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 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

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