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Content
2024, Volume 54, Issue C
- S1467089524000241 How graphical vividness and interactivity in non-financial presentations influence nonprofessional investors
by James Zhang, Yibo & Murthy, Uday
- S1467089524000253 Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers
by Monteiro, Albertina Paula & Vale, Joana & Leite, Eduardo & Lis, Marcin
- S1467089524000265 Using data-driven methods to detect financial statement fraud in the real scenario
by Zhou, Ying & Xiao, Zhi & Gao, Ruize & Wang, Chang
- S1467089524000277 Board roles required for IT governance to become an integral component of corporate governance
by Caluwe, Laura & Wilkin, Carla L. & De Haes, Steven & Huygh, Tim
- S1467089524000289 Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains?
by Song, Ju Myung & Wang, Tawei & Yen, Ju-Chun & Chen, Yu-Hung
- S1467089524000290 The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions
by (Annabella) Huang, Jiehui & Murthy, Uday
- S1467089524000307 The marketing on Big 4 websites of Big Data Analytics in the external audit: Evidence and consequences
by Alles, Michael & Gray, Glen L.
- S1467089524000319 Artificial intelligence co-piloted auditing
by Gu, Hanchi & Schreyer, Marco & Moffitt, Kevin & Vasarhelyi, Miklos
- S1467089524000320 Empirical analysis of liquidity thresholds for crypto assets
by Hsieh, Sheng-Feng & Brennan, Gerard & Sannella, Alexander J.
- S1467089524000332 Fair value estimates for illiquid cryptocurrency
by Zhang, Guangyue & Sannella, Alexander & Brennan, Gerard & Talha Afzal, Muhammad
- S1467089524000344 Government ESG reporting in smart cities
by Gu, Yu & Katz, Steven & Wang, Xinxin & Vasarhelyi, Miklos & Dai, Jun
2024, Volume 53, Issue C
- S1467089524000095 Emerging digital technologies and auditing firms: Opportunities and challenges
by Vitali, Sonia & Giuliani, Marco
- S1467089524000101 Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective
by Rezaee, Zabihollah & Zhou, Gaoguang & Bu, Luofan (Luther)
- S1467089524000113 Disentangling the effects of top management on management accounting systems utilization
by Pedroso, Elsa & Gomes, Carlos F.
- S1467089524000125 Information technology internal control material weaknesses in financial reporting: Categories, trends, associations, and industry effects
by Mojtahedi, Amir & Zhou, Lina
- S1467089524000137 The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital
by Ippolito, Adelaide & Sorrentino, Marco & Guardato, Luisa & Marcello, Raffaele & Paolone, Giuseppe
- S1467089524000149 Looking beyond the hype: The challenges of blockchain adoption in accounting
by Akter, Mohsina & Kummer, Tyge-F. & Yigitbasioglu, Ogan
- S1467089524000150 Accounting fraud detection using contextual language learning
by Bhattacharya, Indranil & Mickovic, Ana
- S1467089524000162 Development of a decision support system for client acceptance in independent audit process
by Cebi, Selcuk & Karakurt, Necip Fazıl & Kurtulus, Erkan & Tokgoz, Bunyamin
- S1467089524000174 Information security risk items and management practices for mobile payment using non-financial-institution service providers: An exploratory study
by Huang, Shaio-Yan & Wang, Tawei & Huang, Yu-Ting & Yeh, Tzu-Ning
2024, Volume 52, Issue C
- S1467089523000532 AIS research opportunities utilizing Machine Learning: From a Meta-Theory of accounting literature
by Booker, Adam & Chiu, Victoria & Groff, Nathan & Richardson, Vernon J.
- S1467089523000544 Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change
by Schiavi, Giovana Sordi & Behr, Ariel & Marcolin, Carla Bonato
- S1467089523000556 IT governance and IT controls: Analysis from an internal auditing perspective
by Wu, Tung-Hsien & Huang, Shaio Yan & Chiu, An-An & Yen, David C.
- S1467089523000568 Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?
by Downen, Tom & Kim, Sarah & Lee, Lorraine
- S1467089523000581 Enablers, barriers and strategies for adopting new technology in accounting
by Jackson, Denise & Allen, Christina
- S1467089523000593 Developing digital competencies of controllers: Evidence from the Netherlands
by Steens, Bert & Bots, Jan & Derks, Koen
- S146708952300057X Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality
by Habib Saragih, Arfah & Ali, Syaiful & Suwardi, Eko & Utomo, Hargo
2023, Volume 51, Issue C
- S1467089523000295 Valuing big data: An analysis of current regulations and proposal of frameworks
by Nani, Albi
- S1467089523000313 Sociomateriality, agential realism, and the metaphysics of accounting information systems: A response to Vosselman and De Loo
by Weber, Ron
- S1467089523000325 Relationship between top managers’ interest in accounting information and accounting practices in startups
by Kubota, Takaya & Okuda, Shin'ya
- S1467089523000337 Prototyping and implementing Robotic Process Automation in accounting firms: Benefits, challenges and opportunities to audit automation
by Perdana, Arif & Lee, W. Eric & Mui Kim, Chu
- S1467089523000349 A pathway model to five lines of accountability in cybersecurity governance
by Slapničar, Sergeja & Axelsen, Micheal & Bongiovanni, Ivano & Stockdale, David
- S1467089523000428 The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain
by Juma'h, Ahmad H. & Li, Yuan
2023, Volume 50, Issue C
- S1467089523000155 Reimagining design science and behavioral science AIS research through a business activity lens
by Kelton, Andrea Seaton & Murthy, Uday S.
- S1467089523000167 The application of text mining in accounting
by Senave, Elseline & Jans, Mieke J. & Srivastava, Rajendra P.
- S1467089523000179 Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions
by Gu, Yu & Dai, Jun & Vasarhelyi, Miklos A.
- S1467089523000180 An extension of the theory of technology dominance: Capturing the underlying causal complexity
by Sutton, Steve G. & Arnold, Vicky & Holt, Matthew
- S1467089523000192 Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment
by Järvenpää, Marko & Hoque, Zahirul & Mättö, Toni & Rautiainen, Antti
- S1467089523000209 The impact of customer firm data breaches on the audit fees of their suppliers
by Zhang, Yimei & Smith, Thomas
- S1467089523000301 Can knowledge based systems be designed to counteract deskilling effects?
by Arnold, Vicky & Collier, Philip A. & Leech, Stewart A. & Rose, Jacob M. & Sutton, Steve G.
2023, Volume 49, Issue C
- S1467089522000604 A meta-analysis of factors affecting acceptance of information technology in auditing
by Afsay, Akram & Tahriri, Arash & Rezaee, Zabihollah
- S1467089523000015 Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism
by Vosselman, Ed & De Loo, Ivo
- S1467089523000088 Cybersecurity breaches and investors’ interest in the firm as an investment
by Demek, Kristina C. & Kaplan, Steven E.
- S1467089523000106 Machine learning-based automation of accounting services: An exploratory case study
by Bavaresco, Rodrigo Simon & Nesi, Luan Carlos & Victória Barbosa, Jorge Luis & Antunes, Rodolfo Stoffel & da Rosa Righi, Rodrigo & da Costa, Cristiano André & Vanzin, Mariangela & Dornelles, Daniel & Junior, Saint Clair & Gatti, Clauter & Ferreira, Mateus & Silva, Elton & Moreira, Carlos
- S1467089523000118 Ethical impact of artificial intelligence in managerial accounting
by Zhang, Chao & Zhu, Weidong & Dai, Jun & Wu, Yong & Chen, Xulong
- S1467089523000143 Reviewing literature through multidimensional representations
by Albanese, Massimo
- S146708952300009X Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors
by Desai, Vikram & Bucaro, Anthony C. & Kim, Joung W. & Srivastava, Rajendra & Desai, Renu
2023, Volume 48, Issue C
- S1467089522000471 How can firms repair their reputations when they discover information technology control material weaknesses?
by Rose, Anna M. & Rose, Jacob M. & Obermire, Kara M. & Strand Norman, Carolyn & Frydenlund, Nicole
- S1467089522000483 Disclosures about algorithmic decision making in the corporate reports of Western European companies
by Bonsón, Enrique & Bednárová, Michaela & Perea, David
- S1467089522000495 Feasibility analysis of machine learning for performance-related attributional statements
by Berkin, Anil & Aerts, Walter & Van Caneghem, Tom
- S1467089522000501 Accounting and auditing with blockchain technology and artificial Intelligence: A literature review
by Han, Hongdan & Shiwakoti, Radha K. & Jarvis, Robin & Mordi, Chima & Botchie, David
- S1467089522000513 Study on the effect of sample size on type I error, in the first, second and first-two digits excessmad tests
by de Araújo Silva, Archibald & Aparecida Gouvêa, Maria
- S1467089522000525 Enhancing the government accounting information systems using social media information: An application of text mining and machine learning
by Duan, Huijue Kelly & Vasarhelyi, Miklos A. & Codesso, Mauricio & Alzamil, Zamil
2022, Volume 47, Issue C
- S1467089522000264 How do the content, format, and tone of Twitter-based corporate disclosure vary depending on earnings performance?
by Kim, Jongkyum & Lim, Jee-Hae & Yoon, Kyunghee
- S1467089522000276 V-Matrix: A wave theory of value creation for big data
by Geerts, Guido L. & O'Leary, Daniel E.
- S1467089522000288 Stock investment strategy combining earnings power index and machine learning
by Jun, So Young & Kim, Dong Sung & Jung, Suk Yoon & Jun, Sang Gyung & Kim, Jong Woo
- S1467089522000306 An eye tracking experiment investigating synonymy in conceptual model validation
by Boot, Walter R. & Dunn, Cheryl L. & Fulmer, Bachman P. & Gerard, Gregory J. & Grabski, Severin V.
- S1467089522000318 Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP
by Banafo Akrong, Godwin & Yunfei, Shao & Owusu, Ebenezer
- S146708952200029X Estimating the duration of competitive advantage from emerging technology adoption
by Stratopoulos, Theophanis C. & Wang, Victor Xiaoqi
2022, Volume 46, Issue C
- S1467089522000203 Exploring the information content of cyber breach reports and the relationship to internal controls
by Blakely, Benjamin & Kurtenbach, Jim & Nowak, Lovila
- S1467089522000215 Issues, risks, and challenges for auditing crypto asset transactions
by Hsieh, Sheng-Feng & Brennan, Gerard
- S1467089522000227 Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process
by Zhang, Guangyue & Atasoy, Hilal & Vasarhelyi, Miklos A.
- S1467089522000239 Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing
by Lee, Heejae & Zhang, Lu & Liu, Qi & Vasarhelyi, Miklos
- S1467089522000240 Explainable Artificial Intelligence (XAI) in auditing
by Zhang, Chanyuan (Abigail) & Cho, Soohyun & Vasarhelyi, Miklos
- S1467089522000252 Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing
by Freiman, Jamie W. & Kim, Yongbum & Vasarhelyi, Miklos A.
2022, Volume 45, Issue C
- S1467089522000094 The impact of information systems and non-financial information on company success
by Paula Monteiro, Albertina & Vale, Joana & Leite, Eduardo & Lis, Marcin & Kurowska-Pysz, Joanna
- S1467089522000100 Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China
by Huang, Pingping & Jiao, Yuehua & Li, Sihai
- S1467089522000112 Detecting accounting fraud in companies reporting under US GAAP through data mining
by Papík, Mário & Papíková, Lenka
- S1467089522000124 Rethinking IT governance: Designing a framework for mitigating risk and fostering internal control in a DevOps environment
by Plant, Olivia H. & van Hillegersberg, Jos & Aldea, Adina
2022, Volume 44, Issue C
- S1467089521000476 Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts
by Li, Wanyun
- S1467089521000488 The use of information technology for international transfer pricing in multinational enterprises
by Hemling, Lars & Plesner Rossing, Jacob Christian & Hoffjan, Andreas
- S1467089521000506 Effectiveness of cybersecurity audit
by Slapničar, Sergeja & Vuko, Tina & Čular, Marko & Drašček, Matej
- S146708952100049X Data analytics in small and mid-size enterprises: Enablers and inhibitors for business value and firm performance
by Perdana, Arif & Lee, Hwee Hoon & Koh, SzeKee & Arisandi, Desi
2021, Volume 43, Issue C
- S1467089521000348 The impact of CIO characteristics on data breaches
by Smith, Thomas & Tadesse, Amanuel F. & Vincent, Nishani Edirisinghe
- S1467089521000361 The association between human resource investment in IT controls over financial reporting and investment efficiency
by Choi, Dongjoon & Lee, Hansol & Lee, Ho-Young & Park, Hyun-Young
- S1467089521000373 Artificial intelligence activities and ethical approaches in leading listed companies in the European Union
by Bonsón, Enrique & Lavorato, Domenica & Lamboglia, Rita & Mancini, Daniela
- S1467089521000385 Leveraging the synergies between design science and behavioral science research methods
by Sutton, Steve G. & Arnold, Vicky & Collier, Phil & Leech, Stewart A.
- S146708952100035X The impact of the input level of information system audit on the audit quality: Korean evidence
by Huh, Bong Gu & Lee, Sunhwa & Kim, Wonsin
2021, Volume 42, Issue C
- S1467089521000245 The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19
by Lin, Hui & Hwang, Yujong
- S1467089521000257 Data analytics (ab) use in healthcare fraud audits
by Koreff, Jared & Weisner, Martin & Sutton, Steve G.
- S1467089521000269 Design and evaluation of an advanced continuous data level auditing system: A three-layer structure
by Yoon, Kyunghee & Liu, Yue & Chiu, Tiffany & Vasarhelyi, Miklos A.
- S1467089521000270 The influence mechanism of financial shared service mode on the competitive advantage of enterprises from the perspective of organizational complexity: A force field analysis
by Yang, Yin & Liu, Qin & Song, Jin & Zhou, Ming
2021, Volume 41, Issue C
- S1467089521000130 Explaining the (non-) adoption of advanced data analytics in auditing: A process theory
by Krieger, Felix & Drews, Paul & Velte, Patrick
- S1467089521000142 The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector
by Tingey-Holyoak, Joanne & Pisaniello, John & Buss, Peter & Mayer, Wolfgang
- S1467089521000154 Cloud-based client accounting and small and medium accounting practices: Adoption and impact
by Ma, Darren & Fisher, Richard & Nesbit, Trevor
- S1467089521000166 Embedding process mining into financial statement audits
by Werner, Michael & Wiese, Michael & Maas, Annalouise
2021, Volume 40, Issue C
2020, Volume 39, Issue C
- S1467089520300531 Taking the ontological and materialist turns: Agential realism, representation theory, and accounting information systems
by Weber, Ron
- S1467089520300543 How understandable are SOX 404 auditors reports?
by Efrim Boritz, J. & Hayes, Louise & Timoshenko, Lev M.
- S1467089520300555 The influence of power strategies in AIS implementation processes
by Robalo, Rui C. & Moreira, José António
- S1467089520300567 Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis
by Kumar, Satish & Marrone, Mauricio & Liu, Qi & Pandey, Nitesh
- S1467089520300579 Using the 2019 JBE conference and 2017 JIS themed issue as natural experiments to examine the role of editors as gatekeepers of the research literature in AIS and ethics
by Alles, Michael
2020, Volume 38, Issue C
- S1467089520300324 “The first mile problem”: Deriving an endogenous demand for auditing in blockchain-based business processes
by Alles, Michael & Gray, Glen L.
- S1467089520300336 Blockchain architecture: A design that helps CPA firms leverage the technology
by Vincent, Nishani Edirisinghe & Skjellum, Anthony & Medury, Sai
- S1467089520300348 A taxonomy of cybercrime: Theory and design
by Chandra, Akhilesh & Snowe, Melissa J.
- S1467089520300361 Public companies' cybersecurity risk disclosures
by Gao, Lei & Calderon, Thomas G. & Tang, Fengchun
- S1467089520300373 An ontological artifact for classifying social media: Text mining analysis for financial data
by Alzamil, Zamil & Appelbaum, Deniz & Nehmer, Robert
- S1467089520300385 Big data prioritization in SCM decision-making: Its role and performance implications
by Wilkin, Carla & Ferreira, Aldónio & Rotaru, Kristian & Gaerlan, Luigi Red
2020, Volume 37, Issue C
- S1467089520300191 Synthesizing enterprise data through digital dashboards to strategically align performance: Why do operational managers use dashboards?
by Reinking, Jeff & Arnold, Vicky & Sutton, Steve G.
- S1467089520300208 Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL
by Pei, Duo & Vasarhelyi, Miklos A.
- S1467089520300221 The effects of personality traits on digital transformation: Evidence from German tax consulting
by Diller, Markus & Asen, Martin & Späth, Thomas
- S146708952030021X The cost stickiness of information technology material weaknesses: An intertemporal comparison between it-related and other material weaknesses
by Navarro, Patricia & Robb, Sean W.G. & Sutton, Steve G. & Weisner, Martin M.
2020, Volume 36, Issue C
- S1467089518300058 A conceptual framework for valuing IT within a business system
by Töhönen, Harri & Kauppinen, Marjo & Männistö, Tomi & Itälä, Timo
- S1467089518300411 Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia
by Siew, Eu-Gene & Rosli, Khairina & Yeow, Paul H.P.
- S1467089518300897 Synthesizing enterprise data to strategically align performance: The intentionality of strategy surrogation
by Reinking, Jeff & Arnold, Vicky & Sutton, Steve G.
- S1467089518301350 Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting
by Knudsen, Dan-Richard
- S146708951830071X Social media capital: Conceptualizing the nature, acquisition, and expenditure of social media-based organizational resources
by Saxton, Gregory D. & Guo, Chao
2019, Volume 35, Issue C
- v:35:y:2019:i:c:s1467089518301301 Determinants and outcomes of IT governance in manufacturing SMEs: A strategic IT management perspective
by Raymond, Louis & Bergeron, François & Croteau, Anne-Marie & Uwizeyemungu, Sylvestre
- v:35:y:2019:i:c:s1467089518301738 Applying robotic process automation (RPA) in auditing: A framework
by Huang, Feiqi & Vasarhelyi, Miklos A.
- v:35:y:2019:i:c:s1467089519300090 The controlling profession in the digital age: Understanding the impact of digitisation on the controller's job roles, skills and competences
by Oesterreich, Thuy Duong & Teuteberg, Frank & Bensberg, Frank & Buscher, Gandalf
- v:35:y:2019:i:c:s1467089519301101 Early evidence of digital labor in accounting: Innovation with Robotic Process Automation
by Kokina, Julia & Blanchette, Shay
2019, Volume 34, Issue C
- 1-1 Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information systems
by Asatiani, Aleksandre & Apte, Uday & Penttinen, Esko & Rönkkö, Mikko & Saarinen, Timo
- 1-1 A conceptual foundation of design and implementation research in accounting information systems
by Kocsis, David
- 1-1 Anti-Money Laundering: Using data visualization to identify suspicious activity
by Singh, Kishore & Best, Peter
- 1-1 Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK
by Alkhatib, Esra'a & Ojala, Hannu & Collis, Jill
2019, Volume 33, Issue C
2019, Volume 32, Issue C
- 1-23 Fraud detection for financial statements of business groups
by Chen, Yuh-Jen & Liou, Wan-Ching & Chen, Yuh-Min & Wu, Jyun-Han
- 24-43 A bibliometric analysis of accounting information systems journals and their emerging technologies contributions
by Chiu, Victoria & Liu, Qi & Muehlmann, Brigitte & Baldwin, Amelia Annette
- 44-58 How active learning and process mining can act as Continuous Auditing catalyst
by Jans, Mieke & Hosseinpour, Marzie
- 59-75 Does CIO risk appetite matter? Evidence from information security breach incidents
by Feng, Cecilia (Qian) & Wang, Tawei
2018, Volume 31, Issue C
- 1-16 Reducing false positives in fraud detection: Combining the red flag approach with process mining
by Baader, Galina & Krcmar, Helmut
- 17-36 Digital transformation of business-to-government reporting: An institutional work perspective
by Troshani, Indrit & Janssen, Marijn & Lymer, Andy & Parker, Lee D.
- 37-57 Determinants and consequences of chief information officer equity incentives
by Richardson, Vernon J. & Sanchez, Juan Manuel & Setia, Pankaj & Smith, Rodney
- 58-74 Examining the role of the AIS research literature using the natural experiment of the 2018 JIS conference on cloud computing
by Alles, Michael
- 75-82 Benford's law and the limits of digit analysis
by Druică, Elena & Oancea, Bogdan & Vâlsan, Călin
- 83-96 Application of latent semantic analysis in AIS academic research
by Hutchison, Paul D. & Daigle, Ronald J. & George, Benjamin
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
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