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 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

Volume 37, issue C, 2020

Synthesizing enterprise data through digital dashboards to strategically align performance: Why do operational managers use dashboards?

Jeff Reinking, Vicky Arnold and Steve G. Sutton

Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL

Duo Pei and Miklos A. Vasarhelyi

The cost stickiness of information technology material weaknesses: An intertemporal comparison between it-related and other material weaknesses

Patricia Navarro, Sean W.G. Robb, Steve G. Sutton and Martin M. Weisner

The effects of personality traits on digital transformation: Evidence from German tax consulting

Markus Diller, Martin Asen and Thomas Späth

Volume 36, issue C, 2020

A conceptual framework for valuing IT within a business system

Harri Töhönen, Marjo Kauppinen, Tomi Männistö and Timo Itälä

Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia

Eu Gene Siew, Khairina Rosli and Paul H.P. Yeow

Social media capital: Conceptualizing the nature, acquisition, and expenditure of social media-based organizational resources

Gregory D. Saxton and Chao Guo

Synthesizing enterprise data to strategically align performance: The intentionality of strategy surrogation

Jeff Reinking, Vicky Arnold and Steve G. Sutton

Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting

Dan-Richard Knudsen

Volume 35, issue C, 2019

Determinants and outcomes of IT governance in manufacturing SMEs: A strategic IT management perspective

Louis Raymond, François Bergeron, Anne-Marie Croteau and Sylvestre Uwizeyemungu

Applying robotic process automation (RPA) in auditing: A framework

Feiqi Huang and Miklos A. Vasarhelyi

The controlling profession in the digital age: Understanding the impact of digitisation on the controller's job roles, skills and competences

Thuy Duong Oesterreich, Frank Teuteberg, Frank Bensberg and Gandalf Buscher

Early evidence of digital labor in accounting: Innovation with Robotic Process Automation

Julia Kokina and Shay Blanchette

Volume 34, issue C, 2019

Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information systems pp. -

Aleksandre Asatiani, Uday Apte, Esko Penttinen, Mikko Rönkkö and Timo Saarinen

A conceptual foundation of design and implementation research in accounting information systems pp. -

David Kocsis

Anti-Money Laundering: Using data visualization to identify suspicious activity pp. -

Kishore Singh and Peter Best

Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK pp. -

Esra'a Alkhatib, Hannu Ojala and Jill Collis