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 48, issue C, 2023

How can firms repair their reputations when they discover information technology control material weaknesses?

Anna M. Rose, Jacob M. Rose, Kara M. Obermire, Carolyn Strand Norman and Nicole Frydenlund

Disclosures about algorithmic decision making in the corporate reports of Western European companies

Enrique Bonsón, Michaela Bednárová and David Perea

Feasibility analysis of machine learning for performance-related attributional statements

Anil Berkin, Walter Aerts and Tom Van Caneghem

Accounting and auditing with blockchain technology and artificial Intelligence: A literature review

Hongdan Han, Radha K. Shiwakoti, Robin Jarvis, Chima Mordi and David Botchie

Study on the effect of sample size on type I error, in the first, second and first-two digits excessmad tests

Archibald de Araújo Silva and Maria Aparecida Gouvêa

Enhancing the government accounting information systems using social media information: An application of text mining and machine learning

Huijue Kelly Duan, Miklos A. Vasarhelyi, Mauricio Codesso and Zamil Alzamil

Volume 47, issue C, 2022

How do the content, format, and tone of Twitter-based corporate disclosure vary depending on earnings performance?

Jongkyum Kim, Jee-Hae Lim and Kyunghee Yoon

V-Matrix: A wave theory of value creation for big data

Guido L. Geerts and Daniel O'Leary

Stock investment strategy combining earnings power index and machine learning

So Young Jun, Dong Sung Kim, Suk Yoon Jung, Sang Gyung Jun and Jong Woo Kim

Estimating the duration of competitive advantage from emerging technology adoption

Theophanis C. Stratopoulos and Victor Xiaoqi Wang

An eye tracking experiment investigating synonymy in conceptual model validation

Walter R. Boot, Cheryl L. Dunn, Bachman P. Fulmer, Gregory J. Gerard and Severin V. Grabski

Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP

Godwin Banafo Akrong, Shao Yunfei and Ebenezer Owusu

Volume 46, issue C, 2022

Exploring the information content of cyber breach reports and the relationship to internal controls

Benjamin Blakely, Jim Kurtenbach and Lovila Nowak

Issues, risks, and challenges for auditing crypto asset transactions

Sheng-Feng Hsieh and Gerard Brennan

Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process

Guangyue Zhang, Hilal Atasoy and Miklos A. Vasarhelyi

Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing

Heejae Lee, Lu Zhang, Qi Liu and Miklos Vasarhelyi

Explainable Artificial Intelligence (XAI) in auditing

Zhang, Chanyuan (Abigail), Soohyun Cho and Miklos Vasarhelyi

Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing

Jamie W. Freiman, Yongbum Kim and Miklos A. Vasarhelyi

Volume 45, issue C, 2022

The impact of information systems and non-financial information on company success

Albertina Paula Monteiro, Joana Vale, Eduardo Leite, Marcin Lis and Joanna Kurowska-Pysz

Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China

Pingping Huang, Yuehua Jiao and Sihai Li

Detecting accounting fraud in companies reporting under US GAAP through data mining

Mário Papík and Lenka Papíková

Rethinking IT governance: Designing a framework for mitigating risk and fostering internal control in a DevOps environment

Olivia H. Plant, Jos van Hillegersberg and Adina Aldea

Volume 44, issue C, 2022

Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts

Wanyun Li

The use of information technology for international transfer pricing in multinational enterprises

Lars Hemling, Jacob Christian Plesner Rossing and Andreas Hoffjan

Data analytics in small and mid-size enterprises: Enablers and inhibitors for business value and firm performance

Arif Perdana, Hwee Hoon Lee, SzeKee Koh and Desi Arisandi

Effectiveness of cybersecurity audit

Sergeja Slapničar, Tina Vuko, Marko Čular and Matej Drašček

Volume 43, issue C, 2021

The impact of CIO characteristics on data breaches

Thomas Smith, Amanuel F. Tadesse and Nishani Edirisinghe Vincent

The impact of the input level of information system audit on the audit quality: Korean evidence

Bong Gu Huh, Sunhwa Lee and Wonsin Kim

The association between human resource investment in IT controls over financial reporting and investment efficiency

Dongjoon Choi, Hansol Lee, Ho-Young Lee and Hyun-Young Park

Artificial intelligence activities and ethical approaches in leading listed companies in the European Union

Enrique Bonsón, Domenica Lavorato, Rita Lamboglia and Daniela Mancini

Leveraging the synergies between design science and behavioral science research methods

Steve G. Sutton, Vicky Arnold, Phil Collier and Stewart A. Leech

Volume 42, issue C, 2021

The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19

Hui Lin and Yujong Hwang

Data analytics (ab) use in healthcare fraud audits

Jared Koreff, Martin Weisner and Steve G. Sutton

Design and evaluation of an advanced continuous data level auditing system: A three-layer structure

Kyunghee Yoon, Yue Liu, Tiffany Chiu and Miklos A. Vasarhelyi

The influence mechanism of financial shared service mode on the competitive advantage of enterprises from the perspective of organizational complexity: A force field analysis

Yin Yang, Qin Liu, Jin Song and Ming Zhou

Volume 41, issue C, 2021

Explaining the (non-) adoption of advanced data analytics in auditing: A process theory

Felix Krieger, Paul Drews and Patrick Velte

The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector

Joanne Tingey-Holyoak, John Pisaniello, Peter Buss and Wolfgang Mayer

Cloud-based client accounting and small and medium accounting practices: Adoption and impact

Darren Ma, Richard Fisher and Trevor Nesbit

Embedding process mining into financial statement audits

Michael Werner, Michael Wiese and Annalouise Maas

Volume 40, issue C, 2021

Stock price relevance of voluntary disclosures about blockchain technology and cryptocurrencies

Ju-Chun Yen and Tawei Wang

CSR disclosure on Twitter: Evidence from the UK

Marian H. Amin, Ehab K.A. Mohamed and Ahmed Elragal

Impact of IT governance mechanisms on organizational agility and the role of top management support and IT ambidexterity

Jie Zhen, Zongxiao Xie and Kunxiang Dong

A blockchain-enabled platform for VAT settlement

Jonas Sveistrup Søgaard

Volume 39, issue C, 2020

Taking the ontological and materialist turns: Agential realism, representation theory, and accounting information systems

Ron Weber

How understandable are SOX 404 auditors reports?

J. Efrim Boritz, Louise Hayes and Lev M. Timoshenko

The influence of power strategies in AIS implementation processes

Rui C. Robalo and José António Moreira

Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis

Satish Kumar, Mauricio Marrone, Qi Liu and Nitesh Pandey

Using the 2019 JBE conference and 2017 JIS themed issue as natural experiments to examine the role of editors as gatekeepers of the research literature in AIS and ethics

Michael Alles

Volume 38, issue C, 2020

“The first mile problem”: Deriving an endogenous demand for auditing in blockchain-based business processes

Michael Alles and Glen L. Gray

Blockchain architecture: A design that helps CPA firms leverage the technology

Nishani Edirisinghe Vincent, Anthony Skjellum and Sai Medury

A taxonomy of cybercrime: Theory and design

Akhilesh Chandra and Melissa J. Snowe

Public companies' cybersecurity risk disclosures

Lei Gao, Thomas G. Calderon and Fengchun Tang

An ontological artifact for classifying social media: Text mining analysis for financial data

Zamil Alzamil, Deniz Appelbaum and Robert Nehmer

Big data prioritization in SCM decision-making: Its role and performance implications

Carla Wilkin, Aldónio Ferreira, Kristian Rotaru and Luigi Red Gaerlan