International Journal of Accounting Information Systems最新文献

{"title":"Information security risk items and management practices for mobile payment using non-financial-institution service providers: An exploratory study","authors":"Shaio-Yan Huang ,&nbsp;Tawei Wang ,&nbsp;Yu-Ting Huang ,&nbsp;Tzu-Ning Yeh","doi":"10.1016/j.accinf.2024.100684","DOIUrl":"10.1016/j.accinf.2024.100684","url":null,"abstract":"<div><p>Mobile payment has become increasingly popular in recent years. However, concerns remain about the information security risk management practices implemented by non-financial-institution mobile payment service providers, such as mobile phone carriers and technology companies, using tokenization systems and encryption mechanisms. Using the modified Delphi method and building on the COBIT 2019 framework, this study explores and suggests how these non-financial-institution mobile payment service providers can consider a more holistic list of information security risk items and their corresponding management practices. We believe the proposed practices will help non-financial-institution mobile payment service providers focus on the valuable aspects of information security risks.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"53 ","pages":"Article 100684"},"PeriodicalIF":4.6,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141187702","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}

{"title":"Development of a decision support system for client acceptance in independent audit process","authors":"Selcuk Cebi ,&nbsp;Necip Fazıl Karakurt ,&nbsp;Erkan Kurtulus ,&nbsp;Bunyamin Tokgoz","doi":"10.1016/j.accinf.2024.100683","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100683","url":null,"abstract":"<div><p>Intelligent Information Technology (IIT) applications are crucial in the audit process, enhancing quality, effectiveness, and efficiency. The client acceptance process (CAP), one of the critical audit steps, involves subjective evaluations where business managers' claims intersect with independent audit firm managers' expectations. This subjective nature introduces the potential for errors or misjudgments, impacting audit time and costs. In this paper, therefore, we propose a decision support system considering both auditors' subjective judgments and financial data variations for accepting or rejecting a client enterprise. The decision support system consisting of the Fuzzy Analytic Hierarchy Process (AHP), the logistic regression model, and the fuzzy inference system comprises four phases. In the first phase, a logistic regression model is developed using financial ratios to determine the client's probability of being in a close monitoring market (CMM) which represents publicly traded firms that are struggling to meet specific financial indicators or that are exposed to certain risks. In the second phase, the evaluation criteria used by the audit firm to measure the market reputation of the client enterprise are defined, and the weights of the evaluation criteria are obtained by using Fuzzy AHP. In the third phase, the Client Acceptance Score (CAS) representing market reputation of the client is calculated by incorporating the results of a reputation survey and applying the weights assigned to the evaluation criteria obtained in the second phase. Finally, client acceptance risk level (CARL) is obtained by using a fuzzy inference system and a rule-based defined by auditors. The CMM probability value and CAS score obtained in previous phases are used as input values of the fuzzy inference system. The CARL score guides the audit firm in deciding whether to engage with the client. To illustrate the applicability of the proposed model, a case study has been given in the paper.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"53 ","pages":"Article 100683"},"PeriodicalIF":4.6,"publicationDate":"2024-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140947981","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}

{"title":"Information technology internal control material weaknesses in financial reporting: Categories, trends, associations, and industry effects","authors":"Amir Mojtahedi ,&nbsp;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}

{"title":"Looking beyond the hype: The challenges of blockchain adoption in accounting","authors":"Mohsina Akter ,&nbsp;Tyge-F. Kummer ,&nbsp;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}

{"title":"Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective","authors":"Zabihollah Rezaee ,&nbsp;Gaoguang Zhou ,&nbsp;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}

{"title":"Emerging digital technologies and auditing firms: Opportunities and challenges","authors":"Sonia Vitali,&nbsp;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}

{"title":"Accounting fraud detection using contextual language learning","authors":"Indranil Bhattacharya,&nbsp;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&amp;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}

{"title":"The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital","authors":"Adelaide Ippolito ,&nbsp;Marco Sorrentino ,&nbsp;Luisa Guardato ,&nbsp;Raffaele Marcello ,&nbsp;Giuseppe Paolone","doi":"10.1016/j.accinf.2024.100680","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100680","url":null,"abstract":"<div><p>This study analyses the organisational reengineering processes developed following the adoption of an Enterprise Resource Planning (ERP) system in a public university hospital. Interestingly, a public university hospital was obliged to adhere to a regional ERP system owing to regulatory requirements. This caused the elimination of the pre-existing information flow architecture and the need for further reengineering. The analysis examines a case study in which reengineering information flow is conducted with ERP and business intelligence (BI) systems, highlighting the positive results. Using a data warehouse based on the ERP and BI systems allowed it to transform data into useful information, providing a global and detailed vision of the university hospital’s performance through Key Performance Indicators (KPIs). Indeed, reengineering processes have made it possible to reorganise information flows consistent with the needs of new information systems.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"53 ","pages":"Article 100680"},"PeriodicalIF":4.6,"publicationDate":"2024-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140062166","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}

{"title":"Disentangling the effects of top management on management accounting systems utilization","authors":"Elsa Pedroso ,&nbsp;Carlos F. Gomes","doi":"10.1016/j.accinf.2024.100678","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100678","url":null,"abstract":"<div><p>Top managers have a decisive role in managing business organizations, including linking the effective use of their organizational resources with the corporate strategy. This study aims to analyze the influence of top management support on the utilization of management accounting systems (MAS) in SMEs. For this purpose, we explored the mediating role of four variables related to organizational decision-making orientation and user issues and concerns. The findings of our study suggest that top management can use these variables to improve the utilization of the information provided by MAS in the SMEs’ decision processes. They also show the decisive role of user satisfaction and training in improving MAS utilization. We discuss these findings and present theoretical and practical contributions to the management accounting literature.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"53 ","pages":"Article 100678"},"PeriodicalIF":4.6,"publicationDate":"2024-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1467089524000113/pdfft?md5=3eed17b6ee7ad0c43b329d83efc82c2d&pid=1-s2.0-S1467089524000113-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140024109","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}

{"title":"Sustaining the rise of accounting information systems: Perspectives of the incoming editors","authors":"Gregory J. Gerard,&nbsp;Indrit Troshani","doi":"10.1016/j.accinf.2024.100668","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100668","url":null,"abstract":"","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"52 ","pages":"Article 100668"},"PeriodicalIF":4.6,"publicationDate":"2024-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139480268","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}