International Journal of Accounting Information Systems

2008 - 2024

Current editor(s): S.V. Grabski

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

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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

Volume 53, issue C, 2024

Emerging digital technologies and auditing firms: Opportunities and challenges

Sonia Vitali and Marco Giuliani

Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective

Zabihollah Rezaee, Gaoguang Zhou and Bu, Luofan (Luther)

Disentangling the effects of top management on management accounting systems utilization

Elsa Pedroso and Carlos Gomes

Information technology internal control material weaknesses in financial reporting: Categories, trends, associations, and industry effects

Amir Mojtahedi and Lina Zhou

The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital

Adelaide Ippolito, Marco Sorrentino, Luisa Guardato, Raffaele Marcello and Giuseppe Paolone

Looking beyond the hype: The challenges of blockchain adoption in accounting

Mohsina Akter, Tyge-F. Kummer and Ogan Yigitbasioglu

Accounting fraud detection using contextual language learning

Indranil Bhattacharya and Ana Mickovic

Development of a decision support system for client acceptance in independent audit process

Selcuk Cebi, Necip Fazıl Karakurt, Erkan Kurtulus and Bunyamin Tokgoz

Information security risk items and management practices for mobile payment using non-financial-institution service providers: An exploratory study

Shaio-Yan Huang, Tawei Wang, Yu-Ting Huang and Tzu-Ning Yeh

Volume 52, issue C, 2024

AIS research opportunities utilizing Machine Learning: From a Meta-Theory of accounting literature

Adam Booker, Victoria Chiu, Nathan Groff and Vernon J. Richardson

Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change

Giovana Sordi Schiavi, Ariel Behr and Carla Bonato Marcolin

IT governance and IT controls: Analysis from an internal auditing perspective

Tung-Hsien Wu, Shaio Yan Huang, An-An Chiu and David C. Yen

Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?

Tom Downen, Sarah Kim and Lorraine Lee

Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality

Arfah Habib Saragih, Syaiful Ali, Eko Suwardi and Hargo Utomo

Enablers, barriers and strategies for adopting new technology in accounting

Denise Jackson and Christina Allen

Developing digital competencies of controllers: Evidence from the Netherlands

Bert Steens, Jan Bots and Koen Derks

Volume 51, issue C, 2023

Valuing big data: An analysis of current regulations and proposal of frameworks

Albi Nani

Sociomateriality, agential realism, and the metaphysics of accounting information systems: A response to Vosselman and De Loo

Ron Weber

Relationship between top managers’ interest in accounting information and accounting practices in startups

Takaya Kubota and Shin'ya Okuda

Prototyping and implementing Robotic Process Automation in accounting firms: Benefits, challenges and opportunities to audit automation

Arif Perdana, W. Eric Lee and Chu Mui Kim

A pathway model to five lines of accountability in cybersecurity governance

Sergeja Slapničar, Micheal Axelsen, Ivano Bongiovanni and David Stockdale

The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain

Ahmad H. Juma'h and Yuan Li

Volume 50, issue C, 2023

Reimagining design science and behavioral science AIS research through a business activity lens

Andrea Seaton Kelton and Uday S. Murthy

The application of text mining in accounting

Elseline Senave, Mieke J. Jans and Rajendra P. Srivastava

Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions

Yu Gu, Jun Dai and Miklos A. Vasarhelyi

An extension of the theory of technology dominance: Capturing the underlying causal complexity

Steve G. Sutton, Vicky Arnold and Matthew Holt

Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment

Marko Järvenpää, Zahirul Hoque, Toni Mättö and Antti Rautiainen

The impact of customer firm data breaches on the audit fees of their suppliers

Yimei Zhang and Thomas Smith

Can knowledge based systems be designed to counteract deskilling effects?

Vicky Arnold, Philip A. Collier, Stewart A. Leech, Jacob M. Rose and Steve G. Sutton

Volume 49, issue C, 2023

A meta-analysis of factors affecting acceptance of information technology in auditing

Akram Afsay, Arash Tahriri and Zabihollah Rezaee

Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism

Ed Vosselman and Ivo De Loo

Cybersecurity breaches and investors’ interest in the firm as an investment

Kristina C. Demek and Steven E. Kaplan

Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors

Vikram Desai, Anthony C. Bucaro, Joung W. Kim, Rajendra Srivastava and Renu Desai

Machine learning-based automation of accounting services: An exploratory case study

Rodrigo Simon Bavaresco, Luan Carlos Nesi, Jorge Luis Victória Barbosa, Rodolfo Stoffel Antunes, Rodrigo da Rosa Righi, Cristiano André da Costa, Mariangela Vanzin, Daniel Dornelles, Saint Clair Junior, Clauter Gatti, Mateus Ferreira, Elton Silva and Carlos Moreira

Ethical impact of artificial intelligence in managerial accounting

Chao Zhang, Weidong Zhu, Jun Dai, Yong Wu and Xulong Chen

Reviewing literature through multidimensional representations

Massimo Albanese