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

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 : 2025-12-01 Epub Date: 2025-01-22 DOI: 10.1016/j.accinf.2025.100726

Christopher Calvin , Marc Eulerich , Matthew Holt

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 : 2025-12-01 Epub Date: 2025-01-28 DOI: 10.1016/j.accinf.2025.100736

Pei Li

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 : 2025-12-01 Epub 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 Moreover, limitations inherent in external LLMs, such as outdated information and hallucinations, necessitate auditor oversight.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":"2025-12-01","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

Management accountants’ role transitions in IT projects: A job crafting perspective 管理会计师在IT项目中的角色转换：工作制作视角

IF 6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-12-01 Epub Date: 2025-11-06 DOI: 10.1016/j.accinf.2025.100759

Dima Mohanna , Samuel Sponem , Camille Grange

{"title":"Management accountants’ role transitions in IT projects: A job crafting perspective","authors":"Dima Mohanna , Samuel Sponem , Camille Grange","doi":"10.1016/j.accinf.2025.100759","DOIUrl":"10.1016/j.accinf.2025.100759","url":null,"abstract":"<div><div>This paper aims to explore how management accountants craft their roles to meet the demands of IT projects and examines the factors that may hinder this process. It uses the concept of job crafting to operationalize role transition theory and explore micro-level role transitions.</div><div>Using a multiple case study approach, based on interviews and focus groups involving IT managers and management accountants in 11 organizations, we show that to meet the demands of IT projects, management accountants engage in various forms of job crafting by altering the scope or nature of their tasks, their relationships, and by changing their perception of their work. They also take on additional tasks, create new relationships, and reframe the perception that they have of their job. These job crafting activities take them beyond the roles of bean counter or even business partner. This leads them to act ascontrol architects that engage in promoting collaboration, facilitating knowledge transfer and skill development and creating a decentralized control network.</div><div>By examining the concrete micro-processes through which management accountants craft their roles, our research enriches the management accounting literature by moving beyond established role dichotomies and introducing the control architect as a novel form of role, while also advancing the role transition literature by showing how transitions unfold at the micro-level through job crafting.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100759"},"PeriodicalIF":6.0,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145447271","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 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 : 2025-12-01 Epub 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":"2025-12-01","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

Challenges and opportunities for artificial intelligence in auditing: Evidence from the field 人工智能在审计中的挑战与机遇：来自该领域的证据

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-12-01 Epub 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":"10.1016/j.accinf.2025.100734","url":null,"abstract":"<div><div>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.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100734"},"PeriodicalIF":4.1,"publicationDate":"2025-12-01","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":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

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 : 2025-12-01 Epub Date: 2025-01-24 DOI: 10.1016/j.accinf.2025.100737

Zihao Liu , Huaping Wu

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 : 2025-12-01 Epub 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":"2025-12-01","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

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 : 2025-12-01 Epub 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":"2025-12-01","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

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 : 2025-12-01 Epub Date: 2025-07-23 DOI: 10.1016/j.accinf.2025.100756

Wen Shi, Zenglian Zhang

引用次数: 0