OOIR: Observatory of International Research

Papers

(The median citation count of International Journal of Accounting Information Systems is 8. 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 2022-05-01 to 2026-05-01.)

Article	Citations
Artificial intelligence and accounting research: a framework and agenda	407
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment	123
V-Matrix: A wave theory of value creation for big data	111
Feasibility analysis of machine learning for performance-related attributional statements	100
The impact of customer firm data breaches on the audit fees of their suppliers	64
Responses to SEC comment letters on cybersecurity disclosures: An exploratory study	60
Accelerating the future of audit technologies: Introducing the special issue and emphasizing future research directions	60
Excessive custom XBRL tag usage in 10-K filings and SEC oversight	56
A scoping review of ChatGPT research in accounting and finance	55
Measuring the pervasiveness of IT general controls: A model and empirical validation	54
Earnings management visualization and prediction using machine learning methods	49
Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals	45
Accounting and auditing with blockchain technology and artificial Intelligence: A literature review	45
IT governance and IT controls: Analysis from an internal auditing perspective	43
Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process	41
Artificial intelligence co-piloted auditing	39
Exploring the information content of cyber breach reports and the relationship to internal controls	38
Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains?	36
Editorial Board	35
Disclosures about algorithmic decision making in the corporate reports of Western European companies	31
Using data-driven methods to detect financial statement fraud in the real scenario	27
Editorial Board	27
Can knowledge based systems be designed to counteract deskilling effects?	26
Cybersecurity breaches and investors’ interest in the firm as an investment	25
Enablers, barriers and strategies for adopting new technology in accounting	24

Government ESG reporting in smart cities	24
Using process mining as an assurance tool in the three-lines-model	22
Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective	22
Vale to Patricia Navarro-Velez	22
Explainable Artificial Intelligence (XAI) in auditing	22
Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP	20
Editorial Board	20
A framework for dynamic blockchain-based data auditing	18
Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?	18
Reviewing literature through multidimensional representations	17
Editorial Board	17
Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China	16
Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers	16
Characteristics of cybersecurity and IT involvement by the IA activity	16
Digital transformation voluntary disclosure: Insights from leading European companies	15
Disentangling the effects of top management on management accounting systems utilization	14
Divergence from Benford’s law fails to measure financial statement accuracy	14
Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change	14
Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing	13
Challenges and opportunities for artificial intelligence in auditing: Evidence from the field	13
Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing	12
The plight of digitalization: Technostress and accountants’ professional identity	12
The application of continuous audit and monitoring methodology: A government medication procurement case	12
Reimagining design science and behavioral science AIS research through a business activity lens	12
The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain	11
The increased role of advanced technology and automation in audit: A delphi study	11
Editorial Board	10
Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems	9
Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain	9
Estimating the duration of competitive advantage from emerging technology adoption	9
Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism	9
An extension of the theory of technology dominance: Capturing the underlying causal complexity	9
The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions	9
Management accountants’ role transitions in IT projects: A job crafting perspective	9
Valuing big data: An analysis of current regulations and proposal of frameworks	8
Relationship between top managers’ interest in accounting information and accounting practices in startups	8
Editorial Board	8
The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital	8
How do the content, format, and tone of Twitter-based corporate disclosure vary depending on earnings performance?	8