International Journal of Accounting Information Systems

Papers
(The median citation count of International Journal of Accounting 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 2020-11-01 to 2024-11-01.)
ArticleCitations
Accounting and auditing with blockchain technology and artificial Intelligence: A literature review136
Explaining the (non-) adoption of advanced data analytics in auditing: A process theory53
Explainable Artificial Intelligence (XAI) in auditing45
Embedding process mining into financial statement audits37
Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis36
Impact of IT governance mechanisms on organizational agility and the role of top management support and IT ambidexterity35
CSR disclosure on Twitter: Evidence from the UK34
Data analytics in small and mid-size enterprises: Enablers and inhibitors for business value and firm performance32
Ethical impact of artificial intelligence in managerial accounting30
Enhancing the government accounting information systems using social media information: An application of text mining and machine learning24
Artificial intelligence activities and ethical approaches in leading listed companies in the European Union23
Cloud-based client accounting and small and medium accounting practices: Adoption and impact22
The impact of information systems and non-financial information on company success22
Effectiveness of cybersecurity audit21
A blockchain-enabled platform for VAT settlement21
Stock price relevance of voluntary disclosures about blockchain technology and cryptocurrencies21
Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China18
The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-1915
Data analytics (ab) use in healthcare fraud audits15
Prototyping and implementing Robotic Process Automation in accounting firms: Benefits, challenges and opportunities to audit automation15
Taking the ontological and materialist turns: Agential realism, representation theory, and accounting information systems14
Issues, risks, and challenges for auditing crypto asset transactions13
Detecting accounting fraud in companies reporting under US GAAP through data mining13
Disclosures about algorithmic decision making in the corporate reports of Western European companies12
Design and evaluation of an advanced continuous data level auditing system: A three-layer structure11
Rethinking IT governance: Designing a framework for mitigating risk and fostering internal control in a DevOps environment11
The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector11
The impact of CIO characteristics on data breaches10
Machine learning-based automation of accounting services: An exploratory case study9
The application of text mining in accounting9
Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP9
Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions9
A meta-analysis of factors affecting acceptance of information technology in auditing9
Leveraging the synergies between design science and behavioral science research methods9
Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change9
The influence mechanism of financial shared service mode on the competitive advantage of enterprises from the perspective of organizational complexity: A force field analysis9
Feasibility analysis of machine learning for performance-related attributional statements9
The association between human resource investment in IT controls over financial reporting and investment efficiency8
Cybersecurity breaches and investors’ interest in the firm as an investment8
Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process8
Responses to SEC comment letters on cybersecurity disclosures: An exploratory study7
Enablers, barriers and strategies for adopting new technology in accounting7
Exploring the information content of cyber breach reports and the relationship to internal controls7
The impact of the input level of information system audit on the audit quality: Korean evidence6
The influence of power strategies in AIS implementation processes6
An extension of the theory of technology dominance: Capturing the underlying causal complexity6
A pathway model to five lines of accountability in cybersecurity governance6
Estimating the duration of competitive advantage from emerging technology adoption6
V-Matrix: A wave theory of value creation for big data5
The use of information technology for international transfer pricing in multinational enterprises5
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment4
Can knowledge based systems be designed to counteract deskilling effects?3
Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism3
Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts3
Emerging digital technologies and auditing firms: Opportunities and challenges3
The impact of customer firm data breaches on the audit fees of their suppliers3
The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain3
Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing3
Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality3
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