International Journal of Accounting Information Systems最新文献_第6页

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 : 2024-09-01 Epub Date: 2024-07-15 DOI: 10.1016/j.accinf.2024.100698

Hanchi Gu , Marco Schreyer , Kevin Moffitt , Miklos Vasarhelyi

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 : 2024-09-01 Epub Date: 2024-07-03 DOI: 10.1016/j.accinf.2024.100699

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

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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 : 2024-09-01 Epub 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":"2024-09-01","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

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 : 2024-09-01 Epub 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":"2024-09-01","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

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 : 2024-09-01 Epub 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":"2024-09-01","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

Looking beyond the hype: The challenges of blockchain adoption in accounting 超越炒作：在会计领域采用区块链的挑战

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-06-01 Epub Date: 2024-03-16 DOI: 10.1016/j.accinf.2024.100681

Mohsina Akter , Tyge-F. Kummer , Ogan Yigitbasioglu

{"title":"Looking beyond the hype: The challenges of blockchain adoption in accounting","authors":"Mohsina Akter , Tyge-F. Kummer , 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":"2024-06-01","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}

引用次数: 0

The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital 管理控制信息流再造的悖论：公立大学医院案例研究

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-06-01 Epub Date: 2024-03-07 DOI: 10.1016/j.accinf.2024.100680

Adelaide Ippolito , Marco Sorrentino , Luisa Guardato , Raffaele Marcello , Giuseppe Paolone

引用次数: 0

Information security risk items and management practices for mobile payment using non-financial-institution service providers: An exploratory study 使用非金融机构服务提供商进行移动支付的信息安全风险项目和管理实践：探索性研究

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-06-01 Epub Date: 2024-05-30 DOI: 10.1016/j.accinf.2024.100684

Shaio-Yan Huang , Tawei Wang , Yu-Ting Huang , Tzu-Ning Yeh

引用次数: 0

Emerging digital technologies and auditing firms: Opportunities and challenges 新兴数字技术与审计公司：机遇与挑战

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-06-01 Epub Date: 2024-03-12 DOI: 10.1016/j.accinf.2024.100676

Sonia Vitali, Marco Giuliani

{"title":"Emerging digital technologies and auditing firms: Opportunities and challenges","authors":"Sonia Vitali, 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":"2024-06-01","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}

引用次数: 0

Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective 企业社会责任与数据泄露事件：利益相关者管理视角

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2024-06-01 Epub Date: 2024-03-12 DOI: 10.1016/j.accinf.2024.100677

Zabihollah Rezaee , Gaoguang Zhou , Luofan (Luther) Bu

{"title":"Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective","authors":"Zabihollah Rezaee , Gaoguang Zhou , 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":"2024-06-01","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}

引用次数: 0