International Journal of Accounting Information Systems

2008 - 2024

Current editor(s): S.V. Grabski

From Elsevier
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A research discipline with no boundaries: Reflections on 20years of defining AIS research pp. 289-296: Steve G. Sutton
Process-based view of agility: The value contribution of IT and the effects on process outcomes pp. 297-313: Robyn L. Raschke
On IT and business value in developing countries: A complementarities-based approach pp. 314-335: Acklesh Prasad and Jon Heales
Enterprise ontologies: Review and an activity theory approach pp. 336-352: Daniel O'Leary
The influence of firm specific context on realizing information technology business value in manufacturing industry pp. 353-362: Lee Yao, Chunhui Liu and Siew H. Chan

Factors associated with IT audits by the internal audit function pp. 140-151: Mohammad J. Abdolmohammadi and Scott R. Boss
Data mining journal entries for fraud detection: An exploratory study pp. 157-181: Roger S. Debreceny and Glen L. Gray
Analyzing late SEC filings for differential impacts of IS and accounting issues pp. 189-207: Jian Cao, Thomas Calderon, Akhilesh Chandra and Li Wang
A capabilities-based approach to obtaining a deeper understanding of information technology governance effectiveness: Evidence from IT steering committees pp. 214-232: Acklesh Prasad, Jon Heales and Peter Green
RETRACTED: Continuous monitoring and the status quo effect pp. 239-252: James E. Hunton, Elaine Mauldin and Patrick Wheeler
Assurance on XBRL instance document: A conceptual framework of assertions pp. 261-273: Rajendra P. Srivastava and Alexander Kogan

Speculation and e-commerce: The long and the short of IT pp. 79-104: Colin Ferguson, Frank Finn, Jason Hall and Matt Pinnuck
The impact of outsourcing on information technology spending pp. 105-119: Kevin W. Kobelsky and Michael A. Robinson
Labor processing labor pp. 120-133: Aida Sy and Tony Tinker

Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation pp. 1-16: Charles H. Cho and Robin W. Roberts
Internal fraud risk reduction: Results of a data mining case study pp. 17-41: Mieke Jans, Nadine Lybaert and Koen Vanhoof
Towards an integrated view of IT value measurement pp. 42-60: Michael J. Davern and Carla L. Wilkin
Learning new uses of technology while on an audit engagement: Contextualizing general models to advance pragmatic understanding pp. 61-77: Michelle Chandler Diaz and Tina Loraas

Investigating the effects of computer mediated interruptions: An analysis of task characteristics and interruption frequency on financial performance pp. 177-189: K. Asli Basoglu, Mark A. Fuller and John T. Sweeney
The effects of reward structure, media richness and gender on virtual teams pp. 190-213: Stephanie M. Bryant, Susan M. Albring and Uday Murthy
Information technology acceptance in the internal audit profession: Impact of technology features and complexity pp. 214-228: Hyo-Jeong Kim, Michael Mannino and Robert J. Nieschwietz
The rise and fall of WebTrust pp. 229-244: Emilio Boulianne and Charles H. Cho
Beyond brainstorming: The effectiveness of computer-mediated communication for convergence and negotiation tasks pp. 245-262: David S. Kerr and Uday S. Murthy
Technology acceptance: Not all organisations or workers may be the same pp. 263-272: Geoffrey Greenfield and Fiona Rohde

The turnover intentions of information systems auditors pp. 117-136: Agung D. Muliawan, Peter F. Green and David A. Robb
Continuous reporting benefits in the private debt capital market pp. 137-151: DeWayne L. Searcy, Terry J. Ward and Jon B. Woodroof
An experimental evaluation of the effects of internal and external e-Assurance on initial trust formation in B2C e-commerce pp. 152-170: Tammy Bahmanziari, Marcus D. Odom and Joseph C. Ugrin

An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment pp. 65-78: Theodore J. Mock, Lili Sun, Rajendra P. Srivastava and Miklos Vasarhelyi
The value impact of strategic intent on firms engaged in information systems outsourcing pp. 79-96: Mark Beasley, Marianne Bradford and Bruce Dehning
The effects of multimedia on cognitive aspects of decision-making pp. 97-116: Patrick Wheeler and Vairam Arunachalam

The use of Web sites as a disclosure platform for corporate performance pp. 1-24: Denis Cormier, Marie-Josée Ledoux and Michel Magnan
Managing impressions using distorted graphs of income and earnings per share: The role of memory pp. 25-45: Robin Pennington and Brad Tuttle
Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS) pp. 46-60: E. Bonsón, V. Cortijo and T. Escobar

Reflections on the future of AIS research pp. 201-201: Steve G. Sutton
Exploiting comparative advantage: A paradigm for value added research in accounting information systems pp. 202-215: Michael G. Alles, Alexander Kogan and Miklos A. Vasarhelyi
Research issues on the use of ERPS in interorganizational relationships pp. 216-226: Andreas I. Nicolaou
The “now” economy and the traditional accounting reporting model: Opportunities and challenges for AIS research pp. 227-239: Miklos A. Vasarhelyi and Michael G. Alles
Gartner's hype cycle and information system research issues pp. 240-252: Daniel O'Leary

Measuring the effects of business intelligence systems: The relationship between business process and organizational performance pp. 135-153: Mohamed Z. Elbashir, Philip A. Collier and Michael J. Davern
Information technology, contextual factors and the volatility of firm performance pp. 154-174: Kevin Kobelsky, Starling Hunter and Vernon J. Richardson
Management based critical success factors in the implementation of Enterprise Resource Planning systems pp. 175-200: Joseph Bradley

X-raying Segregation of Duties: Support to illuminate an enterprise's immunity to solo-fraud pp. 82-93: Philip Elsas
An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing pp. 104-121: Mary B. Curtis and Elizabeth A. Payne

Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance? pp. 1-20: Ronald F. Premuroso and Somnath Bhattacharya
Responding to expanding accountability regimes by re-presenting organizational context pp. 21-42: Jesse Dillard
Sustainability of ERPS performance outcomes: The role of post-implementation review quality pp. 43-60: A. Nicolaou and S. Bhattacharya
On the relationship between citations and appearances on “top 25” download lists in the International Journal of Accounting Information Systems pp. 61-75: Dan O'Leary