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

The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions 网络安全风险管理策略披露对投资者判断和决策的影响

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-08-11 DOI: 10.1016/j.accinf.2024.100696

Jiehui (Annabella) Huang, Uday Murthy

{"title":"The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions","authors":"Jiehui (Annabella) Huang, Uday Murthy","doi":"10.1016/j.accinf.2024.100696","DOIUrl":"10.1016/j.accinf.2024.100696","url":null,"abstract":"<div><p>In March 2022, the Securities and Exchange Commission (SEC) proposed the mandatory reporting of cybersecurity risk management policies for public companies. This study aims to explore the potential impact of cybersecurity risk management strategy disclosure on nonprofessional investors. Using a 4 x 1 between-participants experimental design, we examine whether nonprofessional investors’ perceptions and decisions differ between disclosed cybersecurity risk management strategies of self-assessment, self-assessment referencing the <span><span>National Institute of Standards and Technology (NIST)</span></span> framework, third-party assurance, and insurance. We find that nonprofessional investors’ willingness to invest is significantly higher for the insurance strategy compared to the third-party cybersecurity examination and self-assessment (without reference to NIST) strategies. Moderated mediation analysis reveals that investors’ perceptions of financial risk moderates the mediating effect of perceived cybersecurity risk management strategy effectiveness on the relation between cybersecurity risk management strategy and likelihood of investment. Our study contributes to regulators, practitioners, and stakeholders concerned about the potential impact of cybersecurity risk management strategy disclosures on nonprofessional investors.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"54 ","pages":"Article 100696"},"PeriodicalIF":4.1,"publicationDate":"2024-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141915399","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

Artificial intelligence co-piloted auditing 人工智能协同审计

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-07-15 DOI: 10.1016/j.accinf.2024.100698

Hanchi Gu , Marco Schreyer , Kevin Moffitt , Miklos Vasarhelyi

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 : 2024-07-13 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":"2024-07-13","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

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 : 2024-07-11 DOI: 10.1016/j.accinf.2024.100695

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

引用次数: 0

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 : 2024-07-06 DOI: 10.1016/j.accinf.2024.100694

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

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 : 2024-07-04 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":"2024-07-04","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

Empirical analysis of liquidity thresholds for crypto assets 加密资产流动性阈值的实证分析

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-07-03 DOI: 10.1016/j.accinf.2024.100699

Sheng-Feng Hsieh , Gerard Brennan , Alexander J. Sannella

引用次数: 0

The marketing on Big 4 websites of Big Data Analytics in the external audit: Evidence and consequences 大数据分析在四大网站外部审计中的营销：证据与后果

IF 4.1 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-07-03 DOI: 10.1016/j.accinf.2024.100697

Michael Alles , Glen L. Gray

{"title":"The marketing on Big 4 websites of Big Data Analytics in the external audit: Evidence and consequences","authors":"Michael Alles , Glen L. Gray","doi":"10.1016/j.accinf.2024.100697","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100697","url":null,"abstract":"<div><p>Leveraging ubiquitous digital data, advanced hardware, and sophisticated software, Big Data Analytics (BDA) enables unprecedented in-depth examination of business processes. This paper investigates how the Big 4 accounting firms promote their use of technology-enabled analytics in auditing practices on their official websites. We find that all the Big 4 market their audit analytics as offering operational insights that add value for clients. Historically, auditors have sought to share valuable perspectives gained during engagements beyond verifying that clients are in compliance with accounting principles. However, providing these value-adding insights is transitioning from a supplementary benefit to an essential selling point of audits. This behavior likely stems from BDA technology’s inherent duality–facilitating regulatory compliance and business intelligence. Incorporating artificial intelligence into audit firms’ technological arsenal will further enhance their ability to deliver client-valued insights. These developments necessitate further research into how the BDA application impacts auditor independence.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"54 ","pages":"Article 100697"},"PeriodicalIF":4.1,"publicationDate":"2024-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141541223","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 : 2024-06-16 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":"2024-06-16","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

How graphical vividness and interactivity in non-financial presentations influence nonprofessional investors 非财务演示中的图形生动性和互动性如何影响非专业投资者

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-06-13 DOI: 10.1016/j.accinf.2024.100691

Yibo James Zhang , Uday Murthy

{"title":"How graphical vividness and interactivity in non-financial presentations influence nonprofessional investors","authors":"Yibo James Zhang , Uday Murthy","doi":"10.1016/j.accinf.2024.100691","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100691","url":null,"abstract":"<div><p>We investigate how graphical vividness and interactivity in displays of non-financial information following poor financial performance affect the judgments of nonprofessional investors. Leveraging the Hamilton and Winchel (2019) model of dual-process theories of persuasion in financial reporting, we hypothesize and find that graphical vividness and interactivity jointly influence nonprofessional investors. Despite negative news in financial information, investors perceive a firm’s performance more positively when favorable non-financial information is presented more vividly and with a user interactivity function. Finally, contributing to theory, we find that effort positively mediates the effects of user interactivity on nonprofessional investors’ judgments and decisions. The results lend empirical support to the Hamilton and Winchel (2019) model of dual-process theories of persuasion in financial reporting and have implications for designers of investor relations websites, investor groups consuming this information, and regulators concerned about the need for standards in the presentation of non-financial information in annual reports.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"54 ","pages":"Article 100691"},"PeriodicalIF":4.6,"publicationDate":"2024-06-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141314930","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