International Journal of Accounting Information Systems最新文献_第8页

Accounting and auditing with blockchain technology and artificial Intelligence: A literature review 区块链技术和人工智能的会计和审计:文献综述

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-03-01 DOI: 10.1016/j.accinf.2022.100598

Hongdan Han, Radha K. Shiwakoti, Robin Jarvis, Chima Mordi, David Botchie

{"title":"Accounting and auditing with blockchain technology and artificial Intelligence: A literature review","authors":"Hongdan Han, Radha K. Shiwakoti, Robin Jarvis, Chima Mordi, David Botchie","doi":"10.1016/j.accinf.2022.100598","DOIUrl":"https://doi.org/10.1016/j.accinf.2022.100598","url":null,"abstract":"<div><p>This paper surveys the published work on how blockchain technology will impact accounting in general, but AI-enabled auditing specifically. The purpose is to investigate how blockchain technology can improve transparency and trust in accounting practice and how professionals can use blockchain data to improve decision-making, based on the qualities of immutability, append-only, shared, verified, and agreed-upon (i.e., consensus-driven) blockchain data. The multi-party validation of blockchain protocols adds real-time trusted data for the AI systems used by auditors to improve assurance and efficiency. This review summarizes four themes emerging from the literature focusing on how blockchain technology has changed record-keeping in accounting: event approach to accounting; real-time accounting; triple entry-accounting and continuous auditing. The research interprets the findings using agency theory and stakeholder theory to advance how using blockchain to mitigate information asymmetry and improve stakeholder collaborations is understood. The investigation also summarizes the challenges and clarifies organizations’ reasons to be cautious about adopting blockchain. Lastly, the study suggests that future researchers use this study in two ways that enrich blockchain literature: first, to apply the themes and answer the questions identified within this review to improve the business methods of practitioners and policymakers; and second, to encourage stakeholders such as practitioners, system designers/developers, and policymakers to collaborate in designing blockchain ecosystems that suit accounting and auditing as they transform digitally.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"48 ","pages":"Article 100598"},"PeriodicalIF":4.6,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49743392","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: 44

Disclosures about algorithmic decision making in the corporate reports of Western European companies 西欧公司报告中关于算法决策的披露

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-03-01 DOI: 10.1016/j.accinf.2022.100596

Enrique Bonsón , Michaela Bednárová , David Perea

引用次数: 5

Study on the effect of sample size on type I error, in the first, second and first-two digits excessmad tests 样本量对第一、第二和前两位数超额检验中I型误差影响的研究

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-03-01 DOI: 10.1016/j.accinf.2022.100599

Archibald de Araújo Silva, Maria Aparecida Gouvêa

{"title":"Study on the effect of sample size on type I error, in the first, second and first-two digits excessmad tests","authors":"Archibald de Araújo Silva, Maria Aparecida Gouvêa","doi":"10.1016/j.accinf.2022.100599","DOIUrl":"https://doi.org/10.1016/j.accinf.2022.100599","url":null,"abstract":"<div><p>The first-two digits ExcessMAD test was created in 2016, allowing to evaluate whether a certain data set conforms to Benford’s Law (BL). The purpose of this study is to explore some questions that remained open: develop the exact and approximate mathematical formulation of the first and second digit ExcessMAD test and study the type I error of these tests when applied to different sample sizes conforming to BL and to the uniform distribution, due to its wide use in accounting data. The importance of this study is to make available to accountants, auditors and researchers the first and second digit ExcessMAD tests, which will make it possible to conduct further investigations involving BL, especially for smaller samples. In addition, the relevance of the type I error analysis stems from the reduction of unnecessary additional studies for the investigation of non-conformity, in the case of the erroneous rejection of the null hypothesis stated as conforming to BL. The application of the second digit ExcessMAD test in the uniform distribution reveals that the close proximity between the uniform and BL distributions can lead to misinterpretations. Based on the exact and approximate mathematical formulations of the three ExcessMAD tests and the use of the Monte Carlo simulation technique, samples were generated in accordance with the BL and uniform distributions, with sizes between 100 and 3,500 elements, which allowed the study of type I error and the comparison of the tests applied to those distributions. This paper seeks to cover three gaps in the literature on ExcessMAD tests. In the previous studies, the following approaches were not found: the exact and approximate mathematical formulation of the first and second digit ExcessMAD tests; the analysis of type I error in these tests and the comparison of such results in the BL and Uniform distributions.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"48 ","pages":"Article 100599"},"PeriodicalIF":4.6,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49763778","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: 1

Feasibility analysis of machine learning for performance-related attributional statements 机器学习用于绩效归因陈述的可行性分析

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-03-01 DOI: 10.1016/j.accinf.2022.100597

Anil Berkin , Walter Aerts , Tom Van Caneghem

{"title":"Feasibility analysis of machine learning for performance-related attributional statements","authors":"Anil Berkin , Walter Aerts , Tom Van Caneghem","doi":"10.1016/j.accinf.2022.100597","DOIUrl":"https://doi.org/10.1016/j.accinf.2022.100597","url":null,"abstract":"<div><p>We investigate the feasibility of machine learning methods for attributional content and framing analysis in corporate reporting. We test the performance of five widely-used supervised machine learning classifiers (naïve Bayes, logistic regression, support vector machines, random forests, decision trees) in a top-down three-level hierarchical setting to (1) identify performance-related statements; (2) detect attributions in these; and (3) classify the content of the attributional statements. The training set comprises manually coded statements from a corpus of management commentary reports of listed companies. The attributions include both intra- and inter-sentential attributional statements. The results show that for both intra- and inter-sentential attributions, F1-scores of our most accurate classifier (i.e., support vector machines) vary in the range of 76% up to 94%, depending on the identification, detection and classification levels and the content characteristics of attributions. Additionally, we assess the hierarchical performance of classifiers, providing insights into a more holistic classification process for attributional statements. Overall, our results show how machine learning methods may facilitate narrative disclosure analysis by providing a more efficient way to detect and classify performance-related attributional statements. Our findings contribute to the accounting and management literature by providing a basis for implementing machine learning methodologies for research investigating attributional behavior and related impression management.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"48 ","pages":"Article 100597"},"PeriodicalIF":4.6,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49763775","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: 1

How can firms repair their reputations when they discover information technology control material weaknesses? 当企业发现信息技术控制的重大缺陷时，他们如何修复自己的声誉?

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-03-01 DOI: 10.1016/j.accinf.2022.100595

Anna M. Rose , Jacob M. Rose , Kara M. Obermire , Carolyn Strand Norman , Nicole Frydenlund

{"title":"How can firms repair their reputations when they discover information technology control material weaknesses?","authors":"Anna M. Rose , Jacob M. Rose , Kara M. Obermire , Carolyn Strand Norman , Nicole Frydenlund","doi":"10.1016/j.accinf.2022.100595","DOIUrl":"https://doi.org/10.1016/j.accinf.2022.100595","url":null,"abstract":"<div><p>We examine the effects of information technology material weaknesses on a firm’s reputation by examining how management’s actions before and after disclosure influence investors’ trust in management and perceptions of investment risk. Specifically, we look at the influence of: 1) management taking responsibility for an information technology material weakness, and 2) replacing the CFO with someone with technology expertise. We find that management taking responsibility for a material weakness does <em>not</em> lead to increased trust in management before or after remediation. However, investors perceive more favorable market reactions to remediation when management had previously taken responsibility for the control weakness. Further, we find that replacing the CFO with someone who has technology expertise results in increases in investor trust and improvements in perceptions of investment risk after control weakness remediation. This suggests the importance of sending clear signals to investors that the company is hiring managers with appropriate technology expertise.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"48 ","pages":"Article 100595"},"PeriodicalIF":4.6,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49743308","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

Enhancing the government accounting information systems using social media information: An application of text mining and machine learning 利用社会媒体信息增强政府会计信息系统:文本挖掘和机器学习的应用

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-03-01 DOI: 10.1016/j.accinf.2022.100600

Huijue Kelly Duan , Miklos A. Vasarhelyi , Mauricio Codesso , Zamil Alzamil

{"title":"Enhancing the government accounting information systems using social media information: An application of text mining and machine learning","authors":"Huijue Kelly Duan , Miklos A. Vasarhelyi , Mauricio Codesso , Zamil Alzamil","doi":"10.1016/j.accinf.2022.100600","DOIUrl":"https://doi.org/10.1016/j.accinf.2022.100600","url":null,"abstract":"<div><p>This study demonstrates a way of bringing an innovative data source, social media information, to the government accounting information systems to support accountability to stakeholders and managerial decision-making. Future accounting and auditing processes will heavily rely on multiple forms of exogenous data. As an example of the techniques that could be used to generate this needed information, the study applies text mining techniques and machine learning algorithms to Twitter data. The information is developed as an alternative performance measure for NYC street cleanliness. It utilizes Naïve Bayes, Random Forest, and XGBoost to classify the tweets, illustrates how to use the sampling method to solve the imbalanced class distribution issue, and uses VADER sentiment to derive the public opinion about street cleanliness. This study also extends the research to another social media platform, Facebook, and finds that the incremental value is different between the two social media platforms. This data can then be linked to government accounting information systems to evaluate costs and provide a better understanding of the efficiency and effectiveness of operations.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"48 ","pages":"Article 100600"},"PeriodicalIF":4.6,"publicationDate":"2023-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49743379","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: 6

An eye tracking experiment investigating synonymy in conceptual model validation 同义词概念模型验证的眼动追踪实验

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2022-12-01 DOI: 10.1016/j.accinf.2022.100578

Walter R. Boot , Cheryl L. Dunn , Bachman P. Fulmer , Gregory J. Gerard , Severin V. Grabski

{"title":"An eye tracking experiment investigating synonymy in conceptual model validation","authors":"Walter R. Boot , Cheryl L. Dunn , Bachman P. Fulmer , Gregory J. Gerard , Severin V. Grabski","doi":"10.1016/j.accinf.2022.100578","DOIUrl":"10.1016/j.accinf.2022.100578","url":null,"abstract":"<div><p>A key advantage of conceptual models is that their quality can be evaluated and validated before beginning the costlier stages of information system development. Few research studies investigate the validation process for such models, particularly regarding multiplicities, even though multiplicity mistakes can be very costly. We investigated the validation of conceptual model multiplicities, varying how closely natural language statements of business rules match the models that purport to represent those rules. Participants in an eye tracking experiment completed validation tasks in which they viewed a statement and an accompanying UML class diagram in which a specified multiplicity was consistent with the statement (valid) or inconsistent with the statement (invalid). We varied whether the focal multiplicity was a minimum or a maximum and varied the class diagram’s semantics and order compared to that of the statement. Logistic regression was used to analyze the relationship between accuracy and the experimental manipulations and controls. The results show that the odds of accuracy in validating class diagrams that used synonyms instead of the exact statement terminology were only 0.46 times the odds of accuracy when the class diagram and statement words matched, showing a costly effect of synonymy. Interestingly, independent of the three levels of relative semantics, the odds of accuracy were 0.48 times when class diagrams were consistent with business rules as they were when class diagrams were inconsistent with business rules. To gain insight into cognition under correct task performance, we conducted additional linear regression analysis on various eye tracking metrics for only the accurate responses. Again, synonymy was observed to be costly, with a cognitive burden of increased integrative transitions between statement and model in the range of 39 to 66%.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"47 ","pages":"Article 100578"},"PeriodicalIF":4.6,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131648305","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: 1

Estimating the duration of competitive advantage from emerging technology adoption 估算新兴技术采用带来的竞争优势持续时间

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2022-12-01 DOI: 10.1016/j.accinf.2022.100577

Theophanis C. Stratopoulos , Victor Xiaoqi Wang

引用次数: 3

V-Matrix: A wave theory of value creation for big data V-Matrix:大数据价值创造的波浪理论

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2022-12-01 DOI: 10.1016/j.accinf.2022.100575

Guido L. Geerts , Daniel E. O'Leary

{"title":"V-Matrix: A wave theory of value creation for big data","authors":"Guido L. Geerts , Daniel E. O'Leary","doi":"10.1016/j.accinf.2022.100575","DOIUrl":"10.1016/j.accinf.2022.100575","url":null,"abstract":"<div><p>This paper examines the “V-Matrix” and provides a wave theory life cycle model of organizations’ adoption of big data. The V-Matrix is based on the big data five “V’s”: Volume, Velocity, Variety, Veracity, and Value and captures and enumerates the different potential states that an organization can go through as part of its adoption and evolution towards big data. We extend the V-Matrix to a state space approach in order to provide a characterization of the adoption of big data technologies in an organization. We develop and use a wave theory of implementation to accommodate a firm’s movement through the V-Matrix. Accordingly, the V-Matrix provides a life cycle model of organizational use of the different aspects of big data. In addition, the model can help organizations’ plan for decision-making use of big data as they anticipate movement from one state to another, as they add big data capabilities. As part of this analysis, the paper examines some of the issues that occur in the different states, including synergies and other issues associated with co-occurrence of different V’s with each other. Finally, this paper integrates the V-Matrix with other data analytic life cycles and examines some of the implications of those models.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"47 ","pages":"Article 100575"},"PeriodicalIF":4.6,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128645977","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: 6

How do the content, format, and tone of Twitter-based corporate disclosure vary depending on earnings performance? 基于twitter的公司信息披露的内容、格式和语气如何随盈利表现而变化?

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2022-12-01 DOI: 10.1016/j.accinf.2022.100574

Jongkyum Kim , Jee-Hae Lim , Kyunghee Yoon

引用次数: 1