International Journal of Accounting Information Systems最新文献

Exploring the role of digital governance: The effect of audit digitalization on firms’ internal control weaknesses in China 探索数字治理的作用：审计数字化对中国公司内部控制薄弱环节的影响

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-07-23 DOI: 10.1016/j.accinf.2025.100756

Wen Shi, Zenglian Zhang

引用次数: 0

A practical guide to implementing ChatGPT as a secondary coder in qualitative research 在定性研究中将ChatGPT作为辅助编码器实现的实用指南

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-07-15 DOI: 10.1016/j.accinf.2025.100754

Eva Blondeel, Patricia Everaert, Evelien Opdecam

{"title":"A practical guide to implementing ChatGPT as a secondary coder in qualitative research","authors":"Eva Blondeel, Patricia Everaert, Evelien Opdecam","doi":"10.1016/j.accinf.2025.100754","DOIUrl":"10.1016/j.accinf.2025.100754","url":null,"abstract":"<div><div>Analyzing interview data provides in-depth insights into qualitative research topics, but is often a time-consuming and costly process. This research aims to enhance this process by leveraging transformative technologies influencing the accounting field, like ChatGPT. ChatGPT is capable of generating human-like text and performing text-based analyses by using a pre-trained model. Specifically, this research illustrates ChatGPT’s role as a secondary coder in deductive qualitative accounting research, analyzing interview transcripts using content analysis with a predefined coding scheme. Data was collected through semi-structured interviews with 36 business economics students. First, the primary researcher manually analyzed the data using a deductive approach. Next, a second human researcher and ChatGPT (ChatGPT-4o Plus) were appointed as secondary coders to independently verify and validate the coding. The paper demonstrates ChatGPT’s potential to assist in coding interview transcripts, emphasizing its role as a supplementary tool in qualitative research. The coding results from both secondary coders were compared with those of the primary human coder, revealing over 99% agreement for both secondary coders. In addition, a step-by-step illustration, best practices, prompts, and critical reflections are shared. This study serves as a foundational step in understanding and leveraging ChatGPT’s use in the analysis of interview transcripts.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100754"},"PeriodicalIF":4.1,"publicationDate":"2025-07-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144631360","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

Unlocking bankruptcy clues: A novel sentence-based machine learning approach 解锁破产线索：一种新颖的基于句子的机器学习方法

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-07-12 DOI: 10.1016/j.accinf.2025.100751

Matthies Hesse , Thomas Loy

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Discriminative meets generative: Automated information retrieval from unstructured corporate documents via (large) language models 判别满足生成：通过（大型）语言模型从非结构化公司文档中自动检索信息

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-07-12 DOI: 10.1016/j.accinf.2025.100750

Sergej Levich , Lucas Knust

{"title":"Discriminative meets generative: Automated information retrieval from unstructured corporate documents via (large) language models","authors":"Sergej Levich , Lucas Knust","doi":"10.1016/j.accinf.2025.100750","DOIUrl":"10.1016/j.accinf.2025.100750","url":null,"abstract":"<div><div>This paper demonstrates the potential of (large) language models to transform accounting practice and research by automating information retrieval from unstructured sources. While information retrieval in accounting has hitherto been predominantly addressed through handcrafted, rule-based systems, we have devised an approach based entirely on machine learning methods from the field of natural language processing (NLP). Specifically, we consider and contrast two modeling paradigms in NLP: discriminative modeling and generative modeling. In the former case, we fine-tune a language model pre-trained for multilingual, visually rich document understanding. In the latter, we apply prompting techniques to utilize a large language model (LLM) without prior training. We illustrate our approach by retrieving group ownership data from annual reports in Portable Document Format (PDF). We successfully retrieve group ownership information for both modeling paradigms, achieving a strong overall accuracy with a low percentage of false negatives. Furthermore, we consider the impact of different reporting languages and accounting standards.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100750"},"PeriodicalIF":4.1,"publicationDate":"2025-07-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144605553","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 influence of misdirecting visual cues and alternative terminology on digital financial statement search efficiency: evidence from an eye tracking experiment 误导的视觉线索和替代术语对数字财务报表搜索效率的影响：来自眼动追踪实验的证据

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-07-09 DOI: 10.1016/j.accinf.2025.100753

Bachman P. Fulmer , Gregory J. Gerard

{"title":"The influence of misdirecting visual cues and alternative terminology on digital financial statement search efficiency: evidence from an eye tracking experiment","authors":"Bachman P. Fulmer , Gregory J. Gerard","doi":"10.1016/j.accinf.2025.100753","DOIUrl":"10.1016/j.accinf.2025.100753","url":null,"abstract":"<div><div><ul><li><span></span><span><div>The widespread availability of digital financial statements across different platforms presents challenges related to potentially misdirecting visual cues and inconsistent terminology. This study employs a quasi-experimental design to analyze the influence of misdirecting visual cues and alternative terminology on attention during information search behavior, while also examining how accounting domain knowledge moderates these effects. All participants demonstrated more efficient search behavior over time, but the effect was moderated by accounting domain knowledge. Those with high accounting domain knowledge showed significantly greater performance improvements, underscoring the role of domain knowledge in the search process. Participants with high accounting domain knowledge searched more efficiently and adapted better to irrelevant cues and inconsistent terminology, illustrating the advantage of a cognitive schema even in a basic tabular search task.</div></span></li></ul></div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100753"},"PeriodicalIF":4.1,"publicationDate":"2025-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144579268","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

Measuring the pervasiveness of IT general controls: A model and empirical validation 衡量IT通用控制的普遍性：一个模型和经验验证

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-06-23 DOI: 10.1016/j.accinf.2025.100752

Michel Benaroch

{"title":"Measuring the pervasiveness of IT general controls: A model and empirical validation","authors":"Michel Benaroch","doi":"10.1016/j.accinf.2025.100752","DOIUrl":"10.1016/j.accinf.2025.100752","url":null,"abstract":"<div><div>Auditing IT general controls (ITGC) for Sarbanes-Oxley (SOX) compliance is challenging because all ITGCs are presumed to be pervasive and in need of detailed testing. However, some ITGCs are more pervasive than others and have a greater impact on financial reporting. We developed a network model of ITGCs embedded in a system of enterprise information systems (IS) processes and used network centrality metrics to score the pervasiveness of an ITGC based on its connectivity and its implied disruptive influence on the information flow needed for the IS process system to function as intended. We tested our pervasiveness scores by examining the equity market reactions to revelations of specific ITGC deficiencies that led to cyber incidents (e.g., data breaches, cyberattacks). We found a direct relationship between ITGC pervasiveness and equity market reactions, suggesting that equity market participants attach greater value-relevance to more pervasive ITGCs. Our pervasiveness scores also explained equity market reactions better than the “priority” scores senior IT auditors assign to testing (auditing) specific ITGCs based on their importance to SOX compliance. Our findings are robust and hold for 17-day event windows and for the pre- and post-SOX periods.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100752"},"PeriodicalIF":4.1,"publicationDate":"2025-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144364949","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

Digital transformation and cybersecurity risks 数字化转型和网络安全风险

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-06-05 DOI: 10.1016/j.accinf.2025.100749

Nida Türegün

{"title":"Digital transformation and cybersecurity risks","authors":"Nida Türegün","doi":"10.1016/j.accinf.2025.100749","DOIUrl":"10.1016/j.accinf.2025.100749","url":null,"abstract":"<div><div>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 significantly influence financial outcomes, rather than the sheer scale of investment. A subsample analysis suggests that larger banks appear more resilient to cybersecurity threats due to scale-related advantages<strong>,</strong> while smaller banks can also improve their financial performance by adopting proportionate, strategically aligned cybersecurity measures. Effective cybersecurity integration correlates with improved financial metrics such as return on assets and equity. Furthermore, the severity of cybersecurity incidents negatively impacts financial performance, emphasizing the importance of proactive risk management. This study underscores the critical role of cybersecurity in financial strategy, enabling banks to navigate digital transformation challenges effectively.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100749"},"PeriodicalIF":4.1,"publicationDate":"2025-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144212226","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

Exploring Large Language Models in external audits: Implications and ethical considerations 在外部审计中探索大型语言模型：影响和道德考虑

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-06-05 DOI: 10.1016/j.accinf.2025.100748

Lazarus Elad Fotoh , Tatenda Mugwira

{"title":"Exploring Large Language Models in external audits: Implications and ethical considerations","authors":"Lazarus Elad Fotoh , Tatenda Mugwira","doi":"10.1016/j.accinf.2025.100748","DOIUrl":"10.1016/j.accinf.2025.100748","url":null,"abstract":"<div><div>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 experienced audit partners, who rated and commented on the outputs without knowing their source. The findings indicate that while LLMs efficiently perform routine and mundane tasks such as generating human-like responses and preparing basic audit working papers and reports, external LLMs struggle to produce comprehensive, audit-specific reports. Non-Big Four auditors recognise LLMs’ time-saving potential and relevance in audit planning; however, concerns persist regarding the comprehensiveness and contextual relevance of external LLM-generated risk assessments and interpretations of auditing standards. Moreover, limitations inherent in external LLMs, such as outdated information and hallucinations, necessitate auditor oversight. Ethical concerns identified include threats to auditor objectivity, confidentiality, privacy, accountability, and intellectual property rights. The study reinforces that while LLMs can enhance audit efficiency, they should complement rather than replace auditors. Their successful integration in external audits requires prompt engineering, regulatory guidance, and auditor oversight. These findings contribute to the growing research on LLMs in auditing and provide insights for audit firms considering their adoption.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100748"},"PeriodicalIF":4.1,"publicationDate":"2025-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144222963","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

Audit effort in the digital Era: Uncovering the dynamic interplay of business strategy and digital transformation 数字时代的审计工作：揭示业务战略和数字化转型之间的动态相互作用

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-05-08 DOI: 10.1016/j.accinf.2025.100747

Qiaoling Fang , Zichen Wang , Li Dang

引用次数: 0

Divergence from Benford’s law fails to measure financial statement accuracy 偏离本福德定律不能衡量财务报表的准确性

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-05-05 DOI: 10.1016/j.accinf.2025.100745

Manuel Cano-Rodríguez , Manuel Núñez-Nickel , Ana Licerán-Gutiérrez

{"title":"Divergence from Benford’s law fails to measure financial statement accuracy","authors":"Manuel Cano-Rodríguez , Manuel Núñez-Nickel , Ana Licerán-Gutiérrez","doi":"10.1016/j.accinf.2025.100745","DOIUrl":"10.1016/j.accinf.2025.100745","url":null,"abstract":"<div><div>The Financial Statement Divergence (<em>FSD</em>) 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 <em>FSD</em> score increases with the presence of accounting errors or manipulations. Regarding the first analysis, firm-year financial statements’ conformity to Benford is much lower than previously reported in the literature; this implies that the assumption of error-free financial statements conforming to Benford would hold only if an exceptionally high proportion of companies report financial statements with a substantial number of line items affected by errors or manipulations. Regarding the second analysis, we theoretically show that the relationship between accounting errors or manipulations and divergence from Benford is inconsistent: <em>FSD</em> score variations are independent of the size of the error or manipulation, and errors or manipulations may increase, decrease, or have no effect on the <em>FSD</em> score. Empirically, we show that various subsamples with <em>a priori</em> lower accounting quality do not exhibit a higher <em>FSD</em> score and, using simulated values, we verify that manipulations can increase, decrease, or have no effect on the <em>FSD</em> depending on the value of the pre-managed <em>FSD</em>. Taken together, our results cast doubts on the <em>FSD</em> score’s validity in assessing financial information quality at the firm-year level.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100745"},"PeriodicalIF":4.1,"publicationDate":"2025-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143903401","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