International Journal of Accounting Information Systems

2008 - 2025

Current editor(s): S.V. Grabski

From Elsevier
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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

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