International Journal of Accounting Information Systems最新文献_第9页

The application of text mining in accounting 文本挖掘在会计中的应用

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-09-01 Epub Date: 2023-06-03 DOI: 10.1016/j.accinf.2023.100624

Elseline Senave , Mieke J. Jans , Rajendra P. Srivastava

引用次数: 1

Reimagining design science and behavioral science AIS research through a business activity lens 从商业活动的角度重新构想设计科学和行为科学AIS研究

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-09-01 DOI: 10.1016/j.accinf.2023.100623

Andrea Seaton Kelton , Uday S. Murthy

{"title":"Reimagining design science and behavioral science AIS research through a business activity lens","authors":"Andrea Seaton Kelton , Uday S. Murthy","doi":"10.1016/j.accinf.2023.100623","DOIUrl":"https://doi.org/10.1016/j.accinf.2023.100623","url":null,"abstract":"<div><p>In this paper, we present a novel approach for reimagining the scope and impact of design science and behavioral science accounting information systems (AIS) research. We do so by first explicitly considering the broad impact of accounting on business functions. The proliferation of information technology throughout the organization coupled with the blurring of the lines between “accounting” and “business” activities has spawned a world where (technology-enabled) accounting has truly become the language of (technology-driven) business. Leveraging the International Standards Organization model of the phases of business activity, we highlight how utilization of information systems artifacts in each business activity phase yields a broad array of AIS research questions. Second, we encourage design science and behavioral science AIS research to work synergistically, such that the outputs of each paradigm inform the research conducted in the other paradigm. We suggest that a more purposeful integration of design science and behavioral science AIS research over time can improve the rigor and relevance of AIS research to advance knowledge in the field, amplify the impact of AIS research for our colleagues in both accounting and information systems, and improve the practical applicability of the research findings.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"50 ","pages":"Article 100623"},"PeriodicalIF":4.6,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49747101","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

Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions 基于审计4.0的ESG保证：使用卫星图像进行GHG排放的示例

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-09-01 DOI: 10.1016/j.accinf.2023.100625

Yu Gu , Jun Dai , Miklos A. Vasarhelyi

{"title":"Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions","authors":"Yu Gu , Jun Dai , Miklos A. Vasarhelyi","doi":"10.1016/j.accinf.2023.100625","DOIUrl":"https://doi.org/10.1016/j.accinf.2023.100625","url":null,"abstract":"<div><p>As Environment, Social, and Governance (ESG) information has become an essential resource for investors, regulators have attempted to assure its quality. While more companies offer ESG disclosure, it is usually not fully substantiated with supporting information. Assurance is needed to verify that ESG reports are free of substantive errors. However, traditional financial audit approaches are less effective in providing ESG assurance due to the difference in the nature of evidence, difficulty in measuring and verifying ESG measures, and ever-changing ESG performance. To increase the effectiveness of ESG audit approaches, this study proposes Audit 4.0-based ESG assurance, which uses Big Data and emerging technologies of Audit 4.0 to capture evidence from the physical world and provide accurate assurance on ESG reports in a timely manner. We further perform a case study as a proof of concept of the proposed approach, which explores the integration of satellite-based methane estimation as ESG audit evidence. The use of satellite images provides opportunities for regulators and companies to monitor and assure ESG reports in a continuous manner.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"50 ","pages":"Article 100625"},"PeriodicalIF":4.6,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49747047","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: 2

The impact of customer firm data breaches on the audit fees of their suppliers 客户公司数据泄露对供应商审计费用的影响

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-09-01 DOI: 10.1016/j.accinf.2023.100628

Yimei Zhang, Thomas Smith

{"title":"The impact of customer firm data breaches on the audit fees of their suppliers","authors":"Yimei Zhang, Thomas Smith","doi":"10.1016/j.accinf.2023.100628","DOIUrl":"https://doi.org/10.1016/j.accinf.2023.100628","url":null,"abstract":"<div><p>This study investigates whether audit risks that accompany data breaches of major customer firms can spillover into the supply chain and affect audit fees of their suppliers. Based on the economic bond that exists between supplier firms and their major customers, we predict that data breach incidents of customer firms will lead to higher audit fees for their respective suppliers. Consistent with customer breaches increasing the audit risk to the supplier, we observe a positive association between breach disclosures made by major customers and audit fees of the supplier firm. This association exists for both internal and external data breaches. We further find that audit fees are increasing with the number of major customers disclosing a breach in a given year. Our results are robust to both a matched sample design and a difference-in-difference approach. Interestingly, we find that while supplier auditors appear to price the risks associated with customer breaches, the breaches do not appear to affect audit quality. The findings of this study are timely and relevant to academics, practitioners, and regulators as supply chains continue to become larger and more complex.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"50 ","pages":"Article 100628"},"PeriodicalIF":4.6,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49747257","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

Can knowledge based systems be designed to counteract deskilling effects? 以知识为基础的系统是否可以被设计来抵消去技能化的影响?

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-09-01 Epub Date: 2023-07-24 DOI: 10.1016/j.accinf.2023.100638

Vicky Arnold , Philip A. Collier , Stewart A. Leech , Jacob M. Rose , Steve G. Sutton

{"title":"Can knowledge based systems be designed to counteract deskilling effects?","authors":"Vicky Arnold , Philip A. Collier , Stewart A. Leech , Jacob M. Rose , Steve G. Sutton","doi":"10.1016/j.accinf.2023.100638","DOIUrl":"https://doi.org/10.1016/j.accinf.2023.100638","url":null,"abstract":"<div><p>Recent calls in the information systems research community argue that we know intelligent systems deskill users, and future research should focus on how to design systems that do not deskill, rather than continue to examine whether the phenomenon occurs. This should be a wakeup call for public accounting firms focused on implementing restrictive audit support systems, which leads to de-skilling of novice accounting professionals. Our research focuses on redesigning knowledge-based systems to facilitate expertise development and counteract the de-skilling effects that result from use of such systems. Specifically, we manipulate the design of the system interface by providing information cues in a screen format consistent with expert knowledge representations and manipulate automatic provision versus voluntary use of explanations for users during task completion. Results show that after using the knowledge-based system to complete a series of reenacted client engagements over a three-day period, both the interface design manipulation and automatic provision of explanations had a positive effect on novice accounting professionals’ development of expert-like knowledge structures. The results of the study have important implications for the development of knowledge-based systems intended to support accounting professionals’ (and other knowledge workers’) expertise development processes.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"50 ","pages":"Article 100638"},"PeriodicalIF":4.6,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49746657","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

Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment 在商业智能环境中，控制者在管理感知和信息信任建设中的作用

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-09-01 DOI: 10.1016/j.accinf.2023.100627

Marko Järvenpää , Zahirul Hoque , Toni Mättö , Antti Rautiainen

引用次数: 0

A pathway model to five lines of accountability in cybersecurity governance 网络安全治理中五条责任线的路径模型

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-08-07 DOI: 10.1016/j.accinf.2023.100642

Sergeja Slapničar, Micheal Axelsen, Ivano Bongiovanni, David Stockdale

{"title":"A pathway model to five lines of accountability in cybersecurity governance","authors":"Sergeja Slapničar, Micheal Axelsen, Ivano Bongiovanni, David Stockdale","doi":"10.1016/j.accinf.2023.100642","DOIUrl":"https://doi.org/10.1016/j.accinf.2023.100642","url":null,"abstract":"<div><p>In an in-depth field study, we investigate cyber security governance configurations vis-à-vis the five lines of accountability (5 LoA) – that is, the Three Lines Model extended by the accountability of executive management and the board of directors (<span>IIA, 2020</span>). The aim is to explore the configurations adopted by organizations in governing cybersecurity, and why it would matter for cyber security whether the five lines of accountability are adopted. We define the type of the 5 LoA adoption by: (i) the segregation of the lines that spans from blended to segregated and (ii) the level of engagement of those in line roles that ranges from low to high. In this way, we identify four types of adoption of the 5 LoA: ‘no adoption, ‘ostensible’, ‘implicit’, and ‘explicit’ adoption. We theorize how the type of adoption of the 5 LoA is affected by the interplay of institutional forces and organizations’ need for efficiency and effectiveness, and develop a pathway model for organizations’ adoption of the 5 LoA. We find that organizations that adopt the 5 LoA with clear segregation between these lines (‘ostensible’ and ‘explicit’ adoption) are those subject to prudential regulation (coercive forces), whereas efficiency motives and mimetic forces drive organizations to seek fluidity and flexibility by ‘blending’ the segregated lines (‘implicit’ adoption) to ensure fast reactions to changing environment. Regardless of the segregation between lines and whether they are blended or not, we found that all organizations see scope to improve the level of engagement in the 5 LoA to improve the effectiveness of cyber security governance.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"51 ","pages":"Article 100642"},"PeriodicalIF":4.6,"publicationDate":"2023-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49763491","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

A meta-analysis of factors affecting acceptance of information technology in auditing 影响审计接受信息技术因素的荟萃分析

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-06-01 DOI: 10.1016/j.accinf.2022.100608

Akram Afsay , Arash Tahriri , Zabihollah Rezaee

{"title":"A meta-analysis of factors affecting acceptance of information technology in auditing","authors":"Akram Afsay , Arash Tahriri , Zabihollah Rezaee","doi":"10.1016/j.accinf.2022.100608","DOIUrl":"https://doi.org/10.1016/j.accinf.2022.100608","url":null,"abstract":"<div><p>Technology advancements provide opportunities for auditors to use new tools in the audit process. This study presents a synthesis of technology-related auditing research to identify factors affecting the use of technology in auditing. We analyze 88 studies in identifying 21 factors relevant to technology acceptance in auditing based on country of origin (developed or developing), user type (external or internal), type of technology (traditional or advanced), firm size (Big 4 or non-Big 4), and publication time (before and after 2013). Our results show that the most important factors in accepting technology from an individual perspective are facilitator conditions, perceived usefulness, and understanding of ease of use. Technology acceptance factors relevant to an organizational perspective are cost-benefit technology, competitive pressure, company readiness, and matching technology-task. Results suggest that perceived usefulness and subjective norm are more important in developed countries and Big 4 audit firms, while auditors in developing countries and non-Big 4 audit firms are more influenced by perceived ease of use, facilitating conditions, and organizational factors. Adopting traditional technologies is also more influenced by understanding the ease of use, subjective norms, and top management support than advanced technologies. This study contributes to the literature by assessing technology acceptance factors in auditing and thus provides policy, practice, and research implications.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"49 ","pages":"Article 100608"},"PeriodicalIF":4.6,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49764288","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: 4

Cybersecurity breaches and investors’ interest in the firm as an investment 网络安全漏洞和投资者对该公司的投资兴趣

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-06-01 Epub Date: 2023-03-13 DOI: 10.1016/j.accinf.2023.100616

Kristina C. Demek , Steven E. Kaplan

{"title":"Cybersecurity breaches and investors’ interest in the firm as an investment","authors":"Kristina C. Demek , Steven E. Kaplan","doi":"10.1016/j.accinf.2023.100616","DOIUrl":"https://doi.org/10.1016/j.accinf.2023.100616","url":null,"abstract":"<div><p>Cybersecurity breaches pose a significant risk to firms. To combat these risks, many firms engage in strategic cybersecurity risk management initiatives. While these efforts may reduce the likelihood of a cybersecurity breach, they do not eliminate the risk of a breach. In the event of a cybersecurity breach, firms may issue an apology to investors. This study uses an experiment to examine whether a firm indicates cybersecurity risk management is a strategic initiative and whether a post-cybersecurity breach apology by the CEO impacts nonprofessional investors’ investment interest in the firm. Results show that, in response to a cybersecurity breach, the presence of a CEO apology positively impacts investors’ investment impression and their perceptions of CEO affective and CEO cognitive trust. We find that investors’ investment interest is lowest for a firm that previously indicates cybersecurity risk management is a strategic initiative and where the CEO does not issue an apology. The CEO apology, however, does not significantly impact investment amount, a secondary measure of investor interest. Results from this study have implications for managers, investors, and regulators.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"49 ","pages":"Article 100616"},"PeriodicalIF":4.6,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49745509","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

Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors 利用贝叶斯网络通货膨胀因子构建审计人员持续经营意见专家系统

IF 4.6 3区管理学

International Journal of Accounting Information Systems Pub Date : 2023-06-01 DOI: 10.1016/j.accinf.2023.100617

Vikram Desai , Anthony C. Bucaro , Joung W. Kim , Rajendra Srivastava , Renu Desai

{"title":"Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors","authors":"Vikram Desai , Anthony C. Bucaro , Joung W. Kim , Rajendra Srivastava , Renu Desai","doi":"10.1016/j.accinf.2023.100617","DOIUrl":"https://doi.org/10.1016/j.accinf.2023.100617","url":null,"abstract":"<div><p>We develop an analytical model intended as the first stage in the development of expert systems to improve auditor knowledge in, and assist in the decision process of, Going Concern Opinions (“GCOs”). Our approach is consistent with a design science approach to developing information systems, resulting in an initial artifact, the mathematical model, which can, through iterative design science and behavioral research, inform a technology-based expert system. Based on Bayesian networks, our model provides insights about auditors’ revision, or inflation, of the probability to issue a GCO based on the interrelationship that forms with the incremental existence of one, two, or three publicly observable financial statement risk factors – net operating loss, negative cash flows from operations, and negative working capital. We calculate the revised probabilities using empirical data of GCOs from 2004 to 2015. Results reveal that the incremental relationship (one, two, or three factors present) effectively models expert auditors’ decisions to issue a GCO, and suggests the existence of these measurable inflation factors that represent situational and auditor-specific factors. We also find that Non-Big Four auditors inflate these factors differently than Big Four auditors to arrive at a decision to issue a GCO.</p></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"49 ","pages":"Article 100617"},"PeriodicalIF":4.6,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49745410","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