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 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

Volume 13, issue 4, 2012

Framing, decision-aid systems, and culture: Exploring influences on fraud investigations pp. 316-333

Esperanza Huerta, TerryAnn Glandon and Yanira Petrides

Why computer-mediated communication improves the effectiveness of fraud brainstorming pp. 334-356

Antoinette L. Smith, Uday S. Murthy and Terry J. Engle

An internal control perspective on the market value consequences of IT operational risk events pp. 357-381

Michel Benaroch, Anna Chernobai and James Goldstein

Disclosure of outsourcing in the annual report: Causes and market returns effects pp. 382-402

Ronald F. Premuroso, Terrance R. Skantz and Somnath Bhattacharya

Volume 13, issue 3, 2012

On IT governance structures and their effectiveness in collaborative organizational structures pp. 199-220

Acklesh Prasad, Peter Green and Jon Heales

The relationship between internal audit and information security: An exploratory investigation pp. 228-243

Paul John Steinbart, Robyn L. Raschke, Graham Gal and William N. Dilla

The antecedents of the use of continuous auditing in the internal auditing context pp. 248-262

George C. Gonzalez, Pratyush N. Sharma and Dennis F. Galletta

The acceptance and adoption of continuous auditing by internal auditors: A micro analysis pp. 267-281

Miklos A. Vasarhelyi, Michael Alles, Siripan Kuenkaikaew and James Littley

Model-based auditing using REA pp. 287-310

Hans Weigand and Philip Elsas

Volume 13, issue 2, 2012

Will XBRL improve corporate governance? pp. 91-108

Michael Alles and Maciej Piechocki

The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model pp. 109-140

Dave Henderson, Steven D. Sheetz and Brad S. Trinkle

XBRL and open data for global financial ecosystems: A linked data approach pp. 141-162

Seán O'Riain, Edward Curry and Andreas Harth

IFRS Taxonomy and financial reporting practices: The case of Italian listed companies pp. 163-180

Diego Valentinetti and Michele A. Rea

Volume 13, issue 1, 2012

The impact of tagging qualitative financial information on investor decision making: Implications for XBRL pp. 2-20

Vicky Arnold, Jean C. Bedard, Jillian R. Phillips and Steve G. Sutton

Role of IT executives in the firm's ability to achieve competitive advantage through IT capability pp. 21-40

Jee-Hae Lim, Theophanis C. Stratopoulos and Tony S. Wirjanto

A review of dashboards in performance management: Implications for design and research pp. 41-59

Ogan M. Yigitbasioglu and Oana Velcu

An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners pp. 60-79

Dale Stoel, Douglas Havelka and Jeffrey W. Merhout

Volume 12, issue 4, 2011

Do section 404 disclosures affect investors' perceptions of information systems reliability and stock price predictions? pp. 243-258

Vicky Arnold, Jean C. Bedard, Jillian R. Phillips and Steve G. Sutton

The judgmental effects of strategy maps in balanced scorecard performance evaluations pp. 259-279

Rajiv D. Banker, Hsihui Chang and Mina Pizzini

IT internal control weaknesses and firm performance: An organizational liability lens pp. 280-304

M. Dale Stoel and Waleed A. Muhanna

On the use of partial least squares path modeling in accounting research pp. 305-328

Lorraine Lee, Stacie Petter, Dutch Fayard and Shani Robinson

Volume 12, issue 3, 2011

The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance pp. 171-188

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

Returns to IT excellence: Evidence from financial performance around information technology excellence awards pp. 189-205

Adi Masli, Vernon J. Richardson, Juan Manuel Sanchez and Rodney E. Smith

Decision aid reliance: Modeling the effects of decision aid reliability and pressures to perform on reliance behavior pp. 206-224

Mohamed I. Gomaa, James E. Hunton, Eddy H.J. Vaassen and Martin Carree

Team discourse explains media richness and anonymity effects in audit fraud cue brainstorming pp. 225-242

Cam Cockrell and Dan N. Stone

Volume 12, issue 2, 2011

Good science, bad science: Preventing paradigm paralysis and method-bias malaise pp. 84-89

D. Harrison McKnight

Capturing affect via the experience sampling method: Prospects for accounting information systems researchers pp. 90-98

Ryan J. Baxter and James E. Hunton

Event study methodologies in information systems research pp. 99-115

Yaniv Konchitchki and Daniel O'Leary

Using narrative networks to study enterprise systems and organizational change pp. 116-125

Adrian Yeow and Samer Faraj

An introduction to evidential reasoning for decision making under uncertainty: Bayesian and belief function perspectives pp. 126-135

Rajendra P. Srivastava

A meta-analysis of information system success: A reconsideration of its dimensionality pp. 136-141

Michael M. Masoner, Sandra S. Lang and Arlyn J. Melcher

A design science research methodology and its application to accounting information systems research pp. 142-151

Guido L. Geerts

Innovation and practice of continuous auditing pp. 152-160

David Y. Chan and Miklos A. Vasarhelyi

Experimental methods in decision aid research pp. 161-167

Patrick Wheeler and Uday Murthy

Volume 12, issue 1, 2011

Extending AIS research to management accounting and control issues: A research note pp. 3-19

Markus Granlund

Impact of enterprise resource planning systems on management control systems and firm performance pp. 20-39

Juha-Pekka Kallunki, Erkki K. Laitinen and Hanna Silvola

The effects of decision aid structural restrictiveness on decision-making outcomes pp. 40-56

Poh-Sun Seow

Does long term performance improve following the appointment of a CIO? pp. 57-78

Ashraf Khallaf and Terrance Skantz