International Journal of Accounting Information Systems最新文献

{"title":"Disentangling the effects of top management on management accounting systems utilization","authors":"Elsa Pedroso ,&nbsp;Carlos F. Gomes","doi":"10.1016/j.accinf.2024.100678","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100678","url":null,"abstract":"<div><p>Top managers have a decisive role in managing business organizations, including linking the effective use of their organizational resources with the corporate strategy. This study aims to analyze the influence of top management support on the utilization of management accounting systems (MAS) in SMEs. For this purpose, we explored the mediating role of four variables related to organizational decision-making orientation and user issues and concerns. The findings of our study suggest that top management can use these variables to improve the utilization of the information provided by MAS in the SMEs’ decision processes. They also show the decisive role of user satisfaction and training in improving MAS utilization. We discuss these findings and present theoretical and practical contributions to the management accounting literature.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"53 ","pages":"Article 100678"},"PeriodicalIF":4.6,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1467089524000113/pdfft?md5=3eed17b6ee7ad0c43b329d83efc82c2d&pid=1-s2.0-S1467089524000113-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140024109","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}

{"title":"Information technology internal control material weaknesses in financial reporting: Categories, trends, associations, and industry effects","authors":"Amir Mojtahedi ,&nbsp;Lina Zhou","doi":"10.1016/j.accinf.2024.100679","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100679","url":null,"abstract":"<div><p>Information technology internal control material weaknesses (ITICMW)s can lead to misrepresentations of companies’ financial information and inefficiencies in financial decision-making because of the significant role of IT in financial reporting processes. Previous studies of ITICMWs are mostly based on ITICMWs in general. Despite a few studies addressing specific categories of ITICMWs, they used pre-2010 data and were unable to represent the state of ITICMWs given the fast evolvement of IT in recent years. Additionally, the trends, associations, and industry effects on ITICMWs remain to be explored. We collected SOX 404 Auditor Internal Control Opinion Reports from a recent five-year period (2014 ∼ 2018) and analyzed them using a combination of thematic analysis, association rule mining, and statistical analysis methods. The data analyses generate a categorization schema of ITICMWs, uncover an increasing trend in average ITICMW incident counts per report from 2016 to 2018, and indicate recent shifts in some specific categories of ITICMWs in comparison with the findings of previous studies. Our results also reveal cross-industry differences in ITICMW categories and identify their association patterns for the first time. This research not only contributes to the accounting information system and auditing literature in multiple aspects but also offers practical implications for improving the efficiency and effectiveness of internal control compliance, IT auditing and consulting practices, and financial decision-making.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"53 ","pages":"Article 100679"},"PeriodicalIF":4.6,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140162873","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}

{"title":"Development of a decision support system for client acceptance in independent audit process","authors":"Selcuk Cebi ,&nbsp;Necip Fazıl Karakurt ,&nbsp;Erkan Kurtulus ,&nbsp;Bunyamin Tokgoz","doi":"10.1016/j.accinf.2024.100683","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100683","url":null,"abstract":"<div><p>Intelligent Information Technology (IIT) applications are crucial in the audit process, enhancing quality, effectiveness, and efficiency. The client acceptance process (CAP), one of the critical audit steps, involves subjective evaluations where business managers' claims intersect with independent audit firm managers' expectations. This subjective nature introduces the potential for errors or misjudgments, impacting audit time and costs. In this paper, therefore, we propose a decision support system considering both auditors' subjective judgments and financial data variations for accepting or rejecting a client enterprise. The decision support system consisting of the Fuzzy Analytic Hierarchy Process (AHP), the logistic regression model, and the fuzzy inference system comprises four phases. In the first phase, a logistic regression model is developed using financial ratios to determine the client's probability of being in a close monitoring market (CMM) which represents publicly traded firms that are struggling to meet specific financial indicators or that are exposed to certain risks. In the second phase, the evaluation criteria used by the audit firm to measure the market reputation of the client enterprise are defined, and the weights of the evaluation criteria are obtained by using Fuzzy AHP. In the third phase, the Client Acceptance Score (CAS) representing market reputation of the client is calculated by incorporating the results of a reputation survey and applying the weights assigned to the evaluation criteria obtained in the second phase. Finally, client acceptance risk level (CARL) is obtained by using a fuzzy inference system and a rule-based defined by auditors. The CMM probability value and CAS score obtained in previous phases are used as input values of the fuzzy inference system. The CARL score guides the audit firm in deciding whether to engage with the client. To illustrate the applicability of the proposed model, a case study has been given in the paper.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"53 ","pages":"Article 100683"},"PeriodicalIF":4.6,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140947981","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}

{"title":"Accounting fraud detection using contextual language learning","authors":"Indranil Bhattacharya,&nbsp;Ana Mickovic","doi":"10.1016/j.accinf.2024.100682","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100682","url":null,"abstract":"<div><p>Accounting fraud is a widespread problem that causes significant damage in the economic market. Detection and investigation of fraudulent firms require a large amount of time, money, and effort for corporate monitors and regulators. In this study, we explore how textual contents from financial reports help in detecting accounting fraud. Pre-trained contextual language learning models, such as BERT, have significantly advanced natural language processing in recent years. We fine-tune the BERT model on Management Discussion and Analysis (MD&amp;A) sections of annual 10-K reports from the Securities and Exchange Commission (SEC) database. Our final model outperforms the textual benchmark model and the quantitative benchmark model from the previous literature by 15% and 12%, respectively. Further, our model identifies five times more fraudulent firm-year observations than the textual benchmark by investigating the same number of firms, and three times more than the quantitative benchmark. Optimizing this investigation process, where more fraudulent observations are detected in the same size of the investigation sample, would be of great economic significance for regulators, investors, financial analysts, and auditors.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"53 ","pages":"Article 100682"},"PeriodicalIF":4.6,"publicationDate":"2024-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1467089524000150/pdfft?md5=616e550aaf8ef152e5e5bc126c9c0fc5&pid=1-s2.0-S1467089524000150-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140096072","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}

{"title":"Vale to Patricia Navarro-Velez","authors":"Steve G. Sutton","doi":"10.1016/j.accinf.2024.100669","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100669","url":null,"abstract":"","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"52 ","pages":"Article 100669"},"PeriodicalIF":4.6,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139434283","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}

{"title":"IT governance and IT controls: Analysis from an internal auditing perspective","authors":"Tung-Hsien Wu ,&nbsp;Shaio Yan Huang ,&nbsp;An-An Chiu ,&nbsp;David C. Yen","doi":"10.1016/j.accinf.2023.100663","DOIUrl":"https://doi.org/10.1016/j.accinf.2023.100663","url":null,"abstract":"<div><p>Inadequate information technology (IT) management can lead to system ineffectiveness and operational stagnation within enterprises. While the application of IT governance provides a means for companies to validate IT functionality, oversee IT operations, and mitigate IT-associated risks, there is a paucity of research examining its implications of IT governance on IT controls, particularly within the context of a firm’s Internal Audit Function (IAF). Addressing this gap in the literature, this research delves into the relationship between the characteristics of the IAF and IT governance within the IAF. It further probes the linkage between IT governance associated with the IAF and IT control activities. We analyze survey data from 414 internal auditors across various Taiwanese companies using partial least squares regression. The findings suggest that IT knowledge and internal auditing roles have a significantly positive relationship with the quality of the IAF-IT relationship and IT governance processes. Similarly, IT audit competencies exhibit a significantly positive relationship with IT governance processes. Furthermore, properly structured IT governance processes and a high-quality IAF-IT relationship demonstrate a positive association with the effectiveness of general controls. This research amalgamates and extends prior investigations into IT governance and internal auditing, underlining their critical role in successfully implementing superior IT controls.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"52 ","pages":"Article 100663"},"PeriodicalIF":4.6,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138564423","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}

{"title":"Sustaining the rise of accounting information systems: Perspectives of the incoming editors","authors":"Gregory J. Gerard,&nbsp;Indrit Troshani","doi":"10.1016/j.accinf.2024.100668","DOIUrl":"https://doi.org/10.1016/j.accinf.2024.100668","url":null,"abstract":"","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"52 ","pages":"Article 100668"},"PeriodicalIF":4.6,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139480268","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}

{"title":"Developing digital competencies of controllers: Evidence from the Netherlands","authors":"Bert Steens ,&nbsp;Jan Bots ,&nbsp;Koen Derks","doi":"10.1016/j.accinf.2023.100667","DOIUrl":"10.1016/j.accinf.2023.100667","url":null,"abstract":"<div><p>Prior research foresees that advancing digital technologies call for increasing competency levels of controllers. Competency theory predicts that achieving this will require increasing knowledge of these technologies and the ability to task-specifically use it. Empirical evidence of the recognition of these necessary conditions is missing. Drawing on competency literature and extant research on influences of nine technologies, we survey 453 senior controllers. We find for all technologies that they perceive their current knowledge and competency levels lower than required and that their expectations of the required competency growth correlate positively with perceived current knowledge at any current competency level, even for task-specific technologies that have the highest current and future competency scores (big data, analytics, visualization). However, their expectations may underestimate the future digital competency levels required for staying relevant. Our evidence urges controllers to work on their digital competencies and put task-specific knowledge first for each new competency.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"52 ","pages":"Article 100667"},"PeriodicalIF":4.6,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.sciencedirect.com/science/article/pii/S1467089523000593/pdfft?md5=73c69ee2d0b4c5603ce5bacdd6bdcc87&pid=1-s2.0-S1467089523000593-main.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139061351","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}

{"title":"Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality","authors":"Arfah Habib Saragih ,&nbsp;Syaiful Ali ,&nbsp;Eko Suwardi ,&nbsp;Hargo Utomo","doi":"10.1016/j.accinf.2023.100665","DOIUrl":"10.1016/j.accinf.2023.100665","url":null,"abstract":"<div><p>Based on stakeholder theory, resource-based theory, and decision theory, this study explores the relationship between information technology governance and internal information quality in determining business entity tax savings. Specifically, we examine the effects of internal information quality and information technology governance on corporate tax savings. We also investigate the joint effect of information technology governance and internal information quality on tax savings. This study used a quantitative method with panel data regression using a sample of the top 500 listed companies on the Australian Stock Exchange (ASX) from 2017 to 2021. Our dataset consists of 1,295 firm-year observations. We collected data manually to assess the proxy for information technology governance. Our analysis yielded three main findings. Firstly, we found no significant effect of the quality of internal information on tax savings on the ASX. However, we did observe a positive relationship between the construct of information technology governance and tax savings. Additionally, the presence of information technology governance was found to moderate this relationship. These findings remained consistent when subjected to various robustness checks and additional tests. Our findings highlight the importance of the information technology governance construct as a powerful catalyst for activating the link between internal information quality and optimal tax performance. This study has theoretical and practical implications for businesses, regulators, investors, and tax authorities, which are discussed further.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"52 ","pages":"Article 100665"},"PeriodicalIF":4.6,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139061251","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}

{"title":"Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?","authors":"Tom Downen ,&nbsp;Sarah Kim ,&nbsp;Lorraine Lee","doi":"10.1016/j.accinf.2023.100664","DOIUrl":"10.1016/j.accinf.2023.100664","url":null,"abstract":"<div><p>Businesses are increasingly using artificial intelligence (AI) in accounting systems to reduce uncertainty and improve accuracy. However, algorithm aversion (Dietvorst et al., 2015) indicates that individuals often avoid information provided by automated systems as compared to that provided by humans. This paper is an exploratory step towards documenting an emotional response to AI. We experimentally investigate how disclosing the use of AI rather than human staff for estimating the fair value of an asset influences investment decisions through lower levels of emotional response, particularly in pleasantness and attentiveness. Consistent with algorithm aversion, we find that disclosing the use of AI to estimate the asset’s fair value reduces the effect of information valence on nonprofessional investor responses. Specifically, when a company’s AI usage is disclosed, investors make smaller additional investments when fair value information is positive and smaller investment withdrawals when fair value information is negative, as compared to when human staff usage is disclosed. Importantly, we also find that emotions mediate the effect of information source (AI versus human staff) and moderate the effect of information valence on investment decisions.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"52 ","pages":"Article 100664"},"PeriodicalIF":4.6,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138823221","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}