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International Journal of Accounting Information Systems最新文献

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Excessive custom XBRL tag usage in 10-K filings and SEC oversight
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-03-19 DOI: 10.1016/j.accinf.2025.100742
Joung W. Kim , Daeun Lee
{"title":"Excessive custom XBRL tag usage in 10-K filings and SEC oversight","authors":"Joung W. Kim ,&nbsp;Daeun Lee","doi":"10.1016/j.accinf.2025.100742","DOIUrl":"10.1016/j.accinf.2025.100742","url":null,"abstract":"<div><div>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 observe a positive association between excessive custom tag usage and SEC oversight, evidenced by a higher likelihood of receiving comment letters and increased SEC involvement, which raises concerns over substantive disclosure deficiencies. In response to increased regulatory scrutiny, we document that firms reduce the proportion of custom tags in subsequent filings, and we find that SEC-reviewed custom tags enhance the informativeness of financial reports for investors. Collectively, our findings suggest that the excessive use of custom tags reflects a manifestation of firms’ disclosure deficiencies, which are mitigated during the SEC review process.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100742"},"PeriodicalIF":4.1,"publicationDate":"2025-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143678306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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
Bankruptcy prediction: Integration of convolutional neural networks and explainable artificial intelligence techniques
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-03-13 DOI: 10.1016/j.accinf.2025.100744
Yu-Cheng Lin , Roni Padliansyah , Yu-Hsin Lu , Wen-Rang Liu
{"title":"Bankruptcy prediction: Integration of convolutional neural networks and explainable artificial intelligence techniques","authors":"Yu-Cheng Lin ,&nbsp;Roni Padliansyah ,&nbsp;Yu-Hsin Lu ,&nbsp;Wen-Rang Liu","doi":"10.1016/j.accinf.2025.100744","DOIUrl":"10.1016/j.accinf.2025.100744","url":null,"abstract":"<div><div>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 interpretability through techniques like Shapley Additive exPlanations (SHAP) and Local Interpretable Model-Agnostic Explanations (LIME). These XAI methods aim to clarify AI decisions in the BPM, addressing the ongoing debate within the financial research community regarding the most informative ratios for bankruptcy prediction. This research marks a significant advancement in financial accounting by merging the transparency of XAI with effective bankruptcy prediction, offering a more comprehensive understanding of financial ratio analysis.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100744"},"PeriodicalIF":4.1,"publicationDate":"2025-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143609497","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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
Earnings management visualization and prediction using machine learning methods
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-03-10 DOI: 10.1016/j.accinf.2025.100743
David Veganzones , Eric Séverin
{"title":"Earnings management visualization and prediction using machine learning methods","authors":"David Veganzones ,&nbsp;Eric Séverin","doi":"10.1016/j.accinf.2025.100743","DOIUrl":"10.1016/j.accinf.2025.100743","url":null,"abstract":"<div><div>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 management, this research reveals diverse financial profiles related to earnings management. Firms that conduct downward manipulation (accruals and real activities) share a sound financial profile. For firms that manipulate earnings upward, different types of financial distress influence the earnings management tool they use: Companies with liquidity constraints undertake accruals earnings management; companies with solvency difficulties are prone to real activities management. Notably, the proposed machine learning method outperforms traditional prediction methods in detecting signals of earnings management.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100743"},"PeriodicalIF":4.1,"publicationDate":"2025-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143579594","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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
A Framework for the Structured Implementation of Process Mining for Audit Tasks
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-03-10 DOI: 10.1016/j.accinf.2025.100727
Tassilo L. Föhr , Valentin Reichelt , Kai-Uwe Marten , Marc Eulerich
{"title":"A Framework for the Structured Implementation of Process Mining for Audit Tasks","authors":"Tassilo L. Föhr ,&nbsp;Valentin Reichelt ,&nbsp;Kai-Uwe Marten ,&nbsp;Marc Eulerich","doi":"10.1016/j.accinf.2025.100727","DOIUrl":"10.1016/j.accinf.2025.100727","url":null,"abstract":"<div><div>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 barriers for practitioners. This study utilizes Design Science Research (DSR) to develop the Audit Process Mining (APM) Framework to implement PM into audit tasks and overcome existing implementation barriers. The APM Framework was designed using empirical insights extracted from interviews with subject matter experts across various audit firms and large industrial companies. Furthermore, 19 auditing professionals confirmed that the APM Framework is a valid and verified solution.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100727"},"PeriodicalIF":4.1,"publicationDate":"2025-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143579593","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Segregation of duties in accounting systems: A framework
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-02-15 DOI: 10.1016/j.accinf.2025.100725
Rosemary Kim , Timothy Hedley , Jagdish Gangolly , S.S. Ravi
{"title":"Segregation of duties in accounting systems: A framework","authors":"Rosemary Kim ,&nbsp;Timothy Hedley ,&nbsp;Jagdish Gangolly ,&nbsp;S.S. Ravi","doi":"10.1016/j.accinf.2025.100725","DOIUrl":"10.1016/j.accinf.2025.100725","url":null,"abstract":"<div><div>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 to have no tasks unassigned to employees, no task assigned to an employee that does not have the skills to perform it, and compliance with all SoD rules, the paper develops polynomial time algorithms for the verification of SoD compliance of task and role assignments to employees in a sales order processing example with three SoD rules to illustrate the concepts in the paper. We also discuss the relationship of our model with the work on computational auditing and suggest how the two together can provide a unified view of SoD.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100725"},"PeriodicalIF":4.1,"publicationDate":"2025-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143422180","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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
Accelerating the future of audit technologies: Introducing the special issue and emphasizing future research directions
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-02-13 DOI: 10.1016/j.accinf.2025.100740
Stuart Black (Special Issue Guest Editor), Gregory J. Gerard (Special Issue Guest Editor)
{"title":"Accelerating the future of audit technologies: Introducing the special issue and emphasizing future research directions","authors":"Stuart Black (Special Issue Guest Editor),&nbsp;Gregory J. Gerard (Special Issue Guest Editor)","doi":"10.1016/j.accinf.2025.100740","DOIUrl":"10.1016/j.accinf.2025.100740","url":null,"abstract":"","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100740"},"PeriodicalIF":4.1,"publicationDate":"2025-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143445632","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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 increased role of advanced technology and automation in audit: A delphi study
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-02-11 DOI: 10.1016/j.accinf.2025.100733
Danielle R. Lombardi , Meehyun Kim , Janice C. Sipior , Miklos A. Vasarhelyi
{"title":"The increased role of advanced technology and automation in audit: A delphi study","authors":"Danielle R. Lombardi ,&nbsp;Meehyun Kim ,&nbsp;Janice C. Sipior ,&nbsp;Miklos A. Vasarhelyi","doi":"10.1016/j.accinf.2025.100733","DOIUrl":"10.1016/j.accinf.2025.100733","url":null,"abstract":"<div><div>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 and external audits, the pace and characteristics of audit automation are predominantly shaped by regulatory frameworks, technological skill sets of auditors will greatly increase, and cognitive technology will be used to assist in making judgments. Consequently, there is concern about the ethical implications of using technology. Interestingly, the experts did not foresee technology moving as quickly as it is. To appraise these predictions, we reexamine prior predictions from two previous Delphi studies. Since due care is necessary, the risks and implications of using technologies are provided.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100733"},"PeriodicalIF":4.1,"publicationDate":"2025-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143386455","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Auditors’ decision-making aid for going concern audit opinions through machine learning analysis
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-02-07 DOI: 10.1016/j.accinf.2025.100732
E.Jin Lee , Dave Tahmoush
{"title":"Auditors’ decision-making aid for going concern audit opinions through machine learning analysis","authors":"E.Jin Lee ,&nbsp;Dave Tahmoush","doi":"10.1016/j.accinf.2025.100732","DOIUrl":"10.1016/j.accinf.2025.100732","url":null,"abstract":"<div><div>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 aid. This research explores the complex interactions between many factors that hold information about the auditors’ decision process. The findings also suggest that an indicator variable for a low return on equity (ROE) contained relevant information about the going concern decision, as well as indicator variables for low current ratios, a low stock price, and several new interaction variables. Through a “white box” machine learning method, this study discovers economically and statistically significant indicator variables, rules, and interaction variables to improve the understanding of the external audit decision process and to produce a usable decision aid for auditors and investors. Moreover, the simplicity and informative “white box” nature of decision trees makes this method a good approach both in future research and in practice to understand decisions and to produce decision aids.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100732"},"PeriodicalIF":4.1,"publicationDate":"2025-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143323449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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
Website disclosure and financial performance: Evidence from U.S. hospitals using a textual analysis approach
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-02-01 DOI: 10.1016/j.accinf.2025.100741
Yangmei Wang , Tiankai Wang , Yuewu Li , Jiao Li
{"title":"Website disclosure and financial performance: Evidence from U.S. hospitals using a textual analysis approach","authors":"Yangmei Wang ,&nbsp;Tiankai Wang ,&nbsp;Yuewu Li ,&nbsp;Jiao Li","doi":"10.1016/j.accinf.2025.100741","DOIUrl":"10.1016/j.accinf.2025.100741","url":null,"abstract":"<div><div>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 website disclosure is associated with better financial performance. We further find that the effect of hospital website disclosure on financial performance is more pronounced when website readability is higher or sentiment is more positive. This suggests that hospitals that adopt positive tones and avoid using unintelligibly technical and medical terms for website content report better earnings.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100741"},"PeriodicalIF":4.1,"publicationDate":"2025-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143077765","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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
Artificial intelligence auditability and auditor readiness for auditing artificial intelligence systems
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-01-29 DOI: 10.1016/j.accinf.2025.100739
Yueqi Li , Sanjay Goel
{"title":"Artificial intelligence auditability and auditor readiness for auditing artificial intelligence systems","authors":"Yueqi Li ,&nbsp;Sanjay Goel","doi":"10.1016/j.accinf.2025.100739","DOIUrl":"10.1016/j.accinf.2025.100739","url":null,"abstract":"<div><div>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 system audits has been well addressed in the literature, auditability of AI systems has not been sufficiently addressed. AI auditability and auditors’ competencies are crucial for ensuring AI audits are conducted with high quality. Research on the auditability of AI and the competencies of AI auditors is gravely lacking leaving risks in AI systems unmitigated. The primary reason is that the field is nascent and the rapid growth has left the audit profession struggling to catch up. Foundational work on establishing parameters for such research would help advance this research. In this paper, we explore AI auditability measures and competencies required for conducting AI audits. We conducted semi‐structured interviews with 23 experienced AI professionals who have direct involvement or indirect exposure to AI audits. Based on our findings, we propose a framework of AI auditability and identify the competencies required to conduct AI audits. Our study serves as the first formal attempt to systematically identify and classify auditability measures and auditors’ expertise demanded for AI audits based on practitioners’ perspectives. Our findings contribute to the AI audit literature, inform AI developers about implementing auditability, guide the training of new AI auditors, and establish a foundation for further research in the field.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100739"},"PeriodicalIF":4.1,"publicationDate":"2025-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143077766","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"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
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