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The rise of accounting information systems Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-11-16 Severin V. Grabski, Stewart A. Leech
Abstract not available
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The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-09-12 Ahmad H. Juma'h, Yuan Li
This study examines factors that influence auditors’ intention to use blockchain. From the dual-factor perspective, it argues that auditors’ knowledge about the implications of blockchain for auditing enables their intention to use the technology. However, professional skepticism and perceived adequacy of accounting standards present barriers to the use, which reduce the effect of knowledge on use
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Sociomateriality, agential realism, and the metaphysics of accounting information systems: A response to Vosselman and De Loo Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-08-10 Ron Weber
I respond to Vosselman and De Loo’s (2023) critique of my earlier paper on agential realism, representation theory, and accounting information systems (Weber, 2020). In that paper, I argued that little is learned by using an agential realism lens to study accounting-related phenomena. I claimed that insights revealed using agential realism also could have been revealed through using existing lenses
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A pathway model to five lines of accountability in cybersecurity governance Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-08-07 Sergeja Slapničar, Micheal Axelsen, Ivano Bongiovanni, David Stockdale
In an in-depth field study, we investigate cyber security governance configurations vis-à-vis the five lines of accountability (5 LoA) – that is, the Three Lines Model extended by the accountability of executive management and the board of directors (IIA, 2020). The aim is to explore the configurations adopted by organizations in governing cybersecurity, and why it would matter for cyber security whether
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Relationship between top managers’ interest in accounting information and accounting practices in startups Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-08-01 Takaya Kubota, Shin'ya Okuda
Prior studies argue that information systems affect several accounting practices in organizations. However, there are factors affect design of accounting information systems and in turn accounting practices, and a comprehensive approach, to simultaneously understand relationships between accounting practices and information technology, and factors influence accounting information systems design, is
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Valuing big data: An analysis of current regulations and proposal of frameworks Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-07-29 Albi Nani
The increasing prevalence of big data, large stores of data that enable businesses to generate previously inaccessible insights, has resulted in performance gains for the firms that harness its capabilities. However, the impact that big data has on a firm’s profitability and financial position is rarely captured in its financial statements due to big data’s status as an internally generated intangible
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Prototyping and implementing Robotic Process Automation in accounting firms: Benefits, challenges and opportunities to audit automation Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-07-31 Arif Perdana, W. Eric Lee, Chu Mui Kim
Despite the advancements in technology, auditors still spend a significant amount of time performing repetitive and rule-based tasks. Our paper examines various audit scenarios within four accounting firms and discusses the potential for robotic process automation (RPA) to improve the efficiency and accuracy of these tasks. We propose and implement RPA-enabled solutions to make various procedures more
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Can knowledge based systems be designed to counteract deskilling effects? Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-07-24 Vicky Arnold, Philip A. Collier, Stewart A. Leech, Jacob M. Rose, Steve G. Sutton
Recent calls in the information systems research community argue that we know intelligent systems deskill users, and future research should focus on how to design systems that do not deskill, rather than continue to examine whether the phenomenon occurs. This should be a wakeup call for public accounting firms focused on implementing restrictive audit support systems, which leads to de-skilling of
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The application of text mining in accounting Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-06-03 Elseline Senave, Mieke J. Jans, Rajendra P. Srivastava
By facilitating the derivation of knowledge and qualitative measures from textual data, text mining techniques have come into vogue in various domains and industries. Namely in accounting, text mining outputs can elucidate, complement, and validate the customary quantitative data. This study creates an up-to-date view of text mining applications in accounting practice. Through a critical review of
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The impact of customer firm data breaches on the audit fees of their suppliers Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-05-26 Yimei Zhang, Thomas Smith
This study investigates whether audit risks that accompany data breaches of major customer firms can spillover into the supply chain and affect audit fees of their suppliers. Based on the economic bond that exists between supplier firms and their major customers, we predict that data breach incidents of customer firms will lead to higher audit fees for their respective suppliers. Consistent with customer
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An extension of the theory of technology dominance: Capturing the underlying causal complexity Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-05-25 Steve G. Sutton, Vicky Arnold, Matthew Holt
The Theory of Technology Dominance (TTD) provides a theoretical foundation for understanding how intelligent systems impact human decision-making. The theory has three phases with propositions related to (1) the foundations of reliance, (2) short-term effects on novice versus expert decision-making, and (3) long-term epistemological effects related to individual deskilling and profession-wide stagnation
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Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-05-24 Yu Gu, Jun Dai, Miklos A. Vasarhelyi
As Environment, Social, and Governance (ESG) information has become an essential resource for investors, regulators have attempted to assure its quality. While more companies offer ESG disclosure, it is usually not fully substantiated with supporting information. Assurance is needed to verify that ESG reports are free of substantive errors. However, traditional financial audit approaches are less effective
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Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-05-23 Marko Järvenpää, Zahirul Hoque, Toni Mättö, Antti Rautiainen
This study explores how an organization’s controllers (management accountants) give sense to the information provided by its business intelligence (BI) system, and thus shape the construction of information trust. A qualitative case study was conducted within a Finnish food manufacturing company, building on the notion of trust related to management accounting information and sensemaking theory. The
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Reimagining design science and behavioral science AIS research through a business activity lens Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-05-21 Andrea Seaton Kelton, Uday S. Murthy
In this paper, we present a novel approach for reimagining the scope and impact of design science and behavioral science accounting information systems (AIS) research. We do so by first explicitly considering the broad impact of accounting on business functions. The proliferation of information technology throughout the organization coupled with the blurring of the lines between “accounting” and “business”
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Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-04-04 Vikram Desai, Anthony C. Bucaro, Joung W. Kim, Rajendra Srivastava, Renu Desai
We develop an analytical model intended as the first stage in the development of expert systems to improve auditor knowledge in, and assist in the decision process of, Going Concern Opinions (“GCOs”). Our approach is consistent with a design science approach to developing information systems, resulting in an initial artifact, the mathematical model, which can, through iterative design science and behavioral
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Cybersecurity breaches and investors’ interest in the firm as an investment Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-03-13 Kristina C. Demek, Steven E. Kaplan
Cybersecurity breaches pose a significant risk to firms. To combat these risks, many firms engage in strategic cybersecurity risk management initiatives. While these efforts may reduce the likelihood of a cybersecurity breach, they do not eliminate the risk of a breach. In the event of a cybersecurity breach, firms may issue an apology to investors. This study uses an experiment to examine whether
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Machine learning-based automation of accounting services: An exploratory case study Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-03-12 Rodrigo Simon Bavaresco, Luan Carlos Nesi, Jorge Luis Victória Barbosa, Rodolfo Stoffel Antunes, Rodrigo da Rosa Righi, Cristiano André da Costa, Mariangela Vanzin, Daniel Dornelles, Saint Clair Junior, Clauter Gatti, Mateus Ferreira, Elton Silva, Carlos Moreira
Machine Learning (ML) applied to Robotic Process Automation (RPA) and chatbot interfaces can generate significant value for many business processes. However, these technologies generate the intended return only with a carefully planned deployment. Current literature only contains a small number of case studies about how the adoption of ML-based automation services impacts employees’ behavior. In particular
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Reviewing literature through multidimensional representations Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-03-15 Massimo Albanese
Reviewing literature is a demanding task that calls for effective tools. After examining literature review (LR) practices, this paper develops an innovative approach in representing literature. In particular, the paper introduces depictions based on a three-dimensional structure that enables the generation of unitary and highly informative literature representations, thereby improving the completeness
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Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-03-08 Ed Vosselman, Ivo De Loo
This paper is a response to Weber’s (2020) call for further debate on the (potential) contribution of agential realism for the understanding of the content and functioning of accounting information systems (AIS) (Weber, 2020). Contrary to Weber’s conclusions, we suggest that agential realism can make important contributions to AIS studies. In order to realize such contributions we have to acknowledge
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Ethical impact of artificial intelligence in managerial accounting Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2023-03-04 Chao Zhang, Weidong Zhu, Jun Dai, Yong Wu, Xulong Chen
Recent advances in technology have accelerated digitalization and intelligence in modern business. Particularly, the increasing use of Artificial Intelligence (AI) in managerial accounting is expected to accurately measure corporate performance, provide intelligent analyses, and predict the future of a company. However, along with the benefits, ethical concerns of using AI also arise, such as deprofessionalization
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Study on the effect of sample size on type I error, in the first, second and first-two digits excessmad tests Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-12-10 Archibald de Araújo Silva, Maria Aparecida Gouvêa
The first-two digits ExcessMAD test was created in 2016, allowing to evaluate whether a certain data set conforms to Benford’s Law (BL). The purpose of this study is to explore some questions that remained open: develop the exact and approximate mathematical formulation of the first and second digit ExcessMAD test and study the type I error of these tests when applied to different sample sizes conforming
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Feasibility analysis of machine learning for performance-related attributional statements Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-12-05 Anil Berkin, Walter Aerts, Tom Van Caneghem
We investigate the feasibility of machine learning methods for attributional content and framing analysis in corporate reporting. We test the performance of five widely-used supervised machine learning classifiers (naïve Bayes, logistic regression, support vector machines, random forests, decision trees) in a top-down three-level hierarchical setting to (1) identify performance-related statements;
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How can firms repair their reputations when they discover information technology control material weaknesses? Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-11-26 Anna M. Rose, Jacob M. Rose, Kara M. Obermire, Carolyn Strand Norman, Nicole Frydenlund
We examine the effects of information technology material weaknesses on a firm’s reputation by examining how management’s actions before and after disclosure influence investors’ trust in management and perceptions of investment risk. Specifically, we look at the influence of: 1) management taking responsibility for an information technology material weakness, and 2) replacing the CFO with someone
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Accounting and auditing with blockchain technology and artificial Intelligence: A literature review Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-11-24 Hongdan Han, Radha K. Shiwakoti, Robin Jarvis, Chima Mordi, David Botchie
This paper surveys the published work on how blockchain technology will impact accounting in general, but AI-enabled auditing specifically. The purpose is to investigate how blockchain technology can improve transparency and trust in accounting practice and how professionals can use blockchain data to improve decision-making, based on the qualities of immutability, append-only, shared, verified, and
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Enhancing the government accounting information systems using social media information: An application of text mining and machine learning Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-11-25 Huijue Kelly Duan, Miklos A. Vasarhelyi, Mauricio Codesso, Zamil Alzamil
This study demonstrates a way of bringing an innovative data source, social media information, to the government accounting information systems to support accountability to stakeholders and managerial decision-making. Future accounting and auditing processes will heavily rely on multiple forms of exogenous data. As an example of the techniques that could be used to generate this needed information
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Disclosures about algorithmic decision making in the corporate reports of Western European companies Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-11-24 Enrique Bonsón, Michaela Bednárová, David Perea
Over the last decade, the use of different artificial intelligence (AI) tools has increased. To shed some light on the emerging trend of AI disclosure, the aim of this paper is to analyse the current practices of major Western European companies regarding the automated decision-making (ADM) disclosure in their annual or sustainability reports. This paper proposes a methodology based on bigrams that
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Stock investment strategy combining earnings power index and machine learning Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-09-18 So Young Jun, Dong Sung Kim, Suk Yoon Jung, Sang Gyung Jun, Jong Woo Kim
We propose an intermediate-term stock investment strategy based on fundamental analysis and machine learning. The approach uses predictors from the Earnings Power Index (EPI) as input variables derived from cross-sectional and time-series data from a company’s financial statements. The analytical methods of machine learning allow us to validate the link between financial factors and excess returns
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V-Matrix: A wave theory of value creation for big data Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-09-13 Guido L. Geerts, Daniel E. O'Leary
This paper examines the “V-Matrix” and provides a wave theory life cycle model of organizations’ adoption of big data. The V-Matrix is based on the big data five “V’s”: Volume, Velocity, Variety, Veracity, and Value and captures and enumerates the different potential states that an organization can go through as part of its adoption and evolution towards big data. We extend the V-Matrix to a state
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Estimating the duration of competitive advantage from emerging technology adoption Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-09-11 Theophanis C. Stratopoulos, Victor Xiaoqi Wang
This paper proposes a method for estimating the expected duration of competitive advantage from emerging technology adoption for the average adopting firm. The proposed method relies on publicly available data (e.g., web search interest, news articles, book titles, and firm disclosures) and integrates elements from diffusion of innovation theory, hype cycles, and resource-based view of competitive
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An eye tracking experiment investigating synonymy in conceptual model validation Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-09-05 Walter R. Boot, Cheryl L. Dunn, Bachman P. Fulmer, Gregory J. Gerard, Severin V. Grabski
A key advantage of conceptual models is that their quality can be evaluated and validated before beginning the costlier stages of information system development. Few research studies investigate the validation process for such models, particularly regarding multiplicities, even though multiplicity mistakes can be very costly. We investigated the validation of conceptual model multiplicities, varying
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Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-09-01 Godwin Banafo Akrong, Shao Yunfei, Ebenezer Owusu
Enterprise resource planning (ERP) is critical to an organization’s success. However, the factors that contribute to the success and usage of these ERP systems have received little attention. This study developed and validation of an improved DeLone-McLean IS success model. Additionally, we examined the factors which influence ERP system usage, employee satisfaction, information quality, service quality
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How do the content, format, and tone of Twitter-based corporate disclosure vary depending on earnings performance? Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-08-30 Jongkyum Kim, Jee-Hae Lim, Kyunghee Yoon
Using 86,891 tweets, from the official corporate Twitter accounts of 715 unique firms, this study examines whether and how managers strategically attract and distract investors’ attention from corporate news through Twitter. We find that firms with good earnings news use Twitter to post more earnings-related information directly, whereas firms with bad earnings news post more non-earnings-related information
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Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-08-17 Jamie W. Freiman, Yongbum Kim, Miklos A. Vasarhelyi
Changes to the General Ledger (GL) represent a link between transactional business events from Journal Entries and prepared financial statements. Errors in these very large datasets can result in material misstatements or account misbalance. Unfortunately, a plethora of conditions renders traditional statistical and non-statistical sampling less effective. As a full-population examination procedure
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Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-08-11 Guangyue Zhang, Hilal Atasoy, Miklos A. Vasarhelyi
This paper presents a framework for proactive and intelligent continuous control monitoring (CCM) that helps management gain higher assurance over business processes and alleviate information overload. We adopt a design science approach towards systematically developing CCM artifacts, including operation and internal control violation display and multidimensional anomaly detection. We illustrate the
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Issues, risks, and challenges for auditing crypto asset transactions Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-08-09 Sheng-Feng Hsieh, Gerard Brennan
Many entities are progressively engaged in crypto asset transactions. The distinct nature of crypto assets from typical financial instruments makes it more challenging for external auditors to provide reasonable assurance on financial statements encompassing material crypto asset activities and transactions. To provide more specific guidance in crypto asset-related audits, this paper aims to (1) identify
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Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-08-06 Heejae Lee, Lu Zhang, Qi Liu, Miklos Vasarhelyi
Business transaction data includes numeric values of the transactions and the date/time when the transactions are recorded, and textual data such as descriptions. Understanding the textual information of business transactions is also important since this information captures the nature of transactions in a qualitative manner. This study proposes a text visual analysis approach for auditing. We argue
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Explainable Artificial Intelligence (XAI) in auditing Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-08-01 Chanyuan (Abigail) Zhang, Soohyun Cho, Miklos Vasarhelyi
Artificial Intelligence (AI) and Machine Learning (ML) are gaining increasing attention regarding their potential applications in auditing. One major challenge of their adoption in auditing is the lack of explainability of their results. As AI/ML matures, so do techniques that can enhance the interpretability of AI, a.k.a., Explainable Artificial Intelligence (XAI). This paper introduces XAI techniques
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Responses to SEC comment letters on cybersecurity disclosures: An exploratory study Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-07-31 Tawei Wang, Ju-Chun Yen, Kyunghee Yoon
Cybersecurity comment letters issued by the Securities and Exchange Commission (SEC) may ask companies to disclose additional or clarifying information about their cybersecurity incidents, risks, and corresponding controls, where appropriate. Although responding to the comment letter in the form of disclosing more information about cybersecurity can better signal a company’s security posture to investors
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Exploring the information content of cyber breach reports and the relationship to internal controls Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-07-31 Benjamin Blakely, Jim Kurtenbach, Lovila Nowak
A number of institutions make reports available regarding the types, impacts, or origins of cybersecurity breaches. The information content of cyber breach reports is examined in light of Principle 15 of the 2017 Committee on Sponsoring Organizations Enterprise Risk Management (COSO ERM) information security control framework to understand the degree to which cyber breach reports reflect the established
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Rethinking IT governance: Designing a framework for mitigating risk and fostering internal control in a DevOps environment Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-04-09 Olivia H. Plant, Jos van Hillegersberg, Adina Aldea
An increasing amount of companies is transforming their IT departments towards cross-functional teams which are responsible for both development and operation of software and use automation to speed up their delivery process. This novel approach, which is commonly known as “DevOps”, promises many benefits such as increased speed and frequency of deployment. However, companies using DevOps are often
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The impact of information systems and non-financial information on company success Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-03-23 Albertina Paula Monteiro, Joana Vale, Eduardo Leite, Marcin Lis, Joanna Kurowska-Pysz
This study aims to develop and evaluate a model that seeks to measure the impact of Accounting Information System Quality, Internal Control System Quality and Non-Financial Information Quality on company success (Decision-Making Success and Non-Financial Performance). This model is empirically tested with data obtained from the managers of 381 Portuguese companies. We use structural equation modelling
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Effectiveness of cybersecurity audit Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-01-15 Sergeja Slapničar, Tina Vuko, Marko Čular, Matej Drašček
The aim of this paper is to analyze the effectiveness of internal audit of cybersecurity. We developed a Cybersecurity Audit Index composed of three dimensions – planning, performing and reporting – to address this question. We hypothesize that cybersecurity audit effectiveness is positively related to cyber risk management maturity and negatively to the probability of a successful cyber attack. We
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Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2022-01-05 Wanyun Li
This paper investigates how analyst forecast optimism is associated with disclosures of internal control material weaknesses (ICMWs) and their remediation under Section 404 of the Sarbanes–Oxley Act (SOX). Drawing on agency theory, I hypothesize that analysts are likely to issue earnings forecasts that are more optimistic for firms with ICMW disclosures than for those without ICMW disclosures. Using
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The use of information technology for international transfer pricing in multinational enterprises Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2021-12-29 Lars Hemling, Jacob Christian Plesner Rossing, Andreas Hoffjan
This paper studies the degree to which multinational enterprises (MNEs) use information technology for managing international transfer pricing (ITP). Based on 21 interviews conducted with in-house accounting and tax professionals in MNEs, we observed limited use of information technology for ITP management. However, some degree of ITP automation was observed in workflow management to produce transfer
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Data analytics in small and mid-size enterprises: Enablers and inhibitors for business value and firm performance Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2021-12-29 Arif Perdana, Hwee Hoon Lee, SzeKee Koh, Desi Arisandi
A critical question arises as to whether data analytics (DA) can bring value and improve organizational performance. The benefit offered by DA can be achieved only when organizations are able to direct their attention on the conditioning factors that amplify business value. At the same time, organizations should cautiously resolve the issues that dampen DA business value. This study applied resource-based
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The impact of the input level of information system audit on the audit quality: Korean evidence Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2021-10-07 Bong Gu Huh, Sunhwa Lee, Wonsin Kim
In response to the increasingly sophisticated corporate information system environment in producing accounting data, audit firms are undertaking information system (IS) audit in addition to conventional auditing. This study focuses on examining the impact of input level of IS audit on audit quality. We collected data on IS audit hours, a unique reporting requirement for Korean listed-firms as disclosed
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Leveraging the synergies between design science and behavioral science research methods Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2021-10-06 Steve G. Sutton, Vicky Arnold, Phil Collier, Stewart A. Leech
For over two decades, information systems researchers have grappled with defining what constitutes good design science research. With too many older papers simply documenting the development of systems without a clear message of the contribution to science, design science fell out of favor with the information systems discipline. With the emergence of intelligent systems and the re-shaping of knowledge
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The impact of CIO characteristics on data breaches Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2021-10-04 Thomas Smith, Amanuel F. Tadesse, Nishani Edirisinghe Vincent
The exponential rate of increase in IT security breach incidents has led governments, regulators, and practitioners to respond by introducing standards and frameworks for the disclosure and management of organizational cybersecurity risk exposure. Cybersecurity, which is a part of IT risk management, is affected by the capability and the ability of senior leadership responsible for IT-related decisions
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The association between human resource investment in IT controls over financial reporting and investment efficiency Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2021-09-30 Dongjoon Choi, Hansol Lee, Ho-Young Lee, Hyun-Young Park
This study investigates the association between human resource investment in information technology (IT) controls over financial reporting and its investment efficiency. To conduct the analysis, it uses novel hand-collected data on the number of IT control personnel. In particular, it uses the ratio of (1) the number of IT control personnel, (2) the number of IT control personnel who are certified
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Artificial intelligence activities and ethical approaches in leading listed companies in the European Union Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2021-09-30 Enrique Bonsón, Domenica Lavorato, Rita Lamboglia, Daniela Mancini
This study explores the information regarding Artificial Intelligence (AI) included by European listed companies in their annual and/or sustainability reports. The study mainly focuses on (1) the development and use of AI systems/projects reported by companies, (2) the extent to which companies disclose ethical principles or guidelines regarding AI and (3) the factors explaining these practices. The
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Design and evaluation of an advanced continuous data level auditing system: A three-layer structure Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2021-07-22 Kyunghee Yoon, Yue Liu, Tiffany Chiu, Miklos A. Vasarhelyi
Audit efficiency and effectiveness can be significantly affected by data aggregation during audit procedures. Previous studies highlight that an appropriate level of data aggregation is needed because a continuous auditing (CA) system often generates numerous alarms. To respond to this issue, this study proposes a CA system with a three-layer structure. In the first layer of the proposed system, all
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Data analytics (AB) use in healthcare fraud audits Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2021-07-07 Jared Koreff, Martin Weisner, Steve G. Sutton
This study explores how government-adopted audit data analytic tools promote the abuse of power by auditors enabling politically sensitive processes that encourage industry-wide normalization of behavior. In an audit setting, we investigate how a governmental organization enables algorithmic decision-making to alter power relationships to effect organizational and industry-wide change. While prior
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The influence mechanism of financial shared service mode on the competitive advantage of enterprises from the perspective of organizational complexity: A force field analysis Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2021-07-07 Yin Yang, Qin Liu, Jin Song, Ming Zhou
Financial transformation is a major organizational change that enterprises face today. Under the influence of information technologies, financial shared service mode has become a better option for enterprise financial transformation. Financial shared service mode has a positive or negative influence on the competitive advantage of enterprises under the promotion of internal and external factors. At
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The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19 Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2021-07-03 Hui Lin, Yujong Hwang
Given the increased emphasis on individual factors in knowledge management research, this study proposes a research model that examines the effects of personal information management capabilities and social-psychological factors on the knowledge-sharing intention of accounting professionals. The survey results from 136 accounting professionals reveal that both personal information management capabilities
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Explaining the (non-) adoption of advanced data analytics in auditing: A process theory Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2021-05-01 Felix Krieger, Paul Drews, Patrick Velte
Audit firms are increasingly engaging with advanced data analytics to improve the efficiency and effectiveness of external audits through the automation of audit work and obtaining a better understanding of the client’s business risk and thus their own audit risk. This paper examines the process by which audit firms adopt advanced data analytics, which has been left unaddressed by previous research
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The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2021-03-31 Joanne Tingey-Holyoak, John Pisaniello, Peter Buss, Wolfgang Mayer
Agricultural information systems are an integral part of modern farming and are helping to make a significant contribution to improved farm productivity and profitability. To date, however, there has been a failure to integrate accounting information systems with on-farm data, despite today’s farmers facing unprecedented and interconnected economic and resource pressures. This study explores this problem
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Embedding process mining into financial statement audits Int. J. Account. Inf. Syst. (IF 5.111) Pub Date : 2021-04-08 Michael Werner, Michael Wiese, Annalouise Maas
The audit of financial statements is a complex and highly specialized process. Digitalization and the increasing automation of transaction processing create new challenges for auditors who carry out those audits. New data analysis techniques offer the opportunity to improve the auditing of financial statements and to overcome the limitations of traditional audit procedures when faced with increasingly