OOIR: Observatory of International Research

Papers

(The median citation count of International Journal of Accounting Information Systems is 10. 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 2022-08-01 to 2026-08-01.)

Article	Citations
Artificial intelligence and accounting research: a framework and agenda	446
Feasibility analysis of machine learning for performance-related attributional statements	143
The impact of customer firm data breaches on the audit fees of their suppliers	141
Responses to SEC comment letters on cybersecurity disclosures: An exploratory study	128
V-Matrix: A wave theory of value creation for big data	84
Accelerating the future of audit technologies: Introducing the special issue and emphasizing future research directions	75
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment	69
Excessive custom XBRL tag usage in 10-K filings and SEC oversight	64
A scoping review of ChatGPT research in accounting and finance	62
Measuring the pervasiveness of IT general controls: A model and empirical validation	57
Earnings management visualization and prediction using machine learning methods	54
Accounting and auditing with blockchain technology and artificial Intelligence: A literature review	49
Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals	46
Exploring the information content of cyber breach reports and the relationship to internal controls	44
IT governance and IT controls: Analysis from an internal auditing perspective	44
Artificial intelligence co-piloted auditing	43
Using data-driven methods to detect financial statement fraud in the real scenario	36
Editorial Board	36
Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process	36
Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains?	34
Disclosures about algorithmic decision making in the corporate reports of Western European companies	33
Editorial Board	28
Government ESG reporting in smart cities	27
Cybersecurity breaches and investors’ interest in the firm as an investment	26
Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective	25

Enablers, barriers and strategies for adopting new technology in accounting	25
Explainable Artificial Intelligence (XAI) in auditing	24
Vale to Patricia Navarro-Velez	23
Can knowledge based systems be designed to counteract deskilling effects?	23
Using process mining as an assurance tool in the three-lines-model	22
Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP	22
Editorial Board	20
Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?	19
Editorial Board	18
Digital transformation voluntary disclosure: Insights from leading European companies	17
Reviewing literature through multidimensional representations	17
Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers	17
Characteristics of cybersecurity and IT involvement by the IA activity	17
A framework for dynamic blockchain-based data auditing	16
Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change	15
Challenges and opportunities for artificial intelligence in auditing: Evidence from the field	15
Divergence from Benford’s law fails to measure financial statement accuracy	15
Disentangling the effects of top management on management accounting systems utilization	15
Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing	15
Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing	14
Reimagining design science and behavioral science AIS research through a business activity lens	13
Editorial Board	12
The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain	12
The increased role of advanced technology and automation in audit: A delphi study	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
Management accountants’ role transitions in IT projects: A job crafting perspective	11
Estimating the duration of competitive advantage from emerging technology adoption	11
Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain	10
Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems	10
Valuing big data: An analysis of current regulations and proposal of frameworks	10
Relationship between top managers’ interest in accounting information and accounting practices in startups	10
An extension of the theory of technology dominance: Capturing the underlying causal complexity	10
The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital	10
Editorial Board	10
The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions	10
Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism	10
How do the content, format, and tone of Twitter-based corporate disclosure vary depending on earnings performance?	10
Editorial Board	10