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International Journal of Accounting Information Systems

2008 - 2017

Current editor(s): S.V. Grabski

From Elsevier
Series data maintained by Dana Niculescu ().

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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 M. 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 O'Leary, Daniel E.

Volume 18, issue C, 2015

Information technology investment governance: What is it and does it matter? pp. 1-25 Downloads
Syaiful Ali, Peter Green and Alastair Robb
An information security control assessment methodology for organizations' financial information pp. 26-45 Downloads
Angel R. Otero
External auditors' perceptions of cloud computing adoption in Australia pp. 46-62 Downloads
Ogan M. Yigitbasioglu

Volume 17, issue C, 2015

External reputational penalties for CEOs and CFOs following information technology material weaknesses pp. 1-15 Downloads
Jacob Z. Haislip, Adi Masli, Vernon J. Richardson and Marcia Weidenmier Watson
The effects of decision aid structural restrictiveness on cognitive load, perceived usefulness, and reuse intentions pp. 16-36 Downloads
Irina Mălăescu and Steve G. Sutton
The use of technology-structured management controls: changes in senior management’s decision-making behaviours pp. 37-64 Downloads
Angela Liew
Outsourcing accounting information systems: Evidence from closed-end mutual fund families pp. 65-83 Downloads
Charles P. Cullinan and Xiaochuan Zheng

Volume 16, issue C, 2015

Data visualization for fraud detection: Practice implications and a call for future research pp. 1-22 Downloads
William N. Dilla and Robyn L. Raschke
When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists pp. 23-41 Downloads
Martin M. Weisner and Steve G. Sutton
Shill bidding: Empirical evidence of its effectiveness and likelihood of detection in online auction systems pp. 42-54 Downloads
Alexey Nikitkov and Darlene Bay
R&D productivity following first-time CIO appointments pp. 55-72 Downloads
Ashraf Khallaf and Terrance R. Skantz

Volume 15, issue 4, 2014

A conceptual model for segregation of duties: Integrating theory and practice for manual and IT-supported processes pp. 304-322 Downloads
Kevin W. Kobelsky
An approach to correctness of security and operational business policies pp. 323-334 Downloads
V.R. Karimi, D.D. Cowan and P.S.C. Alencar
On governance structures for the cloud computing services and assessing their effectiveness pp. 335-356 Downloads
Acklesh Prasad, Peter Green and Jon Heales
A taxonomy to guide research on the application of data mining to fraud detection in financial statement audits pp. 357-380 Downloads
Glen L. Gray and Roger S. Debreceny
The financial close process: Implications for future research pp. 381-399 Downloads
Diane Janvrin and Maureen Francis Mascha
Issues with the communication and integrity of audit reports when financial reporting shifts to an information-centric paradigm pp. 400-422 Downloads
Eric E. Cohen, Roger Debreceny, Stephanie Farewell and Saeed Roohani
The expert systems life cycle in AIS research: What does it mean for future AIS research? pp. 423-451 Downloads
Glen L. Gray, Victoria Chiu, Qi Liu and Pei Li

Volume 15, issue 3, 2014

Quality evaluation framework (QEF): Modeling and evaluating quality of business processes pp. 193-223 Downloads
Farideh Heidari and Pericles Loucopoulos
ControlML: A domain-specific modeling language in support of assessing internal controls and the internal control system pp. 224-245 Downloads
David Heise, Stefan Strecker and Ulrich Frank
Living IT infrastructures — An ontology-based approach to aligning IT infrastructure capacity and business needs pp. 246-274 Downloads
Jan vom Brocke, Alessio Maria Braccini, Christian Sonnenberg and Paolo Spagnoletti
Ontology-based standards development: Application of OntoStanD to ebXML business process specification schema pp. 275-297 Downloads
Bahareh Rahmanzadeh Heravi, Mark Lycett and Sergio de Cesare

Volume 15, issue 2, 2014

A dialogical framing of AIS–SEA design pp. 83-101 Downloads
Nivea Blackburn, Judy Brown, Jesse Dillard and Val Hooper
Nonprofessional investors' perceptions of the incremental value of continuous auditing and continuous controls monitoring: An experimental investigation pp. 102-121 Downloads
Maia Farkas and Uday S. Murthy
Automatic classification of accounting literature pp. 122-148 Downloads
Vasundhara Chakraborty, Victoria Chiu and Miklos Vasarhelyi
Centralized end-to-end identity and access management and ERP systems: A multi-case analysis using the Technology Organization Environment framework pp. 149-165 Downloads
Marianne Bradford, Julia B. Earp and Severin Grabski
Examine ERP post-implementation stages of use and value: Empirical evidence from Portuguese SMEs pp. 166-184 Downloads
Pedro Ruivo, Tiago Oliveira and Miguel Neto

Volume 15, issue 1, 2014

Enablers of top management team support for integrated management control systems innovations pp. 1-25 Downloads
Jessica Lee, Mohamed Z. Elbashir, Habib Mahama and Steve G. Sutton
IT infusion within the audit process: Spreadsheet use in small audit firms pp. 26-46 Downloads
Dichapong Pongpattrachai, Paul Cragg and Richard Fisher
The impact of information technology on performance in the not-for-profit sector pp. 47-65 Downloads
Kevin Kobelsky, Gregory Larosiliere and Elizabeth Plummer
The impact of adopting IT governance on financial performance: An empirical analysis among Brazilian firms pp. 66-81 Downloads
Guilherme Lerch Lunardi, João Luiz Becker, Antonio Carlos Gastaud Maçada and Pietro Cunha Dolci
Page updated 2018-03-20