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Digital transformation and cybersecurity risks Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-06-05 Nida Türegün
This study analyzes the impact of integrating cybersecurity measures on the financial performance of banks. Utilizing regression analysis with data from 100 financial institutions, the findings reveal that banks prioritizing cybersecurity perform better financially. This study demonstrates that it is the quality and strategic integration of cybersecurity measures, as revealed through disclosures, that
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Exploring Large Language Models in external audits: Implications and ethical considerations Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-06-05 Lazarus Elad Fotoh, Tatenda Mugwira
This study explores the impact of Large Language Models (LLMs) on external audits and their associated ethical implications. A small-scale survey was conducted with auditors from non-Big Four firms to assess their general perceptions of LLMs, followed by a qualitative evaluation of external LLMs in audit-specific tasks. In the latter, ChatGPT’s responses to audit-related scenarios were assessed by
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Divergence from Benford’s law fails to measure financial statement accuracy Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-05-05 Manuel Cano-Rodríguez, Manuel Núñez-Nickel, Ana Licerán-Gutiérrez
The Financial Statement Divergence (FSD) score, a metric of the deviation of figures from Benford’s Distribution, has become increasingly popular in assessing financial information quality at the firm-year level. We test the validity of this metric by analyzing (1) if error-free financial statements conform to Benford and (2) if the FSD score increases with the presence of accounting errors or manipulations
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CEO gender and cybersecurity: The role of female CEOs in mitigating data breach risks Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-04-22 Liang Sun
While cybersecurity is an important concern and CEOs play a crucial role in managing cybersecurity risks, evidence on how CEO characteristics influence data breach incidents is limited. Motivated by the increasing frequency and severity of data breaches, this study investigates how CEO gender affects firms’ likelihood of experiencing a data breach. The findings show that firms led by female CEOs are
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Excessive custom XBRL tag usage in 10-K filings and SEC oversight Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-03-19 Joung W. Kim, Daeun Lee
We conduct an in-depth examination of excessive custom XBRL tag usage in 10-K filings among U.S. firms. We discuss why some firms are prone to creating custom tags in 10-K filings and assess whether such excessive usage is associated with heightened regulatory attention from the SEC. First, we find that firms with weak internal controls are more likely to create custom tags in 10-K filings. Next, we
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Bankruptcy prediction: Integration of convolutional neural networks and explainable artificial intelligence techniques Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-03-13 Yu-Cheng Lin, Roni Padliansyah, Yu-Hsin Lu, Wen-Rang Liu
Accurately predicting a company’s future performance is vital for both management and investors. This study employs the Explainable Artificial Intelligence (XAI) approach, utilizing a Convolutional Neural Network model (CNN) to forecast company financial conditions based on their financial ratios. By transforming financial data into images, we introduce a Bankruptcy Prediction Model (BPM) that enhances
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Earnings management visualization and prediction using machine learning methods Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-03-10 David Veganzones, Eric Séverin
To create new insights and understanding of earnings management, this study attempts to diagnose firms’ financial profiles using machine learning methods and thereby provide a visual representation of the financial profiles that characterize earnings management strategies (upward and downward) and tools (accruals and real activities). By applying a novel machine learning method to detect signs of earnings
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A Framework for the Structured Implementation of Process Mining for Audit Tasks Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-03-10 Tassilo L. Föhr, Valentin Reichelt, Kai-Uwe Marten, Marc Eulerich
Process Mining (PM) enhances the evaluation of the internal control system with corresponding tests of controls due to a comprehensive analysis of variants within business processes. It can be used by external and internal auditors to improve audit efficiency, effectiveness, and quality. Nevertheless, PM is still not an industry-wide best-practice standard, especially due to existing implementation
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Segregation of duties in accounting systems: A framework Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-02-15 Rosemary Kim, Timothy Hedley, Jagdish Gangolly, S.S. Ravi
Developing systems to enforce segregation of duties in accounting information systems is a complex task in high-transaction-volume environments. We develop a framework for alleviating the drawbacks of many SoD systems: absence of skills and tasks in SoD data models, lack of interfaces with business processes, and weak detection of non-compliance during business execution. Assuming the goal of SoD is
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Accelerating the future of audit technologies: Introducing the special issue and emphasizing future research directions Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-02-13 Stuart Black, Gregory J. Gerard
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The increased role of advanced technology and automation in audit: A delphi study Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-02-11 Danielle R. Lombardi, Meehyun Kim, Janice C. Sipior, Miklos A. Vasarhelyi
Audit practices were re-evaluated to perform audits remotely during and after the pandemic, accelerating the use of advanced technology. In response, this study seeks to gain expert predictions on the future directions of advanced technology supporting auditors. The results from a Delphi panel reveal that experts anticipate audits will be highly automated, technology usage will increase for internal
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Auditors’ decision-making aid for going concern audit opinions through machine learning analysis Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-02-07 E.Jin Lee, Dave Tahmoush
Prior going concern studies often use regression techniques. Such techniques do not often examine the complex intertwined relationships between factors and therefore have limited value as a decision process aid. However, this study overcomes these limitations by employing a hierarchical machine learning method, a decision tree model, to discover potential interactions to create an understandable decision
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Website disclosure and financial performance: Evidence from U.S. hospitals using a textual analysis approach Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-02-01 Yangmei Wang, Tiankai Wang, Yuewu Li, Jiao Li
Although a website is widely available for a hospital to communicate with its stakeholders, the impact of hospital website disclosure has been under-investigated by prior studies. By employing textual analysis techniques to analyze the website content of U.S. hospitals, we explore the relationship between hospital website disclosure and financial performance. We find that a higher degree of hospital
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Artificial intelligence auditability and auditor readiness for auditing artificial intelligence systems Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-01-29 Yueqi Li, Sanjay Goel
As the business community races to implement artificial intelligence (AI), there are several challenges that need to be addressed such as fairness and biases, transparency, denial of individual rights, and dilution of privacy. AI audits are expected to ensure that AI systems function lawfully, robustly, and follow ethical standards (e.g., fairness). While the auditability for financial audits and information
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Adaptive structural audit processes as shaped by emerging technologies Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-01-29 Navitha Singh Sewpersadh
This study investigates how audit firms integrate emerging technologies to transform traditional audit methodologies and enhance audit quality. Using a qualitative research approach, the findings highlight that centralized audit platforms streamline documentation, promote knowledge sharing, and facilitate more effective internal reviews. Advanced Data Analytics (ADAs) such as the General Ledger (GL)
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Application of consumer search volume in auditing Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-01-28 Pei Li
The application of nonfinancial information in auditing has allowed external auditors to effectively analyze corporate financial performance and assess fraud risk. This study examines whether the consumer search volume can be employed as a source of nonfinancial information in external audits to improve the accuracy of accounting estimates and help detect fraud in the financial statements. The consumer
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A framework for dynamic blockchain-based data auditing Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-01-24 Zihao Liu, Huaping Wu
Accounting transactions and business data stored in blockchains are secure and resistant to tampering. Nonetheless, maintaining consistency between actual on– and off-chain data in blockchain auditing continues to be a significant challenge. We propose a dynamic validation model for blockchain data to address this challenge. Specifically, we adjusted the parameter selection rules in the traditional
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Using process mining as an assurance tool in the three-lines-model Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-01-23 Marc Eulerich, Qing Huang, Justin Pawlowski, Miklos A. Vasarhelyi
One broadly accepted approach to structure the corporate governance of an organization is the so called “Three-Lines-Model” (TLM), which consists of different assurance providers like internal controls, risk management or internal auditing. While previous studies in the field of process mining showed different specific use cases in different related areas of this TLM, like e.g. internal controls, there
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Impact of reporting information security breaches, accounting quality, and the opportunistic disclosure of good news and bad news Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-01-23 Mukesh Garg, Tawei Wang, Carla L. Wilkin
Given the growing number and impact of information security breaches, we investigate and find a significant association between information security breaches and the risk of a stock price crash. In particular, for some information security breach firms, we find evidence of good news disclosures, with such disclosures being negatively associated with the risk of a stock price crash. Our results indicate
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When auditing Meets Blockchain: A study on applying blockchain smart contracts in auditing Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-01-22 Xiaoli Guo, Yanjun Zuo, Dong Li
Blockchain’s decentralized characteristics have posed unique challenges and unlocked novel opportunities for the accounting and auditing sector. While the potential impact of blockchain and smart contracts on auditing has been raised, comprehensive studies remain scarce. Using the Solidity language, this study explores the viability of encoding into smart contracts specific auditing rules that can
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Characteristics of cybersecurity and IT involvement by the IA activity Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-01-22 Christopher Calvin, Marc Eulerich, Matthew Holt
We provide the first, large scale, global study on the characteristics associated with an internal audit function’s involvement in IT and cybersecurity assurance. Using a unique dataset of 1,142 survey responses, we identify internal audit development (i.e., level of maturity) and two characteristics of internal audit knowledge availability (CAE IT certification and external sourcing) as being positively
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Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-01-21 Macarena Torroba, José Ramón Sánchez, Lidia López, Ángela Callejón
The appearance of new systems and tools based on Data Analysis and Artificial Intelligence techniques has led to significant changes in traditional audit processes. However, although the positive effects of adopting Data Analysis and Artificial Intelligence in audit practice are numerous, certain barriers still condition its implementation. The present study applies the Technological-Organizational-Environmental
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Challenges and opportunities for artificial intelligence in auditing: Evidence from the field Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-01-21 Julia Kokina, Shay Blanchette, Thomas H. Davenport, Dessislava Pachamanova
In this study we research the adoption of artificial intelligence (AI) in auditing by large public accounting firms, with emphasis on its challenges and opportunities. Some previous studies point to delayed adoption of AI in auditing due to regulations and the need for additional safeguards while others document extensive AI implementation. To address this dissensus, we conducted 22 interviews with
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Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2025-01-21 Sameh Farhat Ammar
This study delves into the dialectical implications of Cloud-ERP within organisations, emphasising the roles of accountants and information systems (IS) professionals across various organisational sizes. Adopting an institutional logic perspective, it explores the multiplicity, contestation, and mechanisms that elucidate the hybridity nature of Cloud-ERP and its impact on organisations and the involvement
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Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-10-21 Kristina C. Demek, Brian Giunta, Robert Pinsker
The accounting profession continues to face a talent shortage. In addition, the skills and demands of accountants continue to evolve as technology changes. At the same time, many autism spectrum disorder (ASD) persons remain unemployed or underemployed. Companies, including the Big 4, have begun hiring programs looking at a diverse set of individuals, including ASD persons. General anecdotes suggest
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A scoping review of ChatGPT research in accounting and finance Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-10-07 Mengming Michael Dong, Theophanis C. Stratopoulos, Victor Xiaoqi Wang
This paper provides a review of recent publications and working papers on ChatGPT and related Large Language Models (LLMs) in accounting and finance. The aim is to understand the current state of research in these two areas and identify potential research opportunities for future inquiry. We identify three common themes from these earlier studies. The first theme focuses on applications of ChatGPT
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Digital transformation voluntary disclosure: Insights from leading European companies Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-09-29 Cinta Borrero-Domínguez, Virginia Cortijo-Gallego, Tomás Escobar-Rodríguez
The first goal of this paper is to propose guidelines for digital transformation (DT) voluntary disclosure, using as a starting point the DT voluntary disclosure practices followed by leading European companies. As a second goal, we analyse the factors that may be influencing the DT reporting practices adopted by these companies.
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Understanding cybersecurity breach contagion effects: The role of the loss heuristic and internal controls Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-09-26 Andrea Seaton Kelton, Ya-Wen Yang
In this study, we seek to provide insights into the conflicting findings from prior research about whether the consequences of a cybersecurity breach spillover to non-breached bystander firms in the same industry − a phenomenon known as contagion effects. When considering the implications of a breach for a bystander firm, we suggest investors will rely on the loss heuristic and thus view loss (profit)
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The application of continuous audit and monitoring methodology: A government medication procurement case Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-09-21 Wenru Wang, Miklos A. Vasarhelyi
In the government procurement process, waste and abuses are hard to avoid, and there are usually latencies between the event occurrence and detection works. The continuous audit methodology has been adopted by many public and private firms to actively monitor transactions and detect possible anomalies. Compared to the adoptions in the private sector, implementations of continuous audit and monitoring
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Exploring accounting and AI using topic modelling Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-09-21 Brid Murphy, Orla Feeney, Pierangelo Rosati, Theo Lynn
Historically, literature suggests that a variety of accounting roles will be replaced by Artificial Intelligence (AI) and related technologies; however, in recent years there is a growing recognition that accounting can in fact harness AI’s potential to add value to organisations. Commentators have highlighted the need for increased research exploring accounting and AI and for accounting scholars to
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The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-08-11 Jiehui (Annabella) Huang, Uday Murthy
In March 2022, the Securities and Exchange Commission (SEC) proposed the mandatory reporting of cybersecurity risk management policies for public companies. This study aims to explore the potential impact of cybersecurity risk management strategy disclosure on nonprofessional investors. Using a 4 x 1 between-participants experimental design, we examine whether nonprofessional investors’ perceptions
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Artificial intelligence co-piloted auditing Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-07-15 Hanchi Gu, Marco Schreyer, Kevin Moffitt, Miklos Vasarhelyi
This paper proposes the concept of artificial intelligence co-piloted auditing, emphasizing the collaborative potential of auditors and foundation models in the auditing domain. The paper discusses the future relationship and interactions of human auditors and AI, imagining an audit setup where auditors’ capabilities are enhanced through artificial intelligence across a variety of audit tasks. To exemplify
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Fair value estimates for illiquid cryptocurrency Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-07-13 Guangyue Zhang, Alexander Sannella, Gerard Brennan, Muhammad Talha Afzal
To address the need for reporting and disclosure of cryptocurrency holdings in compliance with the FASB guidance for the use of fair value measurements for cryptocurrency (FASB, 2023), this paper develops a modeling process for reporting entities to measure the market value of cryptocurrencies with limited or no observable transactions. In this valuation model, we consider the last observable market
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Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains? Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-07-11 Ju Myung Song, Tawei Wang, Ju-Chun Yen, Yu-Hung Chen
This study uses analytical models to investigate whether requiring cybersecurity assurance or a particular maturity level for vendors or contractors will help them improve their cybersecurity management. Our findings suggest that, if a supplier decides on its preferred cybersecurity maturity level without knowing what level a contract requires, the supplier is more likely to exert more effort to improve
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Board roles required for IT governance to become an integral component of corporate governance Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-07-06 Laura Caluwe, Carla L. Wilkin, Steven De Haes, Tim Huygh
Digitization is fundamentally changing how organizations create and deliver business value, with information technology (IT) leveraged to improve business processes and controls. Its pervasive effects upon organizations’ risk exposures and performance requires boards’ prudent and integrated consideration of the resultant IT opportunities and risk management. However, IT governance research suggests
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Government ESG reporting in smart cities Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-07-04 Yu Gu, Steven Katz, Xinxin Wang, Miklos Vasarhelyi, Jun Dai
Governments shoulder the responsibility of pursuing a variety of sustainability objectives, the consequences of which may not be discernable in traditional reporting frameworks. Environmental, Social, and Governance (ESG) reporting would be a valuable addition to the existing financial, service, and infrastructure aspects of government reporting. While reportable data may be difficult to measure, smart
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Empirical analysis of liquidity thresholds for crypto assets Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-07-03 Sheng-Feng Hsieh, Gerard Brennan, Alexander J. Sannella
This study applies the methodology of the SEC (2018) to empirically determine thresholds for liquidity of crypto assets, utilizing two metrics for assessing liquidity: the Average Daily Volume (ADV) calculated by the number of units of crypto assets traded (ADV#) and by the traded dollar amounts (ADV$). Our findings reveal that the liquidity distribution patterns for both actively and thinly traded
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The marketing on Big 4 websites of Big Data Analytics in the external audit: Evidence and consequences Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-07-03 Michael Alles, Glen L. Gray
Leveraging ubiquitous digital data, advanced hardware, and sophisticated software, Big Data Analytics (BDA) enables unprecedented in-depth examination of business processes. This paper investigates how the Big 4 accounting firms promote their use of technology-enabled analytics in auditing practices on their official websites. We find that all the Big 4 market their audit analytics as offering operational
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Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-06-16 Albertina Paula Monteiro, Joana Vale, Eduardo Leite, Marcin Lis
This study aims to analyze whether non-financial (NF) performance is influenced by the quality of accounting information system (AIS) and the quality/usefulness of financial information (FI) and whether this influence is more pronounced in companies managed by women. Data of 381 Portuguese companies were subjected to structural equations model analysis. The results reveal that (1) companies managed
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How graphical vividness and interactivity in non-financial presentations influence nonprofessional investors Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-06-13 Yibo James Zhang, Uday Murthy
We investigate how graphical vividness and interactivity in displays of non-financial information following poor financial performance affect the judgments of nonprofessional investors. Leveraging the Hamilton and Winchel (2019) model of dual-process theories of persuasion in financial reporting, we hypothesize and find that graphical vividness and interactivity jointly influence nonprofessional investors
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Using data-driven methods to detect financial statement fraud in the real scenario Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-06-12 Ying Zhou, Zhi Xiao, Ruize Gao, Chang Wang
This study seeks to explore the potential of data-driven methods for developing a financial statement fraud prediction model. We emphasize that building a fraud prediction model that can be used to detect fraud in real-world applications should receive attention from researchers. However, the severe class imbalance issue and the complex nature of fraudulent activities make it a rather challenging task
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Information security risk items and management practices for mobile payment using non-financial-institution service providers: An exploratory study Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-05-30 Shaio-Yan Huang, Tawei Wang, Yu-Ting Huang, Tzu-Ning Yeh
Mobile payment has become increasingly popular in recent years. However, concerns remain about the information security risk management practices implemented by non-financial-institution mobile payment service providers, such as mobile phone carriers and technology companies, using tokenization systems and encryption mechanisms. Using the modified Delphi method and building on the COBIT 2019 framework
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Development of a decision support system for client acceptance in independent audit process Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-05-15 Selcuk Cebi, Necip Fazıl Karakurt, Erkan Kurtulus, Bunyamin Tokgoz
Intelligent Information Technology (IIT) applications are crucial in the audit process, enhancing quality, effectiveness, and efficiency. The client acceptance process (CAP), one of the critical audit steps, involves subjective evaluations where business managers' claims intersect with independent audit firm managers' expectations. This subjective nature introduces the potential for errors or misjudgments
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Information technology internal control material weaknesses in financial reporting: Categories, trends, associations, and industry effects Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-03-20 Amir Mojtahedi, Lina Zhou
Information technology internal control material weaknesses (ITICMW)s can lead to misrepresentations of companies’ financial information and inefficiencies in financial decision-making because of the significant role of IT in financial reporting processes. Previous studies of ITICMWs are mostly based on ITICMWs in general. Despite a few studies addressing specific categories of ITICMWs, they used pre-2010
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Looking beyond the hype: The challenges of blockchain adoption in accounting Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-03-16 Mohsina Akter, Tyge-F. Kummer, Ogan Yigitbasioglu
Blockchain has been hyped and considered a potential game-changer for the recording of accounting transactions as it enables triple-entry accounting and real-time reporting. However, there is very little knowledge of the uptake of blockchain in accounting, and most blockchain accounting research is conceptual, lacking empirical evidence. This study addresses this gap and examines the organisational
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Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-03-12 Zabihollah Rezaee, Gaoguang Zhou, Luofan (Luther) Bu
Ever-increasing data breach incidents are destroying firms’ operations and financial sustainability. We examine the association between corporate social irresponsibility (CSIR) and data breach incidents, stock market reactions to these incidents, and how the affected firms respond to data breaches. Using a sample of 24,456 observations from 2005 to 2018, we find a positive and significant association
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Emerging digital technologies and auditing firms: Opportunities and challenges Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-03-12 Sonia Vitali, Marco Giuliani
This article aims to analyse the impacts of new technologies, namely robotic process automation (RPA) and artificial intelligence (AI), on auditing firms. In particular, we focus on the companies’ everyday activities, organisational structure, hiring practices, and the competitive gap between Big4 and non-Big4 auditing firms. To this end, the article is based on a field study involving 14 auditing
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Accounting fraud detection using contextual language learning Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-03-11 Indranil Bhattacharya, Ana Mickovic
Accounting fraud is a widespread problem that causes significant damage in the economic market. Detection and investigation of fraudulent firms require a large amount of time, money, and effort for corporate monitors and regulators. In this study, we explore how textual contents from financial reports help in detecting accounting fraud. Pre-trained contextual language learning models, such as BERT
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The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-03-07 Adelaide Ippolito, Marco Sorrentino, Luisa Guardato, Raffaele Marcello, Giuseppe Paolone
This study analyses the organisational reengineering processes developed following the adoption of an Enterprise Resource Planning (ERP) system in a public university hospital. Interestingly, a public university hospital was obliged to adhere to a regional ERP system owing to regulatory requirements. This caused the elimination of the pre-existing information flow architecture and the need for further
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Disentangling the effects of top management on management accounting systems utilization Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-03-03 Elsa Pedroso, Carlos F. Gomes
Top managers have a decisive role in managing business organizations, including linking the effective use of their organizational resources with the corporate strategy. This study aims to analyze the influence of top management support on the utilization of management accounting systems (MAS) in SMEs. For this purpose, we explored the mediating role of four variables related to organizational decision-making
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Sustaining the rise of accounting information systems: Perspectives of the incoming editors Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-01-16 Gregory J. Gerard, Indrit Troshani
Abstract not available
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Vale to Patricia Navarro-Velez Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2024-01-13 Steve G. Sutton
Abstract not available
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Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2023-12-30 Arfah Habib Saragih, Syaiful Ali, Eko Suwardi, Hargo Utomo
Based on stakeholder theory, resource-based theory, and decision theory, this study explores the relationship between information technology governance and internal information quality in determining business entity tax savings. Specifically, we examine the effects of internal information quality and information technology governance on corporate tax savings. We also investigate the joint effect of
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Developing digital competencies of controllers: Evidence from the Netherlands Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2023-12-29 Bert Steens, Jan Bots, Koen Derks
Prior research foresees that advancing digital technologies call for increasing competency levels of controllers. Competency theory predicts that achieving this will require increasing knowledge of these technologies and the ability to task-specifically use it. Empirical evidence of the recognition of these necessary conditions is missing. Drawing on competency literature and extant research on influences
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AIS research opportunities utilizing Machine Learning: From a Meta-Theory of accounting literature Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2023-12-27 Adam Booker, Victoria Chiu, Nathan Groff, Vernon J. Richardson
We use Accounting Information Systems (AIS) -theory to develop a framework for analyzing and using machine learning in accounting research, emphasizing 1) specific accounting research tasks, 2) supervised and unsupervised models, and 3) inductive vs. deductive research designs. We apply our framework to organize AIS and accounting research and highlight opportunities for future AIS research using machine
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Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions? Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2023-12-21 Tom Downen, Sarah Kim, Lorraine Lee
Businesses are increasingly using artificial intelligence (AI) in accounting systems to reduce uncertainty and improve accuracy. However, algorithm aversion (Dietvorst et al., 2015) indicates that individuals often avoid information provided by automated systems as compared to that provided by humans. This paper is an exploratory step towards documenting an emotional response to AI. We experimentally
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Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2023-12-20 Giovana Sordi Schiavi, Ariel Behr, Carla Bonato Marcolin
This article aims to shed light on digital transformation in the accounting sector from the perspective of institutional change. We performed a systematic literature review to understand how institutional change could be applied to research on Accounting Information Systems (AIS), using a quantitative method to categorize data through LSA (Latent Semantic Analysis) technique; and a qualitative method
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Enablers, barriers and strategies for adopting new technology in accounting Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2023-12-11 Denise Jackson, Christina Allen
Although the benefits of technological innovation are widely recognised, the accounting profession continues to undervalue and inadequately leverage technologies such as artificial intelligence, robotic process automation and blockchain. This study builds on earlier work on the antecedents and barriers to technology adoption and considers the role of technological, organisational and environmental
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The rise of accounting information systems Int. J. Account. Inf. Syst. (IF 4.1) Pub Date : 2023-11-16 Severin V. Grabski, Stewart A. Leech
Abstract not available