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 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

Volume 11, issue 4, 2010

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

Volume 11, issue 3, 2010

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

Volume 11, issue 2, 2010

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

Volume 11, issue 1, 2010

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