International Journal of Accounting Information Systems最新文献_第4页

Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain 调查审计专业人员采用数据分析和人工智能的影响因素：西班牙的经验证据

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.2025.100738

Macarena Torroba , José Ramón Sánchez , Lidia López , Ángela Callejón

{"title":"Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain","authors":"Macarena Torroba , José Ramón Sánchez , Lidia López , Ángela Callejón","doi":"10.1016/j.accinf.2025.100738","DOIUrl":"10.1016/j.accinf.2025.100738","url":null,"abstract":"<div><div>The appearance of new systems and tools based on Data Analysis and Artificial Intelligence techniques has led to significant changes in traditional audit processes. However, although the positive effects of adopting Data Analysis and Artificial Intelligence in audit practice are numerous, certain barriers still condition its implementation. The present study applies the Technological-Organizational-Environmental framework and the Theory of Diffusion of Innovation to identify the relevant factors and their influence on adopting Data Analysis and Artificial Intelligence in auditing. Applying quantitative and qualitative analysis to data from a sample of 130 Spanish auditors, the results indicate that, although there is a great willingness to adapt to its implementation, there still needs to be a higher level of adoption of Data Analysis and Artificial Intelligence. In addition, the factor with the most significant impact on adoption is the regulation of the use of these techniques. Our research has important theoretical and professional implications by providing a greater understanding of the factors that can facilitate the successful implementation of the most sophisticated technologies in the audit profession.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100738"},"PeriodicalIF":4.1,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143049965","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 influence of misdirecting visual cues and alternative terminology on digital financial statement search efficiency: evidence from an eye tracking experiment 误导的视觉线索和替代术语对数字财务报表搜索效率的影响：来自眼动追踪实验的证据

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-12-01 Epub Date: 2025-07-09 DOI: 10.1016/j.accinf.2025.100753

Bachman P. Fulmer , Gregory J. Gerard

{"title":"The influence of misdirecting visual cues and alternative terminology on digital financial statement search efficiency: evidence from an eye tracking experiment","authors":"Bachman P. Fulmer , Gregory J. Gerard","doi":"10.1016/j.accinf.2025.100753","DOIUrl":"10.1016/j.accinf.2025.100753","url":null,"abstract":"<div><div><ul><li><span></span><span><div>The widespread availability of digital financial statements across different platforms presents challenges related to potentially misdirecting visual cues and inconsistent terminology. This study employs a quasi-experimental design to analyze the influence of misdirecting visual cues and alternative terminology on attention during information search behavior, while also examining how accounting domain knowledge moderates these effects. All participants demonstrated more efficient search behavior over time, but the effect was moderated by accounting domain knowledge. Those with high accounting domain knowledge showed significantly greater performance improvements, underscoring the role of domain knowledge in the search process. Participants with high accounting domain knowledge searched more efficiently and adapted better to irrelevant cues and inconsistent terminology, illustrating the advantage of a cognitive schema even in a basic tabular search task.</div></span></li></ul></div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100753"},"PeriodicalIF":4.1,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144579268","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

Divergence from Benford’s law fails to measure financial statement accuracy 偏离本福德定律不能衡量财务报表的准确性

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-12-01 Epub Date: 2025-05-05 DOI: 10.1016/j.accinf.2025.100745

Manuel Cano-Rodríguez , Manuel Núñez-Nickel , Ana Licerán-Gutiérrez

{"title":"Divergence from Benford’s law fails to measure financial statement accuracy","authors":"Manuel Cano-Rodríguez , Manuel Núñez-Nickel , Ana Licerán-Gutiérrez","doi":"10.1016/j.accinf.2025.100745","DOIUrl":"10.1016/j.accinf.2025.100745","url":null,"abstract":"<div><div>The Financial Statement Divergence (<em>FSD</em>) score, a metric of the deviation of figures from Benford’s Distribution, has become increasingly popular in assessing financial information quality at the firm-year level. We test the validity of this metric by analyzing (1) if error-free financial statements conform to Benford and (2) if the <em>FSD</em> score increases with the presence of accounting errors or manipulations. Regarding the first analysis, firm-year financial statements’ conformity to Benford is much lower than previously reported in the literature; this implies that the assumption of error-free financial statements conforming to Benford would hold only if an exceptionally high proportion of companies report financial statements with a substantial number of line items affected by errors or manipulations. Regarding the second analysis, we theoretically show that the relationship between accounting errors or manipulations and divergence from Benford is inconsistent: <em>FSD</em> score variations are independent of the size of the error or manipulation, and errors or manipulations may increase, decrease, or have no effect on the <em>FSD</em> score. Empirically, we show that various subsamples with <em>a priori</em> lower accounting quality do not exhibit a higher <em>FSD</em> score and, using simulated values, we verify that manipulations can increase, decrease, or have no effect on the <em>FSD</em> depending on the value of the pre-managed <em>FSD</em>. Taken together, our results cast doubts on the <em>FSD</em> score’s validity in assessing financial information quality at the firm-year level.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100745"},"PeriodicalIF":4.1,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143903401","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

Discriminative meets generative: Automated information retrieval from unstructured corporate documents via (large) language models 判别满足生成：通过（大型）语言模型从非结构化公司文档中自动检索信息

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.2025.100750

Sergej Levich , Lucas Knust

{"title":"Discriminative meets generative: Automated information retrieval from unstructured corporate documents via (large) language models","authors":"Sergej Levich , Lucas Knust","doi":"10.1016/j.accinf.2025.100750","DOIUrl":"10.1016/j.accinf.2025.100750","url":null,"abstract":"<div><div>This paper demonstrates the potential of (large) language models to transform accounting practice and research by automating information retrieval from unstructured sources. While information retrieval in accounting has hitherto been predominantly addressed through handcrafted, rule-based systems, we have devised an approach based entirely on machine learning methods from the field of natural language processing (NLP). Specifically, we consider and contrast two modeling paradigms in NLP: discriminative modeling and generative modeling. In the former case, we fine-tune a language model pre-trained for multilingual, visually rich document understanding. In the latter, we apply prompting techniques to utilize a large language model (LLM) without prior training. We illustrate our approach by retrieving group ownership data from annual reports in Portable Document Format (PDF). We successfully retrieve group ownership information for both modeling paradigms, achieving a strong overall accuracy with a low percentage of false negatives. Furthermore, we consider the impact of different reporting languages and accounting standards.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100750"},"PeriodicalIF":4.1,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144605553","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

Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals 揭示云ERP的竞争辩证法，支撑会计和信息系统专业人员的逻辑和角色

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.2025.100728

Sameh Farhat Ammar

{"title":"Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals","authors":"Sameh Farhat Ammar","doi":"10.1016/j.accinf.2025.100728","DOIUrl":"10.1016/j.accinf.2025.100728","url":null,"abstract":"<div><div>This study delves into the dialectical implications of Cloud-ERP within organisations, emphasising the roles of accountants and information systems (IS) professionals across various organisational sizes. Adopting an institutional logic perspective, it explores the multiplicity, contestation, and mechanisms that elucidate the hybridity nature of Cloud-ERP and its impact on organisations and the involvement of accountants and IS professionals. The study employs semi-structured interviews, observations and organisational archives. Data analysis was conducted through NVivo Plus, identifying fundamental dialectics and the prominence of various institutional logics within implicated organisations and mobilising different professionals and mechanisms to manage these implications effectively. We identified two primary competing logics—business and technical—manifesting in Cloud-ERP instantiated by three pairs of interactable dialectics: economisation vs transparency, accessibility vs restriction, and efficiency vs misalignment. The importance of these dialectics varies across organisational sizes: transparency in large organisations, accessibility in medium-sized enterprises, and misalignment in small enterprises. This dynamic interplay, influenced by the roles of accountants and IS professionals, highlights the need for context-specific collaborative mechanisms, practical in large organisations, trust-based in medium enterprises, and pragmatic in small enterprises, to manage these competing logics effectively. The findings have implications for theory and practice, providing insights into the dialectics, tension, and complex decision-making landscape of Cloud-ERP.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100728"},"PeriodicalIF":4.1,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143049643","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 increased role of advanced technology and automation in audit: A delphi study 先进技术和自动化在审计中的作用：德尔菲研究

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-12-01 Epub Date: 2025-02-11 DOI: 10.1016/j.accinf.2025.100733

Danielle R. Lombardi , Meehyun Kim , Janice C. Sipior , Miklos A. Vasarhelyi

引用次数: 0

Measuring the pervasiveness of IT general controls: A model and empirical validation 衡量IT通用控制的普遍性：一个模型和经验验证

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2025-12-01 Epub Date: 2025-06-23 DOI: 10.1016/j.accinf.2025.100752

Michel Benaroch

{"title":"Measuring the pervasiveness of IT general controls: A model and empirical validation","authors":"Michel Benaroch","doi":"10.1016/j.accinf.2025.100752","DOIUrl":"10.1016/j.accinf.2025.100752","url":null,"abstract":"<div><div>Auditing IT general controls (ITGC) for Sarbanes-Oxley (SOX) compliance is challenging because all ITGCs are presumed to be pervasive and in need of detailed testing. However, some ITGCs are more pervasive than others and have a greater impact on financial reporting. We developed a network model of ITGCs embedded in a system of enterprise information systems (IS) processes and used network centrality metrics to score the pervasiveness of an ITGC based on its connectivity and its implied disruptive influence on the information flow needed for the IS process system to function as intended. We tested our pervasiveness scores by examining the equity market reactions to revelations of specific ITGC deficiencies that led to cyber incidents (e.g., data breaches, cyberattacks). We found a direct relationship between ITGC pervasiveness and equity market reactions, suggesting that equity market participants attach greater value-relevance to more pervasive ITGCs. Our pervasiveness scores also explained equity market reactions better than the “priority” scores senior IT auditors assign to testing (auditing) specific ITGCs based on their importance to SOX compliance. Our findings are robust and hold for 17-day event windows and for the pre- and post-SOX periods.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100752"},"PeriodicalIF":4.1,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144364949","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 accounting and AI using topic modelling 利用主题建模探索会计与人工智能

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-12-01 Epub Date: 2024-09-21 DOI: 10.1016/j.accinf.2024.100709

Brid Murphy , Orla Feeney , Pierangelo Rosati , Theo Lynn

{"title":"Exploring accounting and AI using topic modelling","authors":"Brid Murphy , Orla Feeney , Pierangelo Rosati , Theo Lynn","doi":"10.1016/j.accinf.2024.100709","DOIUrl":"10.1016/j.accinf.2024.100709","url":null,"abstract":"<div><p>Historically, literature suggests that a variety of accounting roles will be replaced by Artificial Intelligence (AI) and related technologies; however, in recent years there is a growing recognition that accounting can in fact harness AI’s potential to add value to organisations. Commentators have highlighted the need for increased research exploring accounting and AI and for accounting scholars to consider multi-disciplinary research in this area. This study uses a form of topic modelling to analyse literature exploring AI and related techniques in an accounting context. Latent Dirichlet Allocation (LDA) has been used to enable probabilistic, machine-based interrogation of large volumes of literature. This study applies LDA to the abstracts of 930 peer-reviewed academic publications from a variety of disciplines to identify the most significant accounting and AI topics discussed in the literature during the period 1990 to 2023. Our findings suggest that prior literature reviews based on more traditional methodologies do not capture a comprehensive picture of accounting and AI research. Eleven topic clusters are identified which provide a comprehensive topology of the extant literature discussing accounting and AI and set out an agenda for future research designed to foster academic progress in the area. It also represents one of the first applications of probabilistic topic modelling to accounting literature.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"55 ","pages":"Article 100709"},"PeriodicalIF":4.1,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1467089524000423/pdfft?md5=6aa95b6014d1e9a0b317cc8854ae43b9&pid=1-s2.0-S1467089524000423-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142272980","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 application of continuous audit and monitoring methodology: A government medication procurement case 持续审计和监督方法的应用：政府药品采购案例

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-12-01 Epub Date: 2024-09-21 DOI: 10.1016/j.accinf.2024.100713

Wenru Wang , Miklos A. Vasarhelyi

引用次数: 0

Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems 缩小人才差距：会计和信息系统领域自闭症谱系障碍患者跨学科研究框架

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-12-01 Epub Date: 2024-10-21 DOI: 10.1016/j.accinf.2024.100712

Kristina C. Demek , Brian Giunta , Robert Pinsker

{"title":"Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems","authors":"Kristina C. Demek , Brian Giunta , Robert Pinsker","doi":"10.1016/j.accinf.2024.100712","DOIUrl":"10.1016/j.accinf.2024.100712","url":null,"abstract":"<div><div>The accounting profession continues to face a talent shortage. In addition, the skills and demands of accountants continue to evolve as technology changes. At the same time, many autism spectrum disorder (ASD) persons remain unemployed or underemployed. Companies, including the Big 4, have begun hiring programs looking at a diverse set of individuals, including ASD persons. General anecdotes suggest ASD persons are thriving in terms of innovation, efficiency, and productivity. While neurotypical (NT) persons have been shown in multiple studies to rely on simple heuristics, which reduce judgment quality, we argue that there are neuropsychological differences in visual perception and attention that play a vital role in why ASD persons may be less susceptible to heuristics and biases; hence, increasing judgment quality. This paper presents an interdisciplinary research framework that adapts the human information processor model of cognition to bring together the judgment and decision-making, autism, and neuropsychological literatures to focus on areas where ASD persons may have judgment-related advantages over NT persons. We discuss the framework and present example research questions for two areas where ASD accountants are performing tasks: cybersecurity and software development. Our framework presents a guide for future empirical research where accounting academics can lead an interdisciplinary effort to support company inclusion programs of ASD persons and, more broadly, of neurodivergent persons.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"55 ","pages":"Article 100712"},"PeriodicalIF":4.1,"publicationDate":"2024-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142528628","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