International Journal of Accounting Information Systems最新文献

A framework for dynamic blockchain-based data auditing

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-01-24 DOI: 10.1016/j.accinf.2025.100737

Zihao Liu, Huaping Wu

引用次数: 0

Using process mining as an assurance tool in the three-lines-model

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-01-23 DOI: 10.1016/j.accinf.2025.100731

Marc Eulerich, Qing Huang, Justin Pawlowski, Miklos A. Vasarhelyi

{"title":"Using process mining as an assurance tool in the three-lines-model","authors":"Marc Eulerich, Qing Huang, Justin Pawlowski, Miklos A. Vasarhelyi","doi":"10.1016/j.accinf.2025.100731","DOIUrl":"https://doi.org/10.1016/j.accinf.2025.100731","url":null,"abstract":"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 is not approach that directly links process mining to the TLM. Thus, this paper directly links process mining to all three lines of the TLM and validates the conceptual use cases with real corporate data from a multinational company. The results show the benefits of a TLM-wide implementation of process mining. Thus, our study contributes to the ongoing practical and academic discussions in several ways. First, it leverages the power of the TLM to construct the company’s assurance lines through process mining. Second, the real-world application in a multinational company provides a deep understanding of existing controls and monitoring environment. Third, it offers a broad variety of validated use cases that are aligned with the different lines and can be used as a generic framework for using process mining for different assurance activities.","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"23 1","pages":""},"PeriodicalIF":4.6,"publicationDate":"2025-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143049959","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

Impact of reporting information security breaches, accounting quality, and the opportunistic disclosure of good news and bad news

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-01-23 DOI: 10.1016/j.accinf.2025.100729

Mukesh Garg, Tawei Wang, Carla L. Wilkin

{"title":"Impact of reporting information security breaches, accounting quality, and the opportunistic disclosure of good news and bad news","authors":"Mukesh Garg, Tawei Wang, Carla L. Wilkin","doi":"10.1016/j.accinf.2025.100729","DOIUrl":"https://doi.org/10.1016/j.accinf.2025.100729","url":null,"abstract":"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 that firms with information security breaches use the timing of the disclosure of good news to cushion the blow on firm value due to the reporting of these breaches. We also find a positive and significant association between bad news disclosure and all three measures of stock price crash risk. The timing of the opportunistic release of good or bad news could suggest an effort by firms with information security breaches to confuse investors about the overall impact. Furthermore, we show that firms with information security breaches are less likely to be associated with the risk of a stock price crash when they have more transparent financial reports or ISO 27001 certification.","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"32 1","pages":""},"PeriodicalIF":4.6,"publicationDate":"2025-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143049963","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

When auditing Meets Blockchain: A study on applying blockchain smart contracts in auditing

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-01-22 DOI: 10.1016/j.accinf.2025.100730

Xiaoli Guo, Yanjun Zuo, Dong Li

引用次数: 0

Characteristics of cybersecurity and IT involvement by the IA activity

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-01-22 DOI: 10.1016/j.accinf.2025.100726

Christopher Calvin, Marc Eulerich, Matthew Holt

引用次数: 0

Challenges and opportunities for artificial intelligence in auditing: Evidence from the field

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-01-21 DOI: 10.1016/j.accinf.2025.100734

Julia Kokina, Shay Blanchette, Thomas H. Davenport, Dessislava Pachamanova

{"title":"Challenges and opportunities for artificial intelligence in auditing: Evidence from the field","authors":"Julia Kokina, Shay Blanchette, Thomas H. Davenport, Dessislava Pachamanova","doi":"10.1016/j.accinf.2025.100734","DOIUrl":"https://doi.org/10.1016/j.accinf.2025.100734","url":null,"abstract":"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 experienced audit professionals. We find that “simple AI” technologies such as key data extraction from documents and optical character recognition are used widely in audits while “complex AI” tools are only being developed. We find RPA is used to automate repetitive administrative processes while the use of RPA for audit tasks is not as common. We also find that the main AI adoption challenges are related to transparency and explainability, AI bias, data privacy, robustness and reliability, fear of auditor overreliance on AI, and the need for AI guidance. We present ideas for addressing these challenges based on our research and lessons from other fields.","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"20 1","pages":""},"PeriodicalIF":4.6,"publicationDate":"2025-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143049640","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

Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-01-21 DOI: 10.1016/j.accinf.2025.100738

Macarena Torroba, José Ramón Sánchez, Lidia López, Ángela Callejón

{"title":"Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain","authors":"Macarena Torroba, José Ramón Sánchez, Lidia López, Ángela Callejón","doi":"10.1016/j.accinf.2025.100738","DOIUrl":"https://doi.org/10.1016/j.accinf.2025.100738","url":null,"abstract":"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 framework and the Theory of Diffusion of Innovation to identify the relevant factors and their influence on adopting Data Analysis and Artificial Intelligence in auditing. Applying quantitative and qualitative analysis to data from a sample of 130 Spanish auditors, the results indicate that, although there is a great willingness to adapt to its implementation, there still needs to be a higher level of adoption of Data Analysis and Artificial Intelligence. In addition, the factor with the most significant impact on adoption is the regulation of the use of these techniques. Our research has important theoretical and professional implications by providing a greater understanding of the factors that can facilitate the successful implementation of the most sophisticated technologies in the audit profession.","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"3 1","pages":""},"PeriodicalIF":4.6,"publicationDate":"2025-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143049965","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

Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-01-21 DOI: 10.1016/j.accinf.2025.100728

Sameh Farhat Ammar

{"title":"Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals","authors":"Sameh Farhat Ammar","doi":"10.1016/j.accinf.2025.100728","DOIUrl":"https://doi.org/10.1016/j.accinf.2025.100728","url":null,"abstract":"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 of accountants and IS professionals. The study employs semi-structured interviews, observations and organisational archives. Data analysis was conducted through NVivo Plus, identifying fundamental dialectics and the prominence of various institutional logics within implicated organisations and mobilising different professionals and mechanisms to manage these implications effectively. We identified two primary competing logics—business and technical—manifesting in Cloud-ERP instantiated by three pairs of interactable dialectics: economisation vs transparency, accessibility vs restriction, and efficiency vs misalignment. The importance of these dialectics varies across organisational sizes: transparency in large organisations, accessibility in medium-sized enterprises, and misalignment in small enterprises. This dynamic interplay, influenced by the roles of accountants and IS professionals, highlights the need for context-specific collaborative mechanisms, practical in large organisations, trust-based in medium enterprises, and pragmatic in small enterprises, to manage these competing logics effectively. The findings have implications for theory and practice, providing insights into the dialectics, tension, and complex decision-making landscape of Cloud-ERP.","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"116 1","pages":""},"PeriodicalIF":4.6,"publicationDate":"2025-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143049643","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

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

Kristina C. Demek , Brian Giunta , Robert Pinsker

{"title":"Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems","authors":"Kristina C. Demek , Brian Giunta , Robert Pinsker","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":"55 ","pages":"Article 100712"},"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

Mengming Michael Dong , Theophanis C. Stratopoulos , Victor Xiaoqi Wang

引用次数: 0