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

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 : 2025-01-21 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":"2025-01-21","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

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 : 2025-01-21 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":"2025-01-21","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

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 : 2025-01-21 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":"2025-01-21","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

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 : 2024-10-21 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":"2024-10-21","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

A scoping review of ChatGPT research in accounting and finance 会计和财务领域 ChatGPT 研究的范围审查

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-10-07 DOI: 10.1016/j.accinf.2024.100715

Mengming Michael Dong , Theophanis C. Stratopoulos , Victor Xiaoqi Wang

引用次数: 0

Digital transformation voluntary disclosure: Insights from leading European companies 数字化转型自愿披露：欧洲领先企业的见解

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-09-29 DOI: 10.1016/j.accinf.2024.100711

Cinta Borrero-Domínguez , Virginia Cortijo-Gallego , Tomás Escobar-Rodríguez

{"title":"Digital transformation voluntary disclosure: Insights from leading European companies","authors":"Cinta Borrero-Domínguez , Virginia Cortijo-Gallego , Tomás Escobar-Rodríguez","doi":"10.1016/j.accinf.2024.100711","DOIUrl":"10.1016/j.accinf.2024.100711","url":null,"abstract":"<div><h3>Purpose</h3><div>The first goal of this paper is to propose guidelines for digital transformation (DT) voluntary disclosure, using as a starting point the DT voluntary disclosure practices followed by leading European companies. As a second goal, we analyse the factors that may be influencing the DT reporting practices adopted by these companies.</div></div><div><h3>Design/ methodology/ approach</h3><div>This paper combines qualitative text data mining and panel least squares methodologies to explore current DT disclosure practices followed by leading European companies in their annual reports, and to test our hypotheses identifying the factors that may be influencing the DT reporting practices.</div></div><div><h3>Findings</h3><div>Our findings show that leading European companies are currently disclosing information about DT on a voluntary basis. However, we find significant differences in their reporting practices, which means that there is still a lack of standardization that can be overcome through DT voluntary disclosure guidelines. Our study contributes to the literature by showing the significant effect of company size, economic sector, the Covid-19 pandemic and CEO gender on DT voluntary disclosure practices.</div></div><div><h3>Originality</h3><div>We created DT voluntary disclosure guidelines for leading European companies. Having globally harmonised disclosure practices may lead to making meaningful comparisons among companies. Furthermore, results from the panel least squares method significantly contribute to our understanding of the factors that shape the disclosure practices of companies regarding their DT voluntary disclosure initiatives.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"55 ","pages":"Article 100711"},"PeriodicalIF":4.1,"publicationDate":"2024-09-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142329938","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

Understanding cybersecurity breach contagion effects: The role of the loss heuristic and internal controls 了解网络安全漏洞的传染效应：损失启发式和内部控制的作用

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-09-26 DOI: 10.1016/j.accinf.2024.100714

Andrea Seaton Kelton , Ya-Wen Yang

{"title":"Understanding cybersecurity breach contagion effects: The role of the loss heuristic and internal controls","authors":"Andrea Seaton Kelton , Ya-Wen Yang","doi":"10.1016/j.accinf.2024.100714","DOIUrl":"10.1016/j.accinf.2024.100714","url":null,"abstract":"<div><div>In this study, we seek to provide insights into the conflicting findings from prior research about whether the consequences of a cybersecurity breach spillover to non-breached bystander firms in the same industry − a phenomenon known as contagion effects. When considering the implications of a breach for a bystander firm, we suggest investors will rely on the loss heuristic and thus view loss (profit) bystander firms as more (less) likely to suffer a similar breach in the future. This will lead to greater cybersecurity breach contagion effects for loss firms than for profit firms. Furthermore, we propose that internal control quality will mitigate contagion effects and to a greater extent for loss firms than for profit firms. To test our hypotheses, we use a sample of cybersecurity breaches and identify a sample of non-breached bystander firms in the same subindustry as the breached firms. Our findings support our predictions and help explain the mixed findings from research on cybersecurity breach contagion effects. Results should also be informative to boards of directors and firm management considering ways to minimize costs associated with contagion effects.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"55 ","pages":"Article 100714"},"PeriodicalIF":4.1,"publicationDate":"2024-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142322492","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

Internal control risk disclosure, media coverage and stock price crash risk: Evidence from China 内部控制风险披露、媒体报道与股价暴跌风险：来自中国的证据

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-09-23 DOI: 10.1016/j.accinf.2024.100710

Jiajun Zhu , Xuetong Hu , Jing Gao , Hongping Tan

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 : 2024-09-21 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":"2024-09-21","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 : 2024-09-21 DOI: 10.1016/j.accinf.2024.100713

Wenru Wang , Miklos A. Vasarhelyi

引用次数: 0