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International Journal of Accounting Information Systems最新文献

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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 : 2025-12-01 Epub Date: 2025-05-08 DOI: 10.1016/j.accinf.2025.100747
Qiaoling Fang , Zichen Wang , Li Dang
{"title":"Audit effort in the digital Era: Uncovering the dynamic interplay of business strategy and digital transformation","authors":"Qiaoling Fang ,&nbsp;Zichen Wang ,&nbsp;Li Dang","doi":"10.1016/j.accinf.2025.100747","DOIUrl":"10.1016/j.accinf.2025.100747","url":null,"abstract":"<div><div>This study investigates the impact of business strategy, digitalization, and their interaction on audit effort in the digital transformation era. Our findings reveal that Chinese prospector-type companies require higher levels of audit effort compared to defender-type companies. Furthermore, companies with greater digitalization tend to demand more audit effort due to the increased business risks associated with the adoption of advanced digital technologies. Contingency Theory predicts that a fit between prospector strategies and digitalization leads to more successful transformation outcomes and reduced business risks. Consistent with this theory, we find that the impact of digitalization on audit effort is reduced (increased) for prospector-type (defender-type) companies due to the strategic fit (misfit). This result highlights how the fit/misfit between a company’s strategy and its transformative initiatives can lead to varying levels of business risk, ultimately impacting the audit effort.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100747"},"PeriodicalIF":4.1,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143917354","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 当审计遇到区块链：区块链智能合约在审计中的应用研究
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-12-01 Epub Date: 2025-01-22 DOI: 10.1016/j.accinf.2025.100730
Xiaoli Guo , Yanjun Zuo , Dong Li
{"title":"When auditing Meets Blockchain: A study on applying blockchain smart contracts in auditing","authors":"Xiaoli Guo ,&nbsp;Yanjun Zuo ,&nbsp;Dong Li","doi":"10.1016/j.accinf.2025.100730","DOIUrl":"10.1016/j.accinf.2025.100730","url":null,"abstract":"<div><div>Blockchain’s decentralized characteristics have posed unique challenges and unlocked novel opportunities for the accounting and auditing sector. While the potential impact of blockchain and smart contracts on auditing has been raised, comprehensive studies remain scarce. Using the Solidity language, this study explores the viability of encoding into smart contracts specific auditing rules that can automatically identify suspicious transactions in common fraud schemes. To illustrate the feasibility, it presents a proof-of-concept framework encompassing system architecture, smart contract development, and workflow procedures. Simulation results demonstrate that blockchain-based smart contract approach in this study can effectively identify problematic transactions in near real-time. Consequently, this could help auditors to allocate audit resources to focus efforts on higher risk transactions. The findings provide implications for future studies on the application of smart contracts in auditing.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100730"},"PeriodicalIF":4.1,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143049962","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 : 2025-12-01 Epub Date: 2025-07-12 DOI: 10.1016/j.accinf.2025.100751
Matthies Hesse , Thomas Loy
{"title":"Unlocking bankruptcy clues: A novel sentence-based machine learning approach","authors":"Matthies Hesse ,&nbsp;Thomas Loy","doi":"10.1016/j.accinf.2025.100751","DOIUrl":"10.1016/j.accinf.2025.100751","url":null,"abstract":"<div><div>Our study examines the predictive power of Management Discussion and Analysis (MD&amp;A) sections in the context of bankruptcy prediction. Leveraging contextual sentence embeddings from a pre-trained Transformer model (BERT), we introduce a novel prediction model designed to identify MD&amp;A sentences associated with bankruptcies. Our sentence-level model is competitive with various document-level approaches, particularly when excluding boilerplate content. Furthermore, our sentence-level approach enhances model interpretability by uncovering high-risk topics such as performance deterioration, financial losses, and cost reductions. Lastly, we provide insights into critical high-risk disclosure patterns through structural and syntactical analysis.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100751"},"PeriodicalIF":4.1,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144605554","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 plight of digitalization: Technostress and accountants’ professional identity 数字化的困境：技术压力与会计的职业认同
IF 6 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-12-01 Epub Date: 2025-07-31 DOI: 10.1016/j.accinf.2025.100755
Muhammad Kaleem Khan , Umm E Farwa , Salman Zulfiqar , Shanshan Li , Inzamam Ul Haq
{"title":"The plight of digitalization: Technostress and accountants’ professional identity","authors":"Muhammad Kaleem Khan ,&nbsp;Umm E Farwa ,&nbsp;Salman Zulfiqar ,&nbsp;Shanshan Li ,&nbsp;Inzamam Ul Haq","doi":"10.1016/j.accinf.2025.100755","DOIUrl":"10.1016/j.accinf.2025.100755","url":null,"abstract":"<div><div>This paper explores the relationship between digitalization (DIG) and the professional identity (PI) of accountants through a moderated mediation model. Specifically, it examines the role of transformative learning (TL) as a mediator between DIG and PI and technostress (TS) as a moderator of the TL-PI relationship. Using time-lagged data collected from professional accountants, the study confirms that most of the hypothesized associations are supported, demonstrating that digitalization enhances accountants’ PI, with transformative learning mediating this link. Additionally, technostress positively moderates the relationship between TL and PI. The research offers significant implications for organizations undergoing digital transformation, highlighting the importance of investing in digital tools and fostering supportive learning environments to enhance the professional identity of accountants. It also underscores the need to manage technostress, which, when balanced, can facilitate professional growth. This study contributes to the accounting information systems literature by exploring how technological advancements and human factors, such as learning processes and stress, influence the accounting profession, offering novel insights for future research and practice.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100755"},"PeriodicalIF":6.0,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144738432","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
Auditors’ decision-making aid for going concern audit opinions through machine learning analysis 通过机器学习分析对持续经营审计意见的决策辅助
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-12-01 Epub 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":"2025-12-01","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
Accelerating the future of audit technologies: Introducing the special issue and emphasizing future research directions 加速审计技术的未来：介绍专题，强调未来的研究方向
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-12-01 Epub 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":"2025-12-01","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
Website disclosure and financial performance: Evidence from U.S. hospitals using a textual analysis approach 网站披露和财务绩效：来自美国医院的证据，使用文本分析方法
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-12-01 Epub 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":"2025-12-01","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
CEO gender and cybersecurity: The role of female CEOs in mitigating data breach risks CEO性别与网络安全：女性CEO在降低数据泄露风险中的作用
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-12-01 Epub Date: 2025-04-22 DOI: 10.1016/j.accinf.2025.100746
Liang Sun
{"title":"CEO gender and cybersecurity: The role of female CEOs in mitigating data breach risks","authors":"Liang Sun","doi":"10.1016/j.accinf.2025.100746","DOIUrl":"10.1016/j.accinf.2025.100746","url":null,"abstract":"<div><div>While cybersecurity is an important concern and CEOs play a crucial role in managing cybersecurity risks, evidence on how CEO characteristics influence data breach incidents is limited. Motivated by the increasing frequency and severity of data breaches, this study investigates how CEO gender affects firms’ likelihood of experiencing a data breach. The findings show that firms led by female CEOs are less likely to experience breaches. This association remains robust after matching on breach likelihood and correcting for selection bias. Cross-sectional analyses show that the effect of female CEOs on reducing data breach likelihood is more pronounced in poorly governed firms and in firms lacking IT expertise among top executives. Further investigation suggest that enhanced IT governance is a mechanism through which female CEOs reduce firm’s data breach likelihood. Overall, my findings reveal how CEO characteristics influence firms’ cybersecurity outcomes and complement the literature on information security and gender diversity in corporate leadership.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100746"},"PeriodicalIF":4.1,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143859213","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
Segregation of duties in accounting systems: A framework 会计制度中的职责分离：框架
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-12-01 Epub 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":"2025-12-01","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
A Framework for the Structured Implementation of Process Mining for Audit Tasks 审计任务过程挖掘的结构化实现框架
IF 4.1 3区 管理学
International Journal of Accounting Information Systems Pub Date : 2025-12-01 Epub 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":"2025-12-01","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
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