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International Journal of Accounting Information Systems

2008 - 2018

Current editor(s): S.V. Grabski

From Elsevier
Bibliographic data for series maintained by Dana Niculescu ().

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Volume 31, issue C, 2018

Reducing false positives in fraud detection: Combining the red flag approach with process mining pp. 1-16 Downloads
Galina Baader and Helmut Krcmar
Digital transformation of business-to-government reporting: An institutional work perspective pp. 17-36 Downloads
Indrit Troshani, Marijn Janssen, Andy Lymer and Lee D. Parker
Determinants and consequences of chief information officer equity incentives pp. 37-57 Downloads
Vernon J. Richardson, Juan Manuel Sanchez, Pankaj Setia and Rodney Smith
Examining the role of the AIS research literature using the natural experiment of the 2018 JIS conference on cloud computing pp. 58-74 Downloads
Michael Alles
Benford's law and the limits of digit analysis pp. 75-82 Downloads
Elena Druică, Bogdan Oancea and Călin Vâlsan
Application of latent semantic analysis in AIS academic research pp. 83-96 Downloads
Paul D. Hutchison, Ronald J. Daigle and Benjamin George

Volume 30, issue C, 2018

Designing confidentiality-preserving Blockchain-based transaction processing systems pp. 1-18 Downloads
Yunsen Wang and Alexander Kogan
PCAOB inspections: An analysis of entity-level and application-level control audit deficiencies pp. 19-39 Downloads
Maureen Francis Mascha, Lamboy-Ruiz, Melvin A. and Diane J. Janvrin
SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors pp. 40-55 Downloads
He Li, Won Gyun No and Tawei Wang
Creating value in online communities through governance and stakeholder engagement pp. 56-68 Downloads
Carla L. Wilkin, John Campbell, Stephen Moore and Jason Simpson

Volume 29, issue C, 2018

Organizational improvisation and the reduced usefulness of performance measurement BI functionalities pp. 1-15 Downloads
Matt D. Peters, Bernhard Wieder and Steve G. Sutton
The topical link model-integrating topic-centric information in XBRL-formatted reports pp. 16-36 Downloads
Chi-Chun Chou, Nen-Chen Richard Hwang, Tawei Wang and Roger Debreceny
Business intelligence & analytics in management accounting research: Status and future focus pp. 37-58 Downloads
Pall Rikhardsson and Ogan Yigitbasioglu
The impact of client information technology capability on audit pricing pp. 59-75 Downloads
Benjamin W. Hoffman, R. Drew Sellers and Justyna Skomra

Volume 27, issue C, 2017

Does decentralized decision making increase company performance through its Information Technology infrastructure investment? pp. 1-15 Downloads
Amri Mohamad, Yuserrie Zainuddin, Nafis Alam and Graham Kendall
The effect of Customer Relationship Management systems on firm performance pp. 16-29 Downloads
Jacob Z. Haislip and Vernon J. Richardson
A framework for analytics and simulation of accounting information systems: A Petri net modeling primer pp. 30-54 Downloads
Rosemary Kim, Jagdish Gangolly and Philip Elsas

Volume 26, issue C, 2017

Using a robust performance measurement system to illuminate intellectual capital pp. 1-19 Downloads
Kaveh Asiaei and Ruzita Jusoh
Breakdowns in internal controls in bank trading information systems: The case of the fraud at Société Générale pp. 20-31 Downloads
C. Richard Baker, Bruno Cohanier and Nancy J. Leo
Enhancement of fraud detection for narratives in annual reports pp. 32-45 Downloads
Yuh-Jen Chen, Chun-Han Wu, Yuh-Min Chen, Hsin-Ying Li and Huei-Kuen Chen
The combined effects of user schemas and degree of cognitive fit on data retrieval performance pp. 46-67 Downloads
Cheryl L. Dunn, Gregory J. Gerard and Severin V. Grabski

Volume 25, issue C, 2017

Detecting corporate tax evasion using a hybrid intelligent system: A case study of Iran pp. 1-17 Downloads
Eghbal Rahimikia, Shapour Mohammadi, Teymur Rahmani and Mehdi Ghazanfari
Riding the waves of technology through the decades: The relation between industry-level information technology intensity and the cost of equity capital pp. 18-28 Downloads
Kevin E. Dow, Marcia Weidenmier Watson and Vincent J. Shea
Impact of business analytics and enterprise systems on managerial accounting pp. 29-44 Downloads
Deniz Appelbaum, Alexander Kogan, Miklos Vasarhelyi and Zhaokai Yan
Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study pp. 45-56 Downloads
Mohammad J. Abdolmohammadi, Steven DeSimone, Tien-Shih Hsieh and Zhihong Wang
Financial process mining - Accounting data structure dependent control flow inference pp. 57-80 Downloads
Michael Werner

Volume 24, issue C, 2017

External auditors' evaluation of the internal audit function: An empirical investigation pp. 1-14 Downloads
Renu Desai, Vikram Desai, Theresa Libby and Rajendra P. Srivastava
Explaining the information systems auditor role in the public sector financial audit pp. 15-31 Downloads
Micheal Axelsen, Peter Green and Gail Ridley
Data mining applications in accounting: A review of the literature and organizing framework pp. 32-58 Downloads
Farzaneh A. Amani and Adam M. Fadlalla

Volume 23, issue C, 2016

SMEs' tax compliance costs and IT adoption: the case of a value-added tax pp. 1-13 Downloads
Anna Azmi, Noor Sharoja Sapiei, Mohd Zulkhairi Mustapha and Mazni Abdullah
Dialogic framing of accounting information systems in social and environmental accounting domains: Lessons from, and for, microfinance pp. 14-27 Downloads
Jesse Dillard, Kristi Yuthas and Lisa Baudot
How measurement framing and accounting information system evaluation mode influence environmental performance judgments pp. 28-44 Downloads
Hank C. Alewine, Christopher D. Allport and Wei-Cheng Milton Shen

Volume 22, issue C, 2016

Exploring differences between smaller and large organizations' corporate governance of information technology pp. 6-25 Downloads
Carla L. Wilkin, Paul K. Couchman, Amrik Sohal and Ambika Zutshi
Do material weaknesses in information technology-related internal controls affect firms' 8-K filing timeliness and compliance? pp. 26-43 Downloads
Anthony Holder, Khondkar Karim, Lin, Karen (Jingrong) and Robert Pinsker
Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors pp. 44-59 Downloads
Michael Alles and Glen L. Gray
“The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting pp. 60-73 Downloads
Steve G. Sutton, Matthew Holt and Vicky Arnold

Volume 21, issue C, 2016

Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage pp. 1-17 Downloads
Matt D. Peters, Bernhard Wieder, Steve G. Sutton and James Wakefield
Outlier detection in healthcare fraud: A case study in the Medicaid dental domain pp. 18-31 Downloads
Guido van Capelleveen, Mannes Poel, Roland M. Mueller, Dallas Thornton and Jos van Hillegersberg
Integrating XBRL data with textual information in Chinese: A semantic web approach pp. 32-46 Downloads
Chi-Chun Chou, C. Janie Chang and Jacob Peng
How much is enough? An investigation of nonprofessional investors information search and stopping rule use pp. 47-62 Downloads
Robin R. Pennington and Andrea Seaton Kelton
Communication and control in outsourced IS development projects: Mapping to COBIT domains pp. 63-83 Downloads
Sonia Gantman and Jane Fedorowicz

Volume 20, issue C, 2016

The effect of auditor IT expertise on internal controls pp. 1-15 Downloads
Jacob Z. Haislip, Gary F. Peters and Vernon J. Richardson
A further interpretation of the relational agency of information systems: A research note pp. 16-25 Downloads
Habib Mahama, Mohamed Z. Elbashir, Steve G. Sutton and Vicky Arnold
An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses pp. 26-37 Downloads
Pall Rikhardsson and Richard Dull
Estimation of deficiency risk and prioritization of information security controls: A data-centric approach pp. 38-64 Downloads
Firoozeh Rahimian, Akhilesh Bajaj and Wray Bradley

Volume 19, issue C, 2015

Leveraging integrated information systems to enhance strategic flexibility and performance: The enabling role of enterprise risk management pp. 1-16 Downloads
Vicky Arnold, Tanya Benford, Joseph Canada and Steve G. Sutton
Improving IT assessment with IT artifact affordance perception priming pp. 17-28 Downloads
Byron Marshall, Michael Curry and Peter Kawalek
Effects of the SEC's XBRL mandate on financial reporting comparability pp. 29-44 Downloads
Sandip Dhole, Gerald J. Lobo, Sagarika Mishra and Ananda M. Pal
Governing cloud computing services: Reconsideration of IT governance structures pp. 45-58 Downloads
Acklesh Prasad and Peter Green
A note on an architecture for integrating cloud computing and enterprise systems using REA pp. 59-67 Downloads
Guido L. Geerts and Daniel O'Leary
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