studies in Accounting Analytics: Audit Analytics in the Financial Industry.
Zhang, C.A., J. Dai, and M. A. Vasarhelyi. 2018. The Impact of Disruptive Technologies on Accounting and Auditing Education: How Should the Profession Adapt? The CPA Journal, 88(9), 20-26.
Li, H., J. Dai, T. Gershberg, and M. A. Vasarhelyi. 2018. Understanding Usage and Value of Audit Analytics for Internal Auditors: An organizational approach. International Journal of Accounting Information Systems, 28, 59-76.
Dai, J. 2017. Three Essays on Audit Technology: Audit 4.0, Blockchain, and Audit App (Doctoral dissertation, Rutgers University-Graduate School-Newark).
Dai, J., and M. A. Vasarhelyi. 2017. Towards Blockchain-based Accounting and Assurance. Journal of Information Systems,31(3), 5-21.
Dai, J., Y, Wang, and M. A. Vasarhelyi. 2017. Blockchain: An Emerging Solution for Fraud Prevention. TheCPAJournal, June 2017, 12-14.
Dai, J., B Chen and R Curtmola. 2017. Auditable version control systems in untrusted public clouds. Software Architecture for Big Data and the Cloud, 353-366.
Dai, J., and Q. Li. 2016. Designing Audit Apps for Armchair Auditors to Analyze Government Procurement Contracts. Journal of Emerging Technologies in Accounting, 13(2), 71-88.
Dai, J., and M. A. Vasarhelyi. 2016. Imagineering Audit 4.0. Journal of Emerging Technologies in Accounting, 13(1), 1-15.
Li, Q., and J. Dai. 2016. Audit App: An Effective Tool for Government Procurement Assurance. Revista do TCU, 137, 60-69.
Schneider, G. P., J. Dai, D. J. Janvrin, K. Ajayi, and R. L. Raschke. 2015. Infer, Predict, and Assure: Accounting Opportunities in Data Analytics. Accounting Horizons, 29(3), 719-742.