OOIR: Observatory of International Research

Papers

(The TQCC of Journal of Information Systems is 3. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2022-07-01 to 2026-07-01.)

Article	Citations
Covers and Front Matter	40
Measuring Corporate Human Capital Disclosures: Lexicon, Data, Code, and Research Opportunities	31
Decoding CEO Interviews: The Forward-Looking Insights from Verbal and Nonverbal Cues	21
Does XBRL Tagging Indicate Disclosure Quality? The Relationship Between XBRL Standard and Extension Tags and Stock Return Synchronicity	15
Covers and Front Matter	12
Covers and Front Matter	10
Evaluating the Impact of Robotic Process Automation on Earnings Management	10
Auditing Corporate Disclosures with the Assistance of Task-Specific Artificial Intelligence—Evidence on Effectiveness and Efficiency	10
Editorial Policy	10
Client Autonomous Technology and Auditor Legal Liability	9
Effectively Preventing Adverse Investment Responses following Negative Rumors: The Joint Impact of the Counter-Rumor Source and Strategy Deniability	8
The Development of a RAG-Based Artificial Intelligence Research Assistant (AIRA)	8
The Effects of IT Management Certification Type and Corporate Social Responsibility Performance on Investors’ Responses to Cybersecurity Breaches	6
Do Auditor Change Announcements Trigger Information Acquisition?	6
Innovative and Novel Research Datasets Related to Cybersecurity Risk Disclosures: A Research Note	6
Cybersecurity Risk and Audit Pricing—A Machine Learning-Based Analysis	5
Toward Automating Shredding Nonprofit XML Files: The Case of IRS Form 990 Data	5
Editorial Policy	5
Covers and Front Matter	5
Covers and Front Matter	5
Optimizing SEC Comment Letter Analysis with the CLARITY (Comment Letter Automated Retrieval and Intelligent Text Yielding) Process	4
Editorial Policy	4
Shadow Information Technology Risk and Usage Policy Effectiveness among German and Italian Financial Executives	4
iXBRL Adoption and the Pricing of Audit Services	4
Designing a Classifying System for Nonprofit Organizations Using Textual Contents from the Mission Statement	4

Exploring the Impact of Technology Dominance on Audit Professionalism through Data Analytic-Driven Healthcare Audits	3
Measuring Financial Statement Disaggregation Using XBRL	3
Development of a Framework of Key Internal Control and Governance Principles for Robotic Process Automation (RPA)	3
Editorial Policy	3
From Pen-and-Paper to Technology-Driven Analytics: Technology Usage in Internal Auditing	3
Editorial Policy	3
Outlier Detection in Auditing: Integrating Unsupervised Learning within a Multilevel Framework for General Ledger Analysis	3
Business Strategy and Cybersecurity Breaches	3
When Cash Is King—An Accounts Receivables App Accommodating Different Use Situations	3
The Impact of Blockchain Technology Adoption Announcements on Firm’s Market Value	3
Editorial Policy	3
Auditing Artificial Intelligence: Context Engineering with Retrieval-Augmented Generation	3
Content Adaptation in Online Streaming: How Streamers Utilize Game Updates to Improve Performance	3