International Journal of Accounting Information Systems最新文献

Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems 缩小人才差距：会计和信息系统领域自闭症谱系障碍患者跨学科研究框架

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-10-21 DOI: 10.1016/j.accinf.2024.100712

{"title":"Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems","authors":"","doi":"10.1016/j.accinf.2024.100712","DOIUrl":"10.1016/j.accinf.2024.100712","url":null,"abstract":"<div><div>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 ASD persons are thriving in terms of innovation, efficiency, and productivity. While neurotypical (NT) persons have been shown in multiple studies to rely on simple heuristics, which reduce judgment quality, we argue that there are neuropsychological differences in visual perception and attention that play a vital role in why ASD persons may be less susceptible to heuristics and biases; hence, increasing judgment quality. This paper presents an interdisciplinary research framework that adapts the human information processor model of cognition to bring together the judgment and decision-making, autism, and neuropsychological literatures to focus on areas where ASD persons may have judgment-related advantages over NT persons. We discuss the framework and present example research questions for two areas where ASD accountants are performing tasks: cybersecurity and software development. Our framework presents a guide for future empirical research where accounting academics can lead an interdisciplinary effort to support company inclusion programs of ASD persons and, more broadly, of neurodivergent persons.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":null,"pages":null},"PeriodicalIF":4.1,"publicationDate":"2024-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142528628","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 scoping review of ChatGPT research in accounting and finance 会计和财务领域 ChatGPT 研究的范围审查

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-10-07 DOI: 10.1016/j.accinf.2024.100715

引用次数: 0

Digital transformation voluntary disclosure: Insights from leading European companies 数字化转型自愿披露：欧洲领先企业的见解

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-09-29 DOI: 10.1016/j.accinf.2024.100711

{"title":"Digital transformation voluntary disclosure: Insights from leading European companies","authors":"","doi":"10.1016/j.accinf.2024.100711","DOIUrl":"10.1016/j.accinf.2024.100711","url":null,"abstract":"<div><h3>Purpose</h3><div>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.</div></div><div><h3>Design/ methodology/ approach</h3><div>This paper combines qualitative text data mining and panel least squares methodologies to explore current DT disclosure practices followed by leading European companies in their annual reports, and to test our hypotheses identifying the factors that may be influencing the DT reporting practices.</div></div><div><h3>Findings</h3><div>Our findings show that leading European companies are currently disclosing information about DT on a voluntary basis. However, we find significant differences in their reporting practices, which means that there is still a lack of standardization that can be overcome through DT voluntary disclosure guidelines. Our study contributes to the literature by showing the significant effect of company size, economic sector, the Covid-19 pandemic and CEO gender on DT voluntary disclosure practices.</div></div><div><h3>Originality</h3><div>We created DT voluntary disclosure guidelines for leading European companies. Having globally harmonised disclosure practices may lead to making meaningful comparisons among companies. Furthermore, results from the panel least squares method significantly contribute to our understanding of the factors that shape the disclosure practices of companies regarding their DT voluntary disclosure initiatives.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":null,"pages":null},"PeriodicalIF":4.1,"publicationDate":"2024-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142329938","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

Understanding cybersecurity breach contagion effects: The role of the loss heuristic and internal controls 了解网络安全漏洞的传染效应：损失启发式和内部控制的作用

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-09-26 DOI: 10.1016/j.accinf.2024.100714

{"title":"Understanding cybersecurity breach contagion effects: The role of the loss heuristic and internal controls","authors":"","doi":"10.1016/j.accinf.2024.100714","DOIUrl":"10.1016/j.accinf.2024.100714","url":null,"abstract":"<div><div>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) bystander firms as more (less) likely to suffer a similar breach in the future. This will lead to greater cybersecurity breach contagion effects for loss firms than for profit firms. Furthermore, we propose that internal control quality will mitigate contagion effects and to a greater extent for loss firms than for profit firms. To test our hypotheses, we use a sample of cybersecurity breaches and identify a sample of non-breached bystander firms in the same subindustry as the breached firms. Our findings support our predictions and help explain the mixed findings from research on cybersecurity breach contagion effects. Results should also be informative to boards of directors and firm management considering ways to minimize costs associated with contagion effects.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":null,"pages":null},"PeriodicalIF":4.1,"publicationDate":"2024-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142322492","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

Internal control risk disclosure, media coverage and stock price crash risk: Evidence from China 内部控制风险披露、媒体报道与股价暴跌风险：来自中国的证据

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-09-23 DOI: 10.1016/j.accinf.2024.100710

引用次数: 0

Exploring accounting and AI using topic modelling 利用主题建模探索会计与人工智能

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-09-21 DOI: 10.1016/j.accinf.2024.100709

{"title":"Exploring accounting and AI using topic modelling","authors":"","doi":"10.1016/j.accinf.2024.100709","DOIUrl":"10.1016/j.accinf.2024.100709","url":null,"abstract":"<div><p>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 consider multi-disciplinary research in this area. This study uses a form of topic modelling to analyse literature exploring AI and related techniques in an accounting context. Latent Dirichlet Allocation (LDA) has been used to enable probabilistic, machine-based interrogation of large volumes of literature. This study applies LDA to the abstracts of 930 peer-reviewed academic publications from a variety of disciplines to identify the most significant accounting and AI topics discussed in the literature during the period 1990 to 2023. Our findings suggest that prior literature reviews based on more traditional methodologies do not capture a comprehensive picture of accounting and AI research. Eleven topic clusters are identified which provide a comprehensive topology of the extant literature discussing accounting and AI and set out an agenda for future research designed to foster academic progress in the area. It also represents one of the first applications of probabilistic topic modelling to accounting literature.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":null,"pages":null},"PeriodicalIF":4.1,"publicationDate":"2024-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1467089524000423/pdfft?md5=6aa95b6014d1e9a0b317cc8854ae43b9&pid=1-s2.0-S1467089524000423-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142272980","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

The application of continuous audit and monitoring methodology: A government medication procurement case 持续审计和监督方法的应用：政府药品采购案例

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-09-21 DOI: 10.1016/j.accinf.2024.100713

引用次数: 0

The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions 网络安全风险管理策略披露对投资者判断和决策的影响

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-08-11 DOI: 10.1016/j.accinf.2024.100696

{"title":"The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions","authors":"","doi":"10.1016/j.accinf.2024.100696","DOIUrl":"10.1016/j.accinf.2024.100696","url":null,"abstract":"<div><p>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 and decisions differ between disclosed cybersecurity risk management strategies of self-assessment, self-assessment referencing the <span><span>National Institute of Standards and Technology (NIST)</span></span> framework, third-party assurance, and insurance. We find that nonprofessional investors’ willingness to invest is significantly higher for the insurance strategy compared to the third-party cybersecurity examination and self-assessment (without reference to NIST) strategies. Moderated mediation analysis reveals that investors’ perceptions of financial risk moderates the mediating effect of perceived cybersecurity risk management strategy effectiveness on the relation between cybersecurity risk management strategy and likelihood of investment. Our study contributes to regulators, practitioners, and stakeholders concerned about the potential impact of cybersecurity risk management strategy disclosures on nonprofessional investors.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":null,"pages":null},"PeriodicalIF":4.1,"publicationDate":"2024-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141915399","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 co-piloted auditing 人工智能协同审计

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-07-15 DOI: 10.1016/j.accinf.2024.100698

引用次数: 0

Fair value estimates for illiquid cryptocurrency 非流动加密货币的公允价值估算

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-07-13 DOI: 10.1016/j.accinf.2024.100700

Guangyue Zhang , Alexander Sannella , Gerard Brennan , Muhammad Talha Afzal

{"title":"Fair value estimates for illiquid cryptocurrency","authors":"Guangyue Zhang , Alexander Sannella , Gerard Brennan , Muhammad Talha Afzal","doi":"10.1016/j.accinf.2024.100700","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100700","url":null,"abstract":"<div><p>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 information with time decay, its comparable assets market index, and dynamic real-time market participants’ sentiment and attention. Notably, the application of exogenous variables allows us to maximize the observable inputs in measuring fair value, such as asset classification based on economic traits and market participants’ attention and sentiment measurement with online media textual analytics. We propose a valuation framework and construct a prediction model that can achieve a prediction accuracy of 87 % on target asset resurging prices.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":null,"pages":null},"PeriodicalIF":4.1,"publicationDate":"2024-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1467089524000332/pdfft?md5=fa4603da4cce065df67b40e125f5646e&pid=1-s2.0-S1467089524000332-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141607270","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