OOIR: Observatory of International Research

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 2020-03-01 to 2024-03-01.)

Article	Citations
Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting	73
Accounting and auditing with blockchain technology and artificial Intelligence: A literature review	67
Social media capital: Conceptualizing the nature, acquisition, and expenditure of social media-based organizational resources	43
Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia	38
Explaining the (non-) adoption of advanced data analytics in auditing: A process theory	36
Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis	31
Impact of IT governance mechanisms on organizational agility and the role of top management support and IT ambidexterity	30
CSR disclosure on Twitter: Evidence from the UK	27
Public companies' cybersecurity risk disclosures	25
“The first mile problem”: Deriving an endogenous demand for auditing in blockchain-based business processes	25
The effects of personality traits on digital transformation: Evidence from German tax consulting	24
Explainable Artificial Intelligence (XAI) in auditing	23
Embedding process mining into financial statement audits	22
Blockchain architecture: A design that helps CPA firms leverage the technology	20
A blockchain-enabled platform for VAT settlement	19
Data analytics in small and mid-size enterprises: Enablers and inhibitors for business value and firm performance	18
Stock price relevance of voluntary disclosures about blockchain technology and cryptocurrencies	17
Artificial intelligence activities and ethical approaches in leading listed companies in the European Union	17
Effectiveness of cybersecurity audit	16
The impact of information systems and non-financial information on company success	16
Cloud-based client accounting and small and medium accounting practices: Adoption and impact	15
Big data prioritization in SCM decision-making: Its role and performance implications	15
An ontological artifact for classifying social media: Text mining analysis for financial data	14
Ethical impact of artificial intelligence in managerial accounting	13
Synthesizing enterprise data to strategically align performance: The intentionality of strategy surrogation	13

Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China	12
Taking the ontological and materialist turns: Agential realism, representation theory, and accounting information systems	12
The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19	12
Enhancing the government accounting information systems using social media information: An application of text mining and machine learning	11
Data analytics (ab) use in healthcare fraud audits	11
A taxonomy of cybercrime: Theory and design	10
The impact of CIO characteristics on data breaches	10
Rethinking IT governance: Designing a framework for mitigating risk and fostering internal control in a DevOps environment	9
The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector	9
Issues, risks, and challenges for auditing crypto asset transactions	8
Synthesizing enterprise data through digital dashboards to strategically align performance: Why do operational managers use dashboards?	8
Detecting accounting fraud in companies reporting under US GAAP through data mining	8
The influence mechanism of financial shared service mode on the competitive advantage of enterprises from the perspective of organizational complexity: A force field analysis	8
Design and evaluation of an advanced continuous data level auditing system: A three-layer structure	7
Disclosures about algorithmic decision making in the corporate reports of Western European companies	7
The association between human resource investment in IT controls over financial reporting and investment efficiency	7
Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL	6
Exploring the information content of cyber breach reports and the relationship to internal controls	6
Leveraging the synergies between design science and behavioral science research methods	5
An extension of the theory of technology dominance: Capturing the underlying causal complexity	5
Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process	5
The influence of power strategies in AIS implementation processes	4
Estimating the duration of competitive advantage from emerging technology adoption	4
The application of text mining in accounting	4
Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP	4
Machine learning-based automation of accounting services: An exploratory case study	4
Responses to SEC comment letters on cybersecurity disclosures: An exploratory study	4
Audit 4.0-based ESG assurance: An example of using satellite images on GHG emissions	3
The impact of the input level of information system audit on the audit quality: Korean evidence	3
Feasibility analysis of machine learning for performance-related attributional statements	3
V-Matrix: A wave theory of value creation for big data	3
Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism	3