International Journal of Accounting Information Systems最新文献_第5页

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 : 2024-12-01 Epub 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 : 2024-12-01 Epub 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":"2024-12-01","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 : 2024-12-01 Epub 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":"2024-12-01","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 : 2024-12-01 Epub Date: 2024-09-23 DOI: 10.1016/j.accinf.2024.100710

Jiajun Zhu , Xuetong Hu , Jing Gao , Hongping Tan

引用次数: 0

Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains? 网络安全成熟度保证能改善供应链中的网络安全风险管理吗？

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-09-01 Epub Date: 2024-07-11 DOI: 10.1016/j.accinf.2024.100695

Ju Myung Song , Tawei Wang , Ju-Chun Yen , Yu-Hung Chen

引用次数: 0

Government ESG reporting in smart cities 智慧城市中的政府 ESG 报告

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-09-01 Epub Date: 2024-07-04 DOI: 10.1016/j.accinf.2024.100701

Yu Gu , Steven Katz , Xinxin Wang , Miklos Vasarhelyi , Jun Dai

{"title":"Government ESG reporting in smart cities","authors":"Yu Gu , Steven Katz , Xinxin Wang , Miklos Vasarhelyi , Jun Dai","doi":"10.1016/j.accinf.2024.100701","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100701","url":null,"abstract":"<div><p>Governments shoulder the responsibility of pursuing a variety of sustainability objectives, the consequences of which may not be discernable in traditional reporting frameworks. Environmental, Social, and Governance (ESG) reporting would be a valuable addition to the existing financial, service, and infrastructure aspects of government reporting. While reportable data may be difficult to measure, smart city development strategies dovetail with technologies that facilitate sustainability reporting. Smart city strategies utilize technologies to support and inform municipal governance. This paper proposes a framework of government ESG reporting based on smart city initiatives, details potential steps in the process of government ESG reporting, discusses how smart cities could facilitate ESG reporting, and illustrates potential avenues of analysis using New York City vehicular mobility data as an example. This research sheds light on an under-examined topic, offers a perspective on adding ESG to government reporting, explores how sustainability data can inform government ESG reporting, and demonstrates the utility of smart city data for reporting, assurance, and monitoring.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"54 ","pages":"Article 100701"},"PeriodicalIF":4.1,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141541224","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

Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers 将会计信息系统和财务报告的质量与非财务业绩联系起来：女性管理者的作用

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-09-01 Epub Date: 2024-06-16 DOI: 10.1016/j.accinf.2024.100692

Albertina Paula Monteiro , Joana Vale , Eduardo Leite , Marcin Lis

{"title":"Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers","authors":"Albertina Paula Monteiro , Joana Vale , Eduardo Leite , Marcin Lis","doi":"10.1016/j.accinf.2024.100692","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100692","url":null,"abstract":"<div><p>This study aims to analyze whether non-financial (NF) performance is influenced by the quality of accounting information system (AIS) and the quality/usefulness of financial information (FI) and whether this influence is more pronounced in companies managed by women. Data of 381 Portuguese companies were subjected to structural equations model analysis. The results reveal that (1) companies managed by women exhibit the highest quality in terms of AIS and FI, (2) the quality of the FI determines its usefulness in the decision-making process, and (3) quality and usefulness of the FI has a significant impact on NF performance. Within the framework of contingency theory, the research provides empirical evidence that the NF performance of Portuguese firms is associated with the presence of women in management, as they enhance the quality of financial reporting, essential for the success of any organization. This research is pertinent for accounting and management professionals, as it underscores the importance of quality financial reporting for the survival and growth of companies, while also emphasizing the significance of gender diversity in company management. © 2021 Published by Elsevier Inc. All rights reserved.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"54 ","pages":"Article 100692"},"PeriodicalIF":4.6,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1467089524000253/pdfft?md5=c8b0e36453fb1fe3b6897970e018a36d&pid=1-s2.0-S1467089524000253-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141333147","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

Using data-driven methods to detect financial statement fraud in the real scenario 使用数据驱动方法检测真实场景中的财务报表欺诈行为

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-09-01 Epub Date: 2024-06-12 DOI: 10.1016/j.accinf.2024.100693

Ying Zhou , Zhi Xiao , Ruize Gao , Chang Wang

{"title":"Using data-driven methods to detect financial statement fraud in the real scenario","authors":"Ying Zhou , Zhi Xiao , Ruize Gao , Chang Wang","doi":"10.1016/j.accinf.2024.100693","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100693","url":null,"abstract":"<div><p>This study seeks to explore the potential of data-driven methods for developing a financial statement fraud prediction model. We emphasize that building a fraud prediction model that can be used to detect fraud in real-world applications should receive attention from researchers. However, the severe class imbalance issue and the complex nature of fraudulent activities make it a rather challenging task. To address these problems, we apply the combinations of different sampling techniques and tree-based ensemble classifiers to an extensive set of raw financial statement data. The results show that the models using an extensive set of raw financial data, undersampling techniques and boosting tree classifiers are superior in fraud detection. Moreover, several features without a priori knowledge are identified to be important for fraud prediction models by feature importance evaluation. Accordingly, this study provides a methodological guide for designing fraud prediction models for real-world applications and serves as a preliminary step of the knowledge discovery process to complement fraud detection knowledge systems.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"54 ","pages":"Article 100693"},"PeriodicalIF":4.6,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141312894","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

Board roles required for IT governance to become an integral component of corporate governance 要使 IT 治理成为公司治理不可或缺的组成部分，董事会需要发挥的作用

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-09-01 Epub Date: 2024-07-06 DOI: 10.1016/j.accinf.2024.100694

Laura Caluwe , Carla L. Wilkin , Steven De Haes , Tim Huygh

引用次数: 0

Fair value estimates for illiquid cryptocurrency 非流动加密货币的公允价值估算

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-09-01 Epub Date: 2024-07-13 DOI: 10.1016/j.accinf.2024.100700

Guangyue Zhang , Alexander Sannella , Gerard Brennan , Muhammad Talha Afzal

{"title":"Fair value estimates for illiquid cryptocurrency","authors":"Guangyue Zhang , Alexander Sannella , Gerard Brennan , Muhammad Talha Afzal","doi":"10.1016/j.accinf.2024.100700","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100700","url":null,"abstract":"<div><p>To address the need for reporting and disclosure of cryptocurrency holdings in compliance with the FASB guidance for the use of fair value measurements for cryptocurrency (FASB, 2023), this paper develops a modeling process for reporting entities to measure the market value of cryptocurrencies with limited or no observable transactions. In this valuation model, we consider the last observable market information with time decay, its comparable assets market index, and dynamic real-time market participants’ sentiment and attention. Notably, the application of exogenous variables allows us to maximize the observable inputs in measuring fair value, such as asset classification based on economic traits and market participants’ attention and sentiment measurement with online media textual analytics. We propose a valuation framework and construct a prediction model that can achieve a prediction accuracy of 87 % on target asset resurging prices.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"54 ","pages":"Article 100700"},"PeriodicalIF":4.1,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1467089524000332/pdfft?md5=fa4603da4cce065df67b40e125f5646e&pid=1-s2.0-S1467089524000332-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141607270","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