International Journal of Accounting Information Systems最新文献_第3页

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 : 2025-02-07 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 , 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 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 : 2025-02-01 DOI: 10.1016/j.accinf.2025.100741

Yangmei Wang , Tiankai Wang , Yuewu Li , Jiao Li

引用次数: 0

Artificial intelligence auditability and auditor readiness for auditing artificial intelligence systems 人工智能可审计性和审计人员对审计人工智能系统的准备

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 , 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

Adaptive structural audit processes as shaped by emerging technologies 由新兴技术形成的适应性结构审计流程

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-01-29 DOI: 10.1016/j.accinf.2025.100735

Navitha Singh Sewpersadh

{"title":"Adaptive structural audit processes as shaped by emerging technologies","authors":"Navitha Singh Sewpersadh","doi":"10.1016/j.accinf.2025.100735","DOIUrl":"10.1016/j.accinf.2025.100735","url":null,"abstract":"<div><div>This study investigates how audit firms integrate emerging technologies to transform traditional audit methodologies and enhance audit quality. Using a qualitative research approach, the findings highlight that centralized audit platforms streamline documentation, promote knowledge sharing, and facilitate more effective internal reviews. Advanced Data Analytics (ADAs) such as the General Ledger (GL) Analyzer, process mapping technologies, and data visualization platforms complement professional judgment and skepticism, ensuring that human expertise remains central to the audit process. However, regulatory lag and dual data governance frameworks challenges hinder the seamless adoption of data-centric audit practices. This study emphasizes the importance of audit-data team collaboration for managing large datasets, ensuring data quality, and mitigating the risks of noisy data and false positives. Scalable audit tools are essential to serve a broad client base while retaining the flexibility to address client-specific risks. The Adaptive Audit Ecosystem (AAE) is introduced as a theoretical contribution, conceptualizing the interaction between technology, human expertise, governance structures, and regulatory requirements. The AAE illustrates how emerging technologies augment traditional practices while preserving essential audit principles, such as professional skepticism, judgment, independence, and accountability. This study concludes by presenting a future research agenda within the People, Process, Technology, and Governance (PPTG) framework.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100735"},"PeriodicalIF":4.1,"publicationDate":"2025-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143077778","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

Application of consumer search volume in auditing 消费者搜索量在审计中的应用

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-01-28 DOI: 10.1016/j.accinf.2025.100736

Pei Li

引用次数: 0

A framework for dynamic blockchain-based data auditing 一个基于区块链的动态数据审计框架

IF 4.1 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 在三线模型中使用过程挖掘作为保证工具

IF 4.1 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":"10.1016/j.accinf.2025.100731","url":null,"abstract":"<div><div>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.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100731"},"PeriodicalIF":4.1,"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":"OA","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 报告信息安全漏洞的影响，会计质量，以及机会性地披露好消息和坏消息

IF 4.1 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":"10.1016/j.accinf.2025.100729","url":null,"abstract":"<div><div>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.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100729"},"PeriodicalIF":4.1,"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 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 : 2025-01-22 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 内部审查活动涉及的网络安全和IT的特征

IF 4.1 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