Journal of Information Systems最新文献

Environmental, Social, and Governance Committees and Information Technology Outcomes 环境、社会和治理委员会与信息技术成果

IF 2 4区管理学

Journal of Information Systems Pub Date : 2024-07-01 DOI: 10.2308/isys-2024-050

Jacob Z. Haislip

引用次数: 0

The Effects of IT Management Certification Type and Corporate Social Responsibility Performance on Investors’ Responses to Cybersecurity Breaches IT 管理认证类型和企业社会责任表现对投资者应对网络安全漏洞的影响

IF 1.9 4区管理学

Journal of Information Systems Pub Date : 2024-06-01 DOI: 10.2308/isys-2023-032

Fengchun Tang, Ling Yang

{"title":"The Effects of IT Management Certification Type and Corporate Social Responsibility Performance on Investors’ Responses to Cybersecurity Breaches","authors":"Fengchun Tang, Ling Yang","doi":"10.2308/isys-2023-032","DOIUrl":"https://doi.org/10.2308/isys-2023-032","url":null,"abstract":"\u0000 We investigate the joint effects of IT management certification type (for example, International Organization for Standardization (ISO) 27001 certification, the certification of a company’s Information Security Management System against the ISO 27001 standard, the leading international standard focused on information security) and CSR performance on investors’ responses to cybersecurity breaches. We find that the ISO 27001 certificate issued by an independent certification body serves as a proactive remedial strategy for reputation management and attenuates investors’ negative reactions following data breaches. However, the connection between the certification body that issues the certificate and the financial audit firm of the audited company may impair the effectiveness of the certificate serving as a remedial strategy for cybersecurity breaches. Similarly, superior CSR performance provides insurance-like protection and spillovers to reduce investors’ negative responses to cybersecurity breaches. We also provide some evidence suggesting that IT management certification type and CSR performance are likely substitutive mechanisms.","PeriodicalId":46998,"journal":{"name":"Journal of Information Systems","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141414938","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Outlier Detection in Auditing: Integrating Unsupervised Learning within a Multilevel Framework for General Ledger Analysis 审计中的异常值检测：将无监督学习融入总账分析的多层次框架中

IF 1.9 4区管理学

Journal of Information Systems Pub Date : 2024-05-01 DOI: 10.2308/isys-2022-026

Danyang Wei, Soohyun Cho, Miklos V. Vasarhelyi, Liam Te-Wierik

{"title":"Outlier Detection in Auditing: Integrating Unsupervised Learning within a Multilevel Framework for General Ledger Analysis","authors":"Danyang Wei, Soohyun Cho, Miklos V. Vasarhelyi, Liam Te-Wierik","doi":"10.2308/isys-2022-026","DOIUrl":"https://doi.org/10.2308/isys-2022-026","url":null,"abstract":"\u0000 Auditors traditionally use sampling techniques to examine general ledger (GL) data, which suffer from sampling risks. Hence, recent research proposes full-population testing techniques, such as suspicion scoring, which rely on auditors’ judgment to recognize possible risk factors and develop corresponding risk filters to identify abnormal transactions. Thus, when auditors miss potential problems, the related transactions are not likely to be identified. This paper uses unsupervised outlier detection methods, which require no prior knowledge about outliers in a dataset, to identify outliers in GL data and tests whether auditors can gain new insights from those identified outliers. A framework called the Multilevel Outlier Detection Framework (MODF) is proposed to identify outliers at the transaction level, account level, and combination-by-variable level. Experiments with one real and one synthetic GL dataset demonstrate that the MODF can help auditors to gain new insights about GL data.\u0000 Data Availability: The real dataset used in the experiment is not publicly available due to privacy policies.\u0000 JEL Classifications: M410, M42.","PeriodicalId":46998,"journal":{"name":"Journal of Information Systems","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141032709","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Measuring Audit Quality with Surprise Scores: Evidence from China and the U.S. 用意外得分衡量审计质量：来自中国和美国的证据

IF 1.9 4区管理学

Journal of Information Systems Pub Date : 2024-05-01 DOI: 10.2308/isys-2023-027

Hanxin Hu, Ting Sun, Miklos V. Vasarhelyi, Min Zhang

{"title":"Measuring Audit Quality with Surprise Scores: Evidence from China and the U.S.","authors":"Hanxin Hu, Ting Sun, Miklos V. Vasarhelyi, Min Zhang","doi":"10.2308/isys-2023-027","DOIUrl":"https://doi.org/10.2308/isys-2023-027","url":null,"abstract":"\u0000 This study constructs a measure of audit quality that captures the effect of potential factors that are generally unobservable to people outside of the audit firm or client company. Using machine learning and a wide range of data describing audit firm characteristics, audit partners, and public companies in China, this paper constructs the “surprise score,” a new measure of audit quality, calculated as the difference between the predicted probability and the actual value of an audit quality-related event (i.e., the existence of material misstatements, audit adjustments, and nonclean audit opinions). The effectiveness of the surprise score is validated by testing the association between the surprise score and penalties or audit firm changes. The proposed approach is applied to U.S. data to generalize its application. The surprise score adds value to existing audit quality measures and can help regulators to make better-informed decisions about audit quality.\u0000 Data Availability: Except for the data privately provided by CICPA and MFC, other datasets are available from the public sources cited in the text.\u0000 JEL Classifications: M41; M42.","PeriodicalId":46998,"journal":{"name":"Journal of Information Systems","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141026039","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Information Technology Capability, Managerial Ability, and Financial Reporting Quality: A Research Note 信息技术能力、管理能力与财务报告质量：研究说明

IF 1.9 4区管理学

Journal of Information Systems Pub Date : 2024-04-01 DOI: 10.2308/isys-2022-063

Ann N. Mungai, Lorraine S. Lee

引用次数: 0

Implementing ERP with Maintenance and Support in Mind: Exploring the Efficacy of Application Management Services for the Post-Implementation Phase 实施企业资源规划时考虑维护和支持：探索应用管理服务在实施后阶段的功效

IF 1.9 4区管理学

Journal of Information Systems Pub Date : 2024-03-01 DOI: 10.2308/isys-2022-064

Marianne Bradford, Robert A. Bucy, Murat Adivar

{"title":"Implementing ERP with Maintenance and Support in Mind: Exploring the Efficacy of Application Management Services for the Post-Implementation Phase","authors":"Marianne Bradford, Robert A. Bucy, Murat Adivar","doi":"10.2308/isys-2022-064","DOIUrl":"https://doi.org/10.2308/isys-2022-064","url":null,"abstract":"\u0000 Prior ERP research has focused primarily on adoption and implementation; however, in an ERP implementation, maintenance and support (M&S) also has a significant impact on the long-term viability and financial expenditures of organizations. Many organizations turn to application management service (AMS) providers to manage ERP M&S. We surveyed professionals knowledgeable in their companies’ use of AMS for ERP. We find associations between variables consistent with a business case of “keep the lights on” versus “value-driven” partnership and benefits achieved from the arrangement. We also examine activities that should lead to more M&S success: customization, quality documentation, and process standardization. We find associations between some of these variables and (1) more focus on M&S during implementation, (2) challenges transitioning to AMS, and (3) quality of AMS support. Our results are a first step toward research in AMS for ERP M&S and add to the AIS literature on the ERP post-implementation stage.\u0000 Data Availability: Data available upon request.","PeriodicalId":46998,"journal":{"name":"Journal of Information Systems","volume":null,"pages":null},"PeriodicalIF":1.9,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140274309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Risk of Silence—How the Capital Market Penalizes Social Media Passivity 沉默的风险--资本市场如何惩罚社交媒体的被动性

IF 1.9 4区管理学

Journal of Information Systems Pub Date : 2024-02-01 DOI: 10.2308/isys-2023-059

Christian Beer, Janine Maniora, Christiane Pott

引用次数: 0

The Risk of Silence—How the Capital Market Penalizes Social Media Passivity 沉默的风险--资本市场如何惩罚社交媒体的被动性

IF 1.9 4区管理学

Journal of Information Systems Pub Date : 2024-02-01 DOI: 10.2308/isys-2023-059

Christian Beer, Janine Maniora, Christiane Pott

引用次数: 0

Auditors’ Risk Perception of Process Control Deficiencies: A Discrete Choice Experiment 审计员对流程控制缺陷的风险认知：离散选择实验

IF 1.9 4区管理学

Journal of Information Systems Pub Date : 2024-02-01 DOI: 10.2308/isys-2021-039

Manal Laghmouch, Sebastien Lizin, Jan Mendling, Benoît Depaire, Mieke Jans

引用次数: 0

Auditors’ Categorization of Process Deviations 审计员对流程偏差的分类

IF 1.9 4区管理学

Journal of Information Systems Pub Date : 2024-01-01 DOI: 10.2308/isys-2023-051

M. Hosseinpour, Mieke Jans

引用次数: 0