International Journal of Accounting Information Systems

2008 - 2025

Current editor(s): S.V. Grabski

From Elsevier
Bibliographic data for series maintained by Catherine Liu ().

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Volume 56, issue C, 2025

Segregation of duties in accounting systems: A framework

Rosemary Kim, Timothy Hedley, Jagdish Gangolly and S.S. Ravi

Characteristics of cybersecurity and IT involvement by the IA activity

Christopher Calvin, Marc Eulerich and Matthew Holt

A Framework for the Structured Implementation of Process Mining for Audit Tasks

Tassilo L. Föhr, Valentin Reichelt, Kai-Uwe Marten and Marc Eulerich

Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals

Sameh Farhat Ammar

Impact of reporting information security breaches, accounting quality, and the opportunistic disclosure of good news and bad news

Mukesh Garg, Tawei Wang and Carla L. Wilkin

When auditing Meets Blockchain: A study on applying blockchain smart contracts in auditing

Xiaoli Guo, Yanjun Zuo and Dong Li

Using process mining as an assurance tool in the three-lines-model

Marc Eulerich, Qing Huang, Justin Pawlowski and Miklos A. Vasarhelyi

Auditors’ decision-making aid for going concern audit opinions through machine learning analysis

E.Jin Lee and Dave Tahmoush

The increased role of advanced technology and automation in audit: A delphi study

Danielle R. Lombardi, Meehyun Kim, Janice C. Sipior and Miklos A. Vasarhelyi

Challenges and opportunities for artificial intelligence in auditing: Evidence from the field

Julia Kokina, Shay Blanchette, Thomas H. Davenport and Dessislava Pachamanova

Adaptive structural audit processes as shaped by emerging technologies

Navitha Singh Sewpersadh

Application of consumer search volume in auditing

Pei Li

A framework for dynamic blockchain-based data auditing

Zihao Liu and Huaping Wu

Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain

Macarena Torroba, José Ramón Sánchez, Lidia López and Ángela Callejón

Artificial intelligence auditability and auditor readiness for auditing artificial intelligence systems

Yueqi Li and Sanjay Goel

Accelerating the future of audit technologies: Introducing the special issue and emphasizing future research directions

Stuart Black and Gregory J. Gerard

Website disclosure and financial performance: Evidence from U.S. hospitals using a textual analysis approach

Yangmei Wang, Tiankai Wang, Yuewu Li and Jiao Li

Excessive custom XBRL tag usage in 10-K filings and SEC oversight

Joung W. Kim and Daeun Lee

Earnings management visualization and prediction using machine learning methods

David Veganzones and Eric Séverin

Bankruptcy prediction: Integration of convolutional neural networks and explainable artificial intelligence techniques

Yu-Cheng Lin, Roni Padliansyah, Yu-Hsin Lu and Wen-Rang Liu

Divergence from Benford’s law fails to measure financial statement accuracy

Manuel Cano-Rodríguez, Manuel Núñez-Nickel and Ana Licerán-Gutiérrez

CEO gender and cybersecurity: The role of female CEOs in mitigating data breach risks

Liang Sun

Audit effort in the digital Era: Uncovering the dynamic interplay of business strategy and digital transformation

Qiaoling Fang, Zichen Wang and Li Dang

Exploring Large Language Models in external audits: Implications and ethical considerations

Lazarus Elad Fotoh and Tatenda Mugwira

Digital transformation and cybersecurity risks

Nida Türegün

Discriminative meets generative: Automated information retrieval from unstructured corporate documents via (large) language models

Sergej Levich and Lucas Knust

Unlocking bankruptcy clues: A novel sentence-based machine learning approach

Matthies Hesse and Thomas Loy

Measuring the pervasiveness of IT general controls: A model and empirical validation

Michel Benaroch

The influence of misdirecting visual cues and alternative terminology on digital financial statement search efficiency: evidence from an eye tracking experiment

Bachman P. Fulmer and Gregory J. Gerard

A practical guide to implementing ChatGPT as a secondary coder in qualitative research

Eva Blondeel, Patricia Everaert and Evelien Opdecam

The plight of digitalization: Technostress and accountants’ professional identity

Muhammad Kaleem Khan, Umm E Farwa, Salman Zulfiqar, Shanshan Li and Inzamam Ul Haq

Exploring the role of digital governance: The effect of audit digitalization on firms’ internal control weaknesses in China

Wen Shi and Zenglian Zhang

Strategic AI disclosures and legitimacy: Impression management in UK FTSE100 annual reports

Nader Elsayed

Management accountants’ role transitions in IT projects: A job crafting perspective

Dima Mohanna, Samuel Sponem and Camille Grange

Artificial intelligence and accounting research: a framework and agenda

Theophanis C. Stratopoulos and Victor Xiaoqi Wang

Volume 55, issue C, 2024

Exploring accounting and AI using topic modelling

Brid Murphy, Orla Feeney, Pierangelo Rosati and Theo Lynn

Internal control risk disclosure, media coverage and stock price crash risk: Evidence from China

Jiajun Zhu, Xuetong Hu, Jing Gao and Hongping Tan

Digital transformation voluntary disclosure: Insights from leading European companies

Cinta Borrero-Domínguez, Virginia Cortijo-Gallego and Tomás Escobar-Rodríguez

Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems

Kristina C. Demek, Brian Giunta and Robert Pinsker

The application of continuous audit and monitoring methodology: A government medication procurement case

Wenru Wang and Miklos A. Vasarhelyi

Understanding cybersecurity breach contagion effects: The role of the loss heuristic and internal controls

Andrea Seaton Kelton and Ya-Wen Yang

A scoping review of ChatGPT research in accounting and finance

Mengming Michael Dong, Theophanis C. Stratopoulos and Victor Xiaoqi Wang

Volume 54, issue C, 2024

How graphical vividness and interactivity in non-financial presentations influence nonprofessional investors

Yibo James Zhang and Uday Murthy

Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers

Albertina Paula Monteiro, Joana Vale, Eduardo Leite and Marcin Lis

Using data-driven methods to detect financial statement fraud in the real scenario

Ying Zhou, Zhi Xiao, Ruize Gao and Chang Wang

Board roles required for IT governance to become an integral component of corporate governance

Laura Caluwe, Carla L. Wilkin, Steven De Haes and Tim Huygh

Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains?

Ju Myung Song, Tawei Wang, Ju-Chun Yen and Yu-Hung Chen

The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions

(Annabella) Huang, Jiehui and Uday Murthy

The marketing on Big 4 websites of Big Data Analytics in the external audit: Evidence and consequences

Michael Alles and Glen L. Gray

Artificial intelligence co-piloted auditing

Hanchi Gu, Marco Schreyer, Kevin Moffitt and Miklos Vasarhelyi

Empirical analysis of liquidity thresholds for crypto assets

Sheng-Feng Hsieh, Gerard Brennan and Alexander J. Sannella

Fair value estimates for illiquid cryptocurrency

Guangyue Zhang, Alexander Sannella, Gerard Brennan and Muhammad Talha Afzal

Government ESG reporting in smart cities

Yu Gu, Steven Katz, Xinxin Wang, Miklos Vasarhelyi and Jun Dai