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 24, issue C, 2017

External auditors' evaluation of the internal audit function: An empirical investigation pp. 1-14

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

Micheal Axelsen, Peter Green and Gail Ridley

Data mining applications in accounting: A review of the literature and organizing framework pp. 32-58

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

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

Jesse Dillard, Kristi Yuthas and Lisa Baudot

How measurement framing and accounting information system evaluation mode influence environmental performance judgments pp. 28-44

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

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

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

Michael Alles and Glen L. Gray

“The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting pp. 60-73

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

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

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

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

Robin R. Pennington and Andrea Seaton Kelton

Communication and control in outsourced IS development projects: Mapping to COBIT domains pp. 63-83

Sonia Gantman and Jane Fedorowicz

Volume 20, issue C, 2016

The effect of auditor IT expertise on internal controls pp. 1-15

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

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

Pall Rikhardsson and Richard Dull

Estimation of deficiency risk and prioritization of information security controls: A data-centric approach pp. 38-64

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

Vicky Arnold, Tanya Benford, Joseph Canada and Steve G. Sutton

Improving IT assessment with IT artifact affordance perception priming pp. 17-28

Byron Marshall, Michael Curry and Peter Kawalek

Effects of the SEC's XBRL mandate on financial reporting comparability pp. 29-44

Sandip Dhole, Gerald J. Lobo, Sagarika Mishra and Ananda M. Pal

Governing cloud computing services: Reconsideration of IT governance structures pp. 45-58

Acklesh Prasad and Peter Green

A note on an architecture for integrating cloud computing and enterprise systems using REA pp. 59-67

Guido L. Geerts and Daniel O'Leary

Volume 18, issue C, 2015

Information technology investment governance: What is it and does it matter? pp. 1-25

Syaiful Ali, Peter Green and Alastair Robb

An information security control assessment methodology for organizations' financial information pp. 26-45

Angel R. Otero

External auditors' perceptions of cloud computing adoption in Australia pp. 46-62

Ogan M. Yigitbasioglu

Volume 17, issue C, 2015

External reputational penalties for CEOs and CFOs following information technology material weaknesses pp. 1-15

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

Irina Mălăescu and Steve G. Sutton

The use of technology-structured management controls: changes in senior management’s decision-making behaviours pp. 37-64

Angela Liew

Outsourcing accounting information systems: Evidence from closed-end mutual fund families pp. 65-83

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

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

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

Alexey Nikitkov and Darlene Bay

R&D productivity following first-time CIO appointments pp. 55-72

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

Kevin W. Kobelsky

An approach to correctness of security and operational business policies pp. 323-334

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

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

Glen L. Gray and Roger S. Debreceny

The financial close process: Implications for future research pp. 381-399

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

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

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

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

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

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

Bahareh Rahmanzadeh Heravi, Mark Lycett and Sergio de Cesare

Volume 15, issue 2, 2014

A dialogical framing of AIS–SEA design pp. 83-101

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

Maia Farkas and Uday S. Murthy

Automatic classification of accounting literature pp. 122-148

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

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

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

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

Dichapong Pongpattrachai, Paul Cragg and Richard Fisher

The impact of information technology on performance in the not-for-profit sector pp. 47-65

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

Guilherme Lerch Lunardi, João Luiz Becker, Antonio Carlos Gastaud Maçada and Pietro Cunha Dolci