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 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

Volume 14, issue 4, 2013

Sample size requirements in structural equation models under standard conditions pp. 256-274

Andreas I. Nicolaou and Michael M. Masoner

ERP in action — Challenges and benefits for management control in SME context pp. 278-296

Henri Teittinen, Jukka Pellinen and Marko Järvenpää

Extent of managerial IT use, learning routines, and firm performance: A structural equation modeling of their relationship pp. 297-320

Adam S. Maiga, Anders Nilsson and Fred A. Jacobs

On the convergence of management accounting and financial accounting – the role of information technology in accounting change pp. 321-348

Jani Taipaleenmäki and Seppo Ikäheimo

Volume 14, issue 3, 2013

Internal information technology audit process quality: Theory development using structured group processes pp. 165-192

Douglas Havelka and Jeffrey W. Merhout

Exploring the use of the Delphi method in accounting information systems research pp. 193-208

James L. Worrell, Paul M. Di Gangi and Ashley A. Bush

Accounting benefits and satisfaction in an ERP environment pp. 209-234

Alexandra Kanellou and Charalambos Spathis

Toward a model of effective monitoring of IT application development and maintenance suppliers in multisourced environments pp. 235-253

Thomas Ph. Herz, Florian Hamel, Falk Uebernickel and Walter Brenner

Volume 14, issue 2, 2013

Focus group methods: Using interactive and nominal groups to explore emerging technology-driven phenomena in accounting and information systems pp. 81-88

Steve G. Sutton and Vicky Arnold

Internal corporate prediction markets: “From each according to his bet” pp. 89-103

Daniel O'Leary

Collaborative design research: Lessons from continuous auditing pp. 104-112

Michael G. Alles, Alexander Kogan and Miklos A. Vasarhelyi

Critical dialogics, agonistic pluralism, and accounting information systems pp. 113-119

Jesse Dillard and Kristi Yuthas

Using signature matrix to analyze conflicting frames during the IS implementation process pp. 120-126

Bijan Azad and Samer Faraj

Social network analysis in accounting information systems research pp. 127-137

James Worrell, Molly Wasko and Allen Johnston

A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification pp. 138-163

J. Efrim Boritz, Louise Hayes and Jee-Hae Lim

Volume 14, issue 1, 2013

The case for process mining in auditing: Sources of value added and areas of application pp. 1-20

Mieke Jans, Michael Alles and Miklos Vasarhelyi

How AIS can progress along with ontology research in IS pp. 21-38

Jian Guan, Alan S. Levitan and John R. Kuhn

Incentive effects of enterprise systems on the magnitude and detectability of reporting manipulations pp. 39-57

Theophanis C. Stratopoulos, Tom W. Vance and Xiorong Zou

Testing the feasibility of small multiples of sparklines to display semimonthly income statement data pp. 58-76

Linda M. Parsons and Daniel Tinkelman