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2018, Volume 30, Issue C
- 1-18 Designing confidentiality-preserving Blockchain-based transaction processing systems
by Wang, Yunsen & Kogan, Alexander
- 19-39 PCAOB inspections: An analysis of entity-level and application-level control audit deficiencies
by Mascha, Maureen Francis & Lamboy-Ruiz, Melvin A. & Janvrin, Diane J.
- 40-55 SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors
by Li, He & No, Won Gyun & Wang, Tawei
- 56-68 Creating value in online communities through governance and stakeholder engagement
by Wilkin, Carla L. & Campbell, John & Moore, Stephen & Simpson, Jason
2018, Volume 29, Issue C
- 1-15 Organizational improvisation and the reduced usefulness of performance measurement BI functionalities
by Peters, Matt D. & Wieder, Bernhard & Sutton, Steve G.
- 16-36 The topical link model-integrating topic-centric information in XBRL-formatted reports
by Chou, Chi-Chun & Hwang, Nen-Chen Richard & Wang, Tawei & Debreceny, Roger
- 37-58 Business intelligence & analytics in management accounting research: Status and future focus
by Rikhardsson, Pall & Yigitbasioglu, Ogan
- 59-75 The impact of client information technology capability on audit pricing
by Hoffman, Benjamin W. & Sellers, R. Drew & Skomra, Justyna
2017, Volume 27, Issue C
2017, Volume 26, Issue C
- 1-19 Using a robust performance measurement system to illuminate intellectual capital
by Asiaei, Kaveh & Jusoh, Ruzita
- 20-31 Breakdowns in internal controls in bank trading information systems: The case of the fraud at Société Générale
by Baker, C. Richard & Cohanier, Bruno & Leo, Nancy J.
- 32-45 Enhancement of fraud detection for narratives in annual reports
by Chen, Yuh-Jen & Wu, Chun-Han & Chen, Yuh-Min & Li, Hsin-Ying & Chen, Huei-Kuen
- 46-67 The combined effects of user schemas and degree of cognitive fit on data retrieval performance
by Dunn, Cheryl L. & Gerard, Gregory J. & Grabski, Severin V.
2017, Volume 25, Issue C
- 1-17 Detecting corporate tax evasion using a hybrid intelligent system: A case study of Iran
by Rahimikia, Eghbal & Mohammadi, Shapour & Rahmani, Teymur & Ghazanfari, Mehdi
- 18-28 Riding the waves of technology through the decades: The relation between industry-level information technology intensity and the cost of equity capital
by Dow, Kevin E. & Watson, Marcia Weidenmier & Shea, Vincent J.
- 29-44 Impact of business analytics and enterprise systems on managerial accounting
by Appelbaum, Deniz & Kogan, Alexander & Vasarhelyi, Miklos & Yan, Zhaokai
- 45-56 Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study
by Abdolmohammadi, Mohammad J. & DeSimone, Steven M. & Hsieh, Tien-Shih & Wang, Zhihong
- 57-80 Financial process mining - Accounting data structure dependent control flow inference
by Werner, Michael
2017, Volume 24, Issue C
2016, Volume 23, Issue C
- 1-13 SMEs' tax compliance costs and IT adoption: the case of a value-added tax
by Azmi, Anna & Sapiei, Noor Sharoja & Mustapha, Mohd Zulkhairi & Abdullah, Mazni
- 14-27 Dialogic framing of accounting information systems in social and environmental accounting domains: Lessons from, and for, microfinance
by Dillard, Jesse & Yuthas, Kristi & Baudot, Lisa
- 28-44 How measurement framing and accounting information system evaluation mode influence environmental performance judgments
by Alewine, Hank C. & Allport, Christopher D. & Shen, Wei-Cheng Milton
2016, Volume 22, Issue C
- 6-25 Exploring differences between smaller and large organizations' corporate governance of information technology
by Wilkin, Carla L. & Couchman, Paul K. & Sohal, Amrik & Zutshi, Ambika
- 26-43 Do material weaknesses in information technology-related internal controls affect firms' 8-K filing timeliness and compliance?
by Holder, Anthony & Karim, Khondkar & Lin, Karen (Jingrong) & Pinsker, Robert
- 44-59 Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors
by Alles, Michael & Gray, Glen L.
- 60-73 “The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting
by Sutton, Steve G. & Holt, Matthew & Arnold, Vicky
2016, Volume 21, Issue C
- 1-17 Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage
by Peters, Matt D. & Wieder, Bernhard & Sutton, Steve G. & Wakefield, James
- 18-31 Outlier detection in healthcare fraud: A case study in the Medicaid dental domain
by van Capelleveen, Guido & Poel, Mannes & Mueller, Roland M. & Thornton, Dallas & van Hillegersberg, Jos
- 32-46 Integrating XBRL data with textual information in Chinese: A semantic web approach
by Chou, Chi-Chun & Chang, C. Janie & Peng, Jacob
- 47-62 How much is enough? An investigation of nonprofessional investors information search and stopping rule use
by Pennington, Robin R. & Kelton, Andrea Seaton
- 63-83 Communication and control in outsourced IS development projects: Mapping to COBIT domains
by Gantman, Sonia & Fedorowicz, Jane
2016, Volume 20, Issue C
- 1-15 The effect of auditor IT expertise on internal controls
by Haislip, Jacob Z. & Peters, Gary F. & Richardson, Vernon J.
- 16-25 A further interpretation of the relational agency of information systems: A research note
by Mahama, Habib & Elbashir, Mohamed Z. & Sutton, Steve G. & Arnold, Vicky
- 26-37 An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses
by Rikhardsson, Pall & Dull, Richard
- 38-64 Estimation of deficiency risk and prioritization of information security controls: A data-centric approach
by Rahimian, Firoozeh & Bajaj, Akhilesh & Bradley, Wray
2015, Volume 19, Issue C
- 1-16 Leveraging integrated information systems to enhance strategic flexibility and performance: The enabling role of enterprise risk management
by Arnold, Vicky & Benford, Tanya & Canada, Joseph & Sutton, Steve G.
- 17-28 Improving IT assessment with IT artifact affordance perception priming
by Marshall, Byron & Curry, Michael & Kawalek, Peter
- 29-44 Effects of the SEC's XBRL mandate on financial reporting comparability
by Dhole, Sandip & Lobo, Gerald J. & Mishra, Sagarika & Pal, Ananda M.
- 45-58 Governing cloud computing services: Reconsideration of IT governance structures
by Prasad, Acklesh & Green, Peter
- 59-67 A note on an architecture for integrating cloud computing and enterprise systems using REA
by Geerts, Guido L. & O'Leary, Daniel E.
2015, Volume 18, Issue C
2015, Volume 17, Issue C
- 1-15 External reputational penalties for CEOs and CFOs following information technology material weaknesses
by Haislip, Jacob Z. & Masli, Adi & Richardson, Vernon J. & Watson, Marcia Weidenmier
- 16-36 The effects of decision aid structural restrictiveness on cognitive load, perceived usefulness, and reuse intentions
by Mălăescu, Irina & Sutton, Steve G.
- 37-64 The use of technology-structured management controls: changes in senior management’s decision-making behaviours
by Liew, Angela
- 65-83 Outsourcing accounting information systems: Evidence from closed-end mutual fund families
by Cullinan, Charles P. & Zheng, Xiaochuan
2015, Volume 16, Issue C
2014, Volume 15, Issue 4
- 304-322 A conceptual model for segregation of duties: Integrating theory and practice for manual and IT-supported processes
by W. Kobelsky, Kevin
- 323-334 An approach to correctness of security and operational business policies
by Karimi, V.R. & Cowan, D.D. & Alencar, P.S.C.
- 335-356 On governance structures for the cloud computing services and assessing their effectiveness
by Prasad, Acklesh & Green, Peter & Heales, Jon
- 357-380 A taxonomy to guide research on the application of data mining to fraud detection in financial statement audits
by Gray, Glen L. & Debreceny, Roger S.
- 381-399 The financial close process: Implications for future research
by Janvrin, Diane & Mascha, Maureen Francis
- 400-422 Issues with the communication and integrity of audit reports when financial reporting shifts to an information-centric paradigm
by Cohen, Eric E. & Debreceny, Roger & Farewell, Stephanie & Roohani, Saeed
- 423-451 The expert systems life cycle in AIS research: What does it mean for future AIS research?
by Gray, Glen L. & Chiu, Victoria & Liu, Qi & Li, Pei
2014, Volume 15, Issue 3
- 193-223 Quality evaluation framework (QEF): Modeling and evaluating quality of business processes
by Heidari, Farideh & Loucopoulos, Pericles
- 224-245 ControlML: A domain-specific modeling language in support of assessing internal controls and the internal control system
by Heise, David & Strecker, Stefan & Frank, Ulrich
- 246-274 Living IT infrastructures — An ontology-based approach to aligning IT infrastructure capacity and business needs
by vom Brocke, Jan & Braccini, Alessio Maria & Sonnenberg, Christian & Spagnoletti, Paolo
- 275-297 Ontology-based standards development: Application of OntoStanD to ebXML business process specification schema
by Heravi, Bahareh Rahmanzadeh & Lycett, Mark & de Cesare, Sergio
2014, Volume 15, Issue 2
- 83-101 A dialogical framing of AIS–SEA design
by Blackburn, Nivea & Brown, Judy & Dillard, Jesse & Hooper, Val
- 102-121 Nonprofessional investors' perceptions of the incremental value of continuous auditing and continuous controls monitoring: An experimental investigation
by Farkas, Maia & Murthy, Uday S.
- 122-148 Automatic classification of accounting literature
by Chakraborty, Vasundhara & Chiu, Victoria & Vasarhelyi, Miklos
- 149-165 Centralized end-to-end identity and access management and ERP systems: A multi-case analysis using the Technology Organization Environment framework
by Bradford, Marianne & Earp, Julia B. & Grabski, Severin
- 166-184 Examine ERP post-implementation stages of use and value: Empirical evidence from Portuguese SMEs
by Ruivo, Pedro & Oliveira, Tiago & Neto, Miguel
2014, Volume 15, Issue 1
- 1-25 Enablers of top management team support for integrated management control systems innovations
by Lee, Jessica & Elbashir, Mohamed Z. & Mahama, Habib & Sutton, Steve G.
- 26-46 IT infusion within the audit process: Spreadsheet use in small audit firms
by Pongpattrachai, Dichapong & Cragg, Paul & Fisher, Richard
- 47-65 The impact of information technology on performance in the not-for-profit sector
by Kobelsky, Kevin & Larosiliere, Gregory & Plummer, Elizabeth
- 66-81 The impact of adopting IT governance on financial performance: An empirical analysis among Brazilian firms
by Lunardi, Guilherme Lerch & Becker, João Luiz & Maçada, Antonio Carlos Gastaud & Dolci, Pietro Cunha
2013, Volume 14, Issue 4
- 256-274 Sample size requirements in structural equation models under standard conditions
by Nicolaou, Andreas I. & Masoner, Michael M.
- 278-296 ERP in action — Challenges and benefits for management control in SME context
by Teittinen, Henri & Pellinen, Jukka & Järvenpää, Marko
- 297-320 Extent of managerial IT use, learning routines, and firm performance: A structural equation modeling of their relationship
by Maiga, Adam S. & Nilsson, Anders & Jacobs, Fred A.
- 321-348 On the convergence of management accounting and financial accounting – the role of information technology in accounting change
by Taipaleenmäki, Jani & Ikäheimo, Seppo
2013, Volume 14, Issue 3
- 165-192 Internal information technology audit process quality: Theory development using structured group processes
by Havelka, Douglas & Merhout, Jeffrey W.
- 193-208 Exploring the use of the Delphi method in accounting information systems research
by Worrell, James L. & Di Gangi, Paul M. & Bush, Ashley A.
- 209-234 Accounting benefits and satisfaction in an ERP environment
by Kanellou, Alexandra & Spathis, Charalambos
- 235-253 Toward a model of effective monitoring of IT application development and maintenance suppliers in multisourced environments
by Herz, Thomas Ph. & Hamel, Florian & Uebernickel, Falk & Brenner, Walter
2013, Volume 14, Issue 2
- 81-88 Focus group methods: Using interactive and nominal groups to explore emerging technology-driven phenomena in accounting and information systems
by Sutton, Steve G. & Arnold, Vicky
- 89-103 Internal corporate prediction markets: “From each according to his bet”
by O'Leary, Daniel E.
- 104-112 Collaborative design research: Lessons from continuous auditing
by Alles, Michael G. & Kogan, Alexander & Vasarhelyi, Miklos A.
- 113-119 Critical dialogics, agonistic pluralism, and accounting information systems
by Dillard, Jesse & Yuthas, Kristi
- 120-126 Using signature matrix to analyze conflicting frames during the IS implementation process
by Azad, Bijan & Faraj, Samer
- 127-137 Social network analysis in accounting information systems research
by Worrell, James & Wasko, Molly & Johnston, Allen
- 138-163 A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification
by Boritz, J. Efrim & Hayes, Louise & Lim, Jee-Hae
2013, Volume 14, Issue 1
- 1-20 The case for process mining in auditing: Sources of value added and areas of application
by Jans, Mieke & Alles, Michael & Vasarhelyi, Miklos
- 21-38 How AIS can progress along with ontology research in IS
by Guan, Jian & Levitan, Alan S. & Kuhn, John R.
- 39-57 Incentive effects of enterprise systems on the magnitude and detectability of reporting manipulations
by Stratopoulos, Theophanis C. & Vance, Tom W. & Zou, Xiorong
- 58-76 Testing the feasibility of small multiples of sparklines to display semimonthly income statement data
by Parsons, Linda M. & Tinkelman, Daniel
2012, Volume 13, Issue 4
- 316-333 Framing, decision-aid systems, and culture: Exploring influences on fraud investigations
by Huerta, Esperanza & Glandon, TerryAnn & Petrides, Yanira
- 334-356 Why computer-mediated communication improves the effectiveness of fraud brainstorming
by Smith, Antoinette L. & Murthy, Uday S. & Engle, Terry J.
- 357-381 An internal control perspective on the market value consequences of IT operational risk events
by Benaroch, Michel & Chernobai, Anna & Goldstein, James
- 382-402 Disclosure of outsourcing in the annual report: Causes and market returns effects
by Premuroso, Ronald F. & Skantz, Terrance R. & Bhattacharya, Somnath
2012, Volume 13, Issue 3
- 199-220 On IT governance structures and their effectiveness in collaborative organizational structures
by Prasad, Acklesh & Green, Peter & Heales, Jon
- 228-243 The relationship between internal audit and information security: An exploratory investigation
by Steinbart, Paul John & Raschke, Robyn L. & Gal, Graham & Dilla, William N.
- 248-262 The antecedents of the use of continuous auditing in the internal auditing context
by Gonzalez, George C. & Sharma, Pratyush N. & Galletta, Dennis F.
- 267-281 The acceptance and adoption of continuous auditing by internal auditors: A micro analysis
by Vasarhelyi, Miklos A. & Alles, Michael & Kuenkaikaew, Siripan & Littley, James
- 287-310 Model-based auditing using REA
by Weigand, Hans & Elsas, Philip
2012, Volume 13, Issue 2
- 91-108 Will XBRL improve corporate governance?
by Alles, Michael & Piechocki, Maciej
- 109-140 The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model
by Henderson, Dave & Sheetz, Steven D. & Trinkle, Brad S.
- 141-162 XBRL and open data for global financial ecosystems: A linked data approach
by O'Riain, Seán & Curry, Edward & Harth, Andreas
- 163-180 IFRS Taxonomy and financial reporting practices: The case of Italian listed companies
by Valentinetti, Diego & Rea, Michele A.
2012, Volume 13, Issue 1
- 2-20 The impact of tagging qualitative financial information on investor decision making: Implications for XBRL
by Arnold, Vicky & Bedard, Jean C. & Phillips, Jillian R. & Sutton, Steve G.
- 21-40 Role of IT executives in the firm's ability to achieve competitive advantage through IT capability
by Lim, Jee-Hae & Stratopoulos, Theophanis C. & Wirjanto, Tony S.
- 41-59 A review of dashboards in performance management: Implications for design and research
by Yigitbasioglu, Ogan M. & Velcu, Oana
- 60-79 An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners
by Stoel, Dale & Havelka, Douglas & Merhout, Jeffrey W.
2011, Volume 12, Issue 4
- 243-258 Do section 404 disclosures affect investors' perceptions of information systems reliability and stock price predictions?
by Arnold, Vicky & Bedard, Jean C. & Phillips, Jillian R. & Sutton, Steve G.
- 259-279 The judgmental effects of strategy maps in balanced scorecard performance evaluations
by Banker, Rajiv D. & Chang, Hsihui & Pizzini, Mina
- 280-304 IT internal control weaknesses and firm performance: An organizational liability lens
by Stoel, M. Dale & Muhanna, Waleed A.
- 305-328 On the use of partial least squares path modeling in accounting research
by Lee, Lorraine & Petter, Stacie & Fayard, Dutch & Robinson, Shani
2011, Volume 12, Issue 3
- 171-188 The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance
by Arnold, Vicky & Benford, Tanya & Canada, Joseph & Sutton, Steve G.
- 189-205 Returns to IT excellence: Evidence from financial performance around information technology excellence awards
by Masli, Adi & Richardson, Vernon J. & Sanchez, Juan Manuel & Smith, Rodney E.
- 206-224 Decision aid reliance: Modeling the effects of decision aid reliability and pressures to perform on reliance behavior
by Gomaa, Mohamed I. & Hunton, James E. & Vaassen, Eddy H.J. & Carree, Martin A.
- 225-242 Team discourse explains media richness and anonymity effects in audit fraud cue brainstorming
by Cockrell, Cam & Stone, Dan N.
2011, Volume 12, Issue 2
- 84-89 Good science, bad science: Preventing paradigm paralysis and method-bias malaise
by McKnight, D. Harrison
- 90-98 Capturing affect via the experience sampling method: Prospects for accounting information systems researchers
by Baxter, Ryan J. & Hunton, James E.
- 99-115 Event study methodologies in information systems research
by Konchitchki, Yaniv & O'Leary, Daniel E.
- 116-125 Using narrative networks to study enterprise systems and organizational change
by Yeow, Adrian & Faraj, Samer
- 126-135 An introduction to evidential reasoning for decision making under uncertainty: Bayesian and belief function perspectives
by Srivastava, Rajendra P.
- 136-141 A meta-analysis of information system success: A reconsideration of its dimensionality
by Masoner, Michael M. & Lang, Sandra S. & Melcher, Arlyn J.
- 142-151 A design science research methodology and its application to accounting information systems research
by Geerts, Guido L.
- 152-160 Innovation and practice of continuous auditing
by Chan, David Y. & Vasarhelyi, Miklos A.
- 161-167 Experimental methods in decision aid research
by Wheeler, Patrick & Murthy, Uday
2011, Volume 12, Issue 1
2010, Volume 11, Issue 4
2010, Volume 11, Issue 3
- 140-151 Factors associated with IT audits by the internal audit function
by Abdolmohammadi, Mohammad J. & Boss, Scott R.
- 157-181 Data mining journal entries for fraud detection: An exploratory study
by Debreceny, Roger S. & Gray, Glen L.
- 189-207 Analyzing late SEC filings for differential impacts of IS and accounting issues
by Cao, Jian & Calderon, Thomas & Chandra, Akhilesh & Wang, Li
- 214-232 A capabilities-based approach to obtaining a deeper understanding of information technology governance effectiveness: Evidence from IT steering committees
by Prasad, Acklesh & Heales, Jon & Green, Peter
- 239-252 RETRACTED: Continuous monitoring and the status quo effect
by Hunton, James E. & Mauldin, Elaine & Wheeler, Patrick
- 261-273 Assurance on XBRL instance document: A conceptual framework of assertions
by Srivastava, Rajendra P. & Kogan, Alexander
2010, Volume 11, Issue 2
2010, Volume 11, Issue 1
2009, Volume 10, Issue 4
- 177-189 Investigating the effects of computer mediated interruptions: An analysis of task characteristics and interruption frequency on financial performance
by Basoglu, K. Asli & Fuller, Mark A. & Sweeney, John T.
- 190-213 The effects of reward structure, media richness and gender on virtual teams
by Bryant, Stephanie M. & Albring, Susan M. & Murthy, Uday
- 214-228 Information technology acceptance in the internal audit profession: Impact of technology features and complexity
by Kim, Hyo-Jeong & Mannino, Michael & Nieschwietz, Robert J.
- 229-244 The rise and fall of WebTrust
by Boulianne, Emilio & Cho, Charles H.
- 245-262 Beyond brainstorming: The effectiveness of computer-mediated communication for convergence and negotiation tasks
by Kerr, David S. & Murthy, Uday S.
- 263-272 Technology acceptance: Not all organisations or workers may be the same
by Greenfield, Geoffrey & Rohde, Fiona
2009, Volume 10, Issue 3
2009, Volume 10, Issue 2
2009, Volume 10, Issue 1
2008, Volume 9, Issue 4
2008, Volume 9, Issue 3
2008, Volume 9, Issue 2
2008, Volume 9, Issue 1