OOIR: Observatory of International Research

Papers

(The median citation count of International Journal of Accounting Information Systems is 2. 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 2021-02-01 to 2025-02-01.)

Article	Citations
Sociomateriality, agential realism, and the metaphysics of accounting information systems: A response to Vosselman and De Loo	153
An extension of the theory of technology dominance: Capturing the underlying causal complexity	53
Editorial Board	53
Editorial Board	42
Editorial Board	35
Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors	35
Rethinking IT governance: Designing a framework for mitigating risk and fostering internal control in a DevOps environment	32
Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts	30
Vale to Patricia Navarro-Velez	28
The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions	26
Impact of IT governance mechanisms on organizational agility and the role of top management support and IT ambidexterity	23
Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP	22
Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality	21
Editorial Board	21
Explaining the (non-) adoption of advanced data analytics in auditing: A process theory	21
Artificial intelligence activities and ethical approaches in leading listed companies in the European Union	18
Estimating the duration of competitive advantage from emerging technology adoption	18
Empirical analysis of liquidity thresholds for crypto assets	15
Detecting accounting fraud in companies reporting under US GAAP through data mining	15
Ethical impact of artificial intelligence in managerial accounting	15
V-Matrix: A wave theory of value creation for big data	13
Editorial Board	13
The impact of customer firm data breaches on the audit fees of their suppliers	13
Editorial Board	12
Leveraging the synergies between design science and behavioral science research methods	11

A pathway model to five lines of accountability in cybersecurity governance	11
Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism	11
CSR disclosure on Twitter: Evidence from the UK	10
Design and evaluation of an advanced continuous data level auditing system: A three-layer structure	9
Editorial Board	9
Issues, risks, and challenges for auditing crypto asset transactions	9
The impact of the input level of information system audit on the audit quality: Korean evidence	9
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment	9
Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?	9
Effectiveness of cybersecurity audit	9
Responses to SEC comment letters on cybersecurity disclosures: An exploratory study	9
The application of text mining in accounting	8
Feasibility analysis of machine learning for performance-related attributional statements	8
The impact of information systems and non-financial information on company success	8
Stock price relevance of voluntary disclosures about blockchain technology and cryptocurrencies	7
A scoping review of ChatGPT research in accounting and finance	7
The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital	6
Editorial Board	6
Editorial Board	6
Editorial Board	6
How can firms repair their reputations when they discover information technology control material weaknesses?	5
Reviewing literature through multidimensional representations	5
The association between human resource investment in IT controls over financial reporting and investment efficiency	5
Stock investment strategy combining earnings power index and machine learning	4
Accounting and auditing with blockchain technology and artificial Intelligence: A literature review	4
The influence mechanism of financial shared service mode on the competitive advantage of enterprises from the perspective of organizational complexity: A force field analysis	3
A meta-analysis of factors affecting acceptance of information technology in auditing	3
Understanding cybersecurity breach contagion effects: The role of the loss heuristic and internal controls	3
An eye tracking experiment investigating synonymy in conceptual model validation	3
Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China	3
Digital transformation voluntary disclosure: Insights from leading European companies	3
Information technology internal control material weaknesses in financial reporting: Categories, trends, associations, and industry effects	3
How graphical vividness and interactivity in non-financial presentations influence nonprofessional investors	2
Valuing big data: An analysis of current regulations and proposal of frameworks	2
Exploring the information content of cyber breach reports and the relationship to internal controls	2
Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change	2
IT governance and IT controls: Analysis from an internal auditing perspective	2
Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems	2
Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers	2
Disentangling the effects of top management on management accounting systems utilization	2