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

Information technology internal control material weaknesses in financial reporting: Categories, trends, associations, and industry effects 信息技术内部控制在财务报告中的重大缺陷：类别、趋势、关联和行业影响

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-03-20 DOI: 10.1016/j.accinf.2024.100679

Amir Mojtahedi , Lina Zhou

{"title":"Information technology internal control material weaknesses in financial reporting: Categories, trends, associations, and industry effects","authors":"Amir Mojtahedi , Lina Zhou","doi":"10.1016/j.accinf.2024.100679","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100679","url":null,"abstract":"<div><p>Information technology internal control material weaknesses (ITICMW)s can lead to misrepresentations of companies’ financial information and inefficiencies in financial decision-making because of the significant role of IT in financial reporting processes. Previous studies of ITICMWs are mostly based on ITICMWs in general. Despite a few studies addressing specific categories of ITICMWs, they used pre-2010 data and were unable to represent the state of ITICMWs given the fast evolvement of IT in recent years. Additionally, the trends, associations, and industry effects on ITICMWs remain to be explored. We collected SOX 404 Auditor Internal Control Opinion Reports from a recent five-year period (2014 ∼ 2018) and analyzed them using a combination of thematic analysis, association rule mining, and statistical analysis methods. The data analyses generate a categorization schema of ITICMWs, uncover an increasing trend in average ITICMW incident counts per report from 2016 to 2018, and indicate recent shifts in some specific categories of ITICMWs in comparison with the findings of previous studies. Our results also reveal cross-industry differences in ITICMW categories and identify their association patterns for the first time. This research not only contributes to the accounting information system and auditing literature in multiple aspects but also offers practical implications for improving the efficiency and effectiveness of internal control compliance, IT auditing and consulting practices, and financial decision-making.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"53 ","pages":"Article 100679"},"PeriodicalIF":4.6,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140162873","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

Looking beyond the hype: The challenges of blockchain adoption in accounting 超越炒作：在会计领域采用区块链的挑战

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-03-16 DOI: 10.1016/j.accinf.2024.100681

Mohsina Akter , Tyge-F. Kummer , Ogan Yigitbasioglu

{"title":"Looking beyond the hype: The challenges of blockchain adoption in accounting","authors":"Mohsina Akter , Tyge-F. Kummer , Ogan Yigitbasioglu","doi":"10.1016/j.accinf.2024.100681","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100681","url":null,"abstract":"<div><p>Blockchain has been hyped and considered a potential game-changer for the recording of accounting transactions as it enables triple-entry accounting and real-time reporting. However, there is very little knowledge of the uptake of blockchain in accounting, and most blockchain accounting research is conceptual, lacking empirical evidence. This study addresses this gap and examines the organisational factors that drive and hinder the adoption of blockchain in accounting, as well as the perceived benefits. Using the technology-organisation-environment (TOE) framework, we analyse interview data collected from blockchain experts and accountants (N = 19). The findings confirm the influence of nine context-specific factors, highlighting the challenges and lack of knowledge in understanding the usage and benefits of blockchain in accounting, its complex integration with existing accounting systems, and the increased costs associated with the adoption intention. This study provides novel empirical evidence of the factors by adequately contextualising an established theoretical framework in the context of accounting. The findings are useful for practitioners and the broader accounting information systems research community as they provide empirical insights into how context-specific factors influence blockchain adoption in accounting.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"53 ","pages":"Article 100681"},"PeriodicalIF":4.6,"publicationDate":"2024-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1467089524000149/pdfft?md5=457005ec934c47d4ddd92cf821d43f00&pid=1-s2.0-S1467089524000149-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140138863","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

Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective 企业社会责任与数据泄露事件：利益相关者管理视角

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-03-12 DOI: 10.1016/j.accinf.2024.100677

Zabihollah Rezaee , Gaoguang Zhou , Luofan (Luther) Bu

{"title":"Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective","authors":"Zabihollah Rezaee , Gaoguang Zhou , Luofan (Luther) Bu","doi":"10.1016/j.accinf.2024.100677","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100677","url":null,"abstract":"<div><p>Ever-increasing data breach incidents are destroying firms’ operations and financial sustainability. We examine the association between corporate social irresponsibility (CSIR) and data breach incidents, stock market reactions to these incidents, and how the affected firms respond to data breaches. Using a sample of 24,456 observations from 2005 to 2018, we find a positive and significant association between CSIR and the occurrence of data breaches. More importantly, CSIR, regarding employee, community, and corporate governance issues, is more likely to result in internal data breaches, and environmental concerns can trigger external attacks. In contrast, product concerns can lead to both internal breaches and external attacks. Consistent with our prediction, the negative stock market reaction to data breaches is more pronounced in CSIR than in non-CSIR firms. Finally, we show that firms respond to data breaches by establishing corporate social responsibility (CSR) committees. Firms with such committees, especially those with robust CSR committees, are more likely to react to data breaches by mitigating CSIR. Our results offer important and timely policy, practice, and research implications as data breaches persist.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"53 ","pages":"Article 100677"},"PeriodicalIF":4.6,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140103487","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

Emerging digital technologies and auditing firms: Opportunities and challenges 新兴数字技术与审计公司：机遇与挑战

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-03-12 DOI: 10.1016/j.accinf.2024.100676

Sonia Vitali, Marco Giuliani

{"title":"Emerging digital technologies and auditing firms: Opportunities and challenges","authors":"Sonia Vitali, Marco Giuliani","doi":"10.1016/j.accinf.2024.100676","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100676","url":null,"abstract":"<div><p>This article aims to analyse the impacts of new technologies, namely robotic process automation (RPA) and artificial intelligence (AI), on auditing firms. In particular, we focus on the companies’ everyday activities, organisational structure, hiring practices, and the competitive gap between Big4 and non-Big4 auditing firms. To this end, the article is based on a field study involving 14 auditing companies, both Big4 and non-Big4, from the list provided by Consob. The results reveal auditors’ differing perceptions and opinions regarding the future of auditing firms. According to the first viewpoint, new technologies will have a positive impact on auditors as they will be allowed to focus on value-added activities. Second, some respondents do not expect changes to the traditional structure of the companies due to the application of digital tools, while other auditors hypothesised two different scenarios regarding structural changes. Third, the interviewees contend that auditors of the future should gain IT and data analytics skills, which could affect the hiring practices of these companies. Fourth, regarding the current differences between large and smaller firms, some participants stated that emerging technologies could widen that gap, while some auditors of non-Big4 firms claimed that modern tools offer an opportunity for the smaller companies to slightly reduce the gap. In sum, the findings reveal that, although RPA and AI are not widely used and the impact of these technologies on auditing firms is controversial, multiple changes are on the horizon in this regard.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"53 ","pages":"Article 100676"},"PeriodicalIF":4.6,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1467089524000095/pdfft?md5=99204cec651c932e322e4e36d3febc56&pid=1-s2.0-S1467089524000095-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140113558","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

Accounting fraud detection using contextual language learning 利用语境语言学习检测会计欺诈

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-03-11 DOI: 10.1016/j.accinf.2024.100682

Indranil Bhattacharya, Ana Mickovic

{"title":"Accounting fraud detection using contextual language learning","authors":"Indranil Bhattacharya, Ana Mickovic","doi":"10.1016/j.accinf.2024.100682","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100682","url":null,"abstract":"<div><p>Accounting fraud is a widespread problem that causes significant damage in the economic market. Detection and investigation of fraudulent firms require a large amount of time, money, and effort for corporate monitors and regulators. In this study, we explore how textual contents from financial reports help in detecting accounting fraud. Pre-trained contextual language learning models, such as BERT, have significantly advanced natural language processing in recent years. We fine-tune the BERT model on Management Discussion and Analysis (MD&A) sections of annual 10-K reports from the Securities and Exchange Commission (SEC) database. Our final model outperforms the textual benchmark model and the quantitative benchmark model from the previous literature by 15% and 12%, respectively. Further, our model identifies five times more fraudulent firm-year observations than the textual benchmark by investigating the same number of firms, and three times more than the quantitative benchmark. Optimizing this investigation process, where more fraudulent observations are detected in the same size of the investigation sample, would be of great economic significance for regulators, investors, financial analysts, and auditors.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"53 ","pages":"Article 100682"},"PeriodicalIF":4.6,"publicationDate":"2024-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1467089524000150/pdfft?md5=616e550aaf8ef152e5e5bc126c9c0fc5&pid=1-s2.0-S1467089524000150-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140096072","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

The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital 管理控制信息流再造的悖论：公立大学医院案例研究

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-03-07 DOI: 10.1016/j.accinf.2024.100680

Adelaide Ippolito , Marco Sorrentino , Luisa Guardato , Raffaele Marcello , Giuseppe Paolone

引用次数: 0

Disentangling the effects of top management on management accounting systems utilization 厘清高层管理对管理会计系统使用的影响

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-03-03 DOI: 10.1016/j.accinf.2024.100678

Elsa Pedroso , Carlos F. Gomes

引用次数: 0

Sustaining the rise of accounting information systems: Perspectives of the incoming editors 维持会计信息系统的崛起：新任编辑的观点

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-01-16 DOI: 10.1016/j.accinf.2024.100668

Gregory J. Gerard, Indrit Troshani

引用次数: 0

Vale to Patricia Navarro-Velez Vale to Patricia Navarro-Velez

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-01-13 DOI: 10.1016/j.accinf.2024.100669

Steve G. Sutton

引用次数: 0

Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality 寻找最佳企业节税的缺失部分：信息技术管理和内部信息质量

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-12-30 DOI: 10.1016/j.accinf.2023.100665

Arfah Habib Saragih , Syaiful Ali , Eko Suwardi , Hargo Utomo

{"title":"Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality","authors":"Arfah Habib Saragih , Syaiful Ali , Eko Suwardi , Hargo Utomo","doi":"10.1016/j.accinf.2023.100665","DOIUrl":"10.1016/j.accinf.2023.100665","url":null,"abstract":"<div><p>Based on stakeholder theory, resource-based theory, and decision theory, this study explores the relationship between information technology governance and internal information quality in determining business entity tax savings. Specifically, we examine the effects of internal information quality and information technology governance on corporate tax savings. We also investigate the joint effect of information technology governance and internal information quality on tax savings. This study used a quantitative method with panel data regression using a sample of the top 500 listed companies on the Australian Stock Exchange (ASX) from 2017 to 2021. Our dataset consists of 1,295 firm-year observations. We collected data manually to assess the proxy for information technology governance. Our analysis yielded three main findings. Firstly, we found no significant effect of the quality of internal information on tax savings on the ASX. However, we did observe a positive relationship between the construct of information technology governance and tax savings. Additionally, the presence of information technology governance was found to moderate this relationship. These findings remained consistent when subjected to various robustness checks and additional tests. Our findings highlight the importance of the information technology governance construct as a powerful catalyst for activating the link between internal information quality and optimal tax performance. This study has theoretical and practical implications for businesses, regulators, investors, and tax authorities, which are discussed further.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"52 ","pages":"Article 100665"},"PeriodicalIF":4.6,"publicationDate":"2023-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139061251","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