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 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

Volume 33, issue C, 2019

Examining the effect of deception detection decision aids on investors' perceptions of disclosure credibility and willingness to invest pp. 1-15

Anis Triki

Enhancing and enabling management control systems through information technology: The essential roles of internal transparency and global transparency pp. 16-31

Angela Liew

Is board IT governance a silver bullet? A capability complementarity and shaping view pp. 32-46

Ofir Turel, Peng Liu and Chris Bart

Establishing the representational faithfulness of financial accounting information using multiparty security, network analysis and a blockchain pp. 47-58

John McCallig, Alastair Robb and Fiona Rohde

Volume 32, issue C, 2019

Fraud detection for financial statements of business groups pp. 1-23

Yuh-Jen Chen, Wan-Ching Liou, Yuh-Min Chen and Jyun-Han Wu

A bibliometric analysis of accounting information systems journals and their emerging technologies contributions pp. 24-43

Victoria Chiu, Qi Liu, Brigitte Muehlmann and Amelia Annette Baldwin

How active learning and process mining can act as Continuous Auditing catalyst pp. 44-58

Mieke Jans and Marzie Hosseinpour

Does CIO risk appetite matter? Evidence from information security breach incidents pp. 59-75

Feng, Cecilia (Qian) and Tawei Wang

Volume 31, issue C, 2018

Reducing false positives in fraud detection: Combining the red flag approach with process mining pp. 1-16

Galina Baader and Helmut Krcmar

Digital transformation of business-to-government reporting: An institutional work perspective pp. 17-36

Indrit Troshani, Marijn Janssen, Andy Lymer and Lee D. Parker

Determinants and consequences of chief information officer equity incentives pp. 37-57

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

Michael Alles

Benford's law and the limits of digit analysis pp. 75-82

Elena Druica, Bogdan Oancea and Călin Vâlsan

Application of latent semantic analysis in AIS academic research pp. 83-96

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

Yunsen Wang and Alexander Kogan

PCAOB inspections: An analysis of entity-level and application-level control audit deficiencies pp. 19-39

Maureen Francis Mascha, Melvin A. Lamboy-Ruiz and Diane J. Janvrin

SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors pp. 40-55

He Li, Won Gyun No and Tawei Wang

Creating value in online communities through governance and stakeholder engagement pp. 56-68

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

Matt D. Peters, Bernhard Wieder and Steve G. Sutton

The topical link model-integrating topic-centric information in XBRL-formatted reports pp. 16-36

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

Pall Rikhardsson and Ogan Yigitbasioglu

The impact of client information technology capability on audit pricing pp. 59-75

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

Amri Mohamad, Yuserrie Zainuddin, Nafis Alam and Graham Kendall

The effect of Customer Relationship Management systems on firm performance pp. 16-29

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

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

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

C. Richard Baker, Bruno Cohanier and Nancy J. Leo

Enhancement of fraud detection for narratives in annual reports pp. 32-45

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

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

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

Kevin E. Dow, Marcia Weidenmier Watson and Vincent J. Shea

Impact of business analytics and enterprise systems on managerial accounting pp. 29-44

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

Mohammad J. Abdolmohammadi, Steven DeSimone, Tien-Shih Hsieh and Zhihong Wang

Financial process mining - Accounting data structure dependent control flow inference pp. 57-80

Michael Werner