International Journal of Accounting Information Systems

Papers
(The median citation count of International Journal of Accounting Information Systems is 6. 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 2021-08-01 to 2025-08-01.)
ArticleCitations
Editorial Board273
Artificial intelligence activities and ethical approaches in leading listed companies in the European Union80
The impact of customer firm data breaches on the audit fees of their suppliers67
Feasibility analysis of machine learning for performance-related attributional statements41
Responses to SEC comment letters on cybersecurity disclosures: An exploratory study40
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment38
V-Matrix: A wave theory of value creation for big data38
A scoping review of ChatGPT research in accounting and finance36
Exploring the information content of cyber breach reports and the relationship to internal controls32
Accounting and auditing with blockchain technology and artificial Intelligence: A literature review32
IT governance and IT controls: Analysis from an internal auditing perspective30
Artificial intelligence co-piloted auditing29
Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process28
Editorial Board25
Data analytics (ab) use in healthcare fraud audits24
Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains?22
Using data-driven methods to detect financial statement fraud in the real scenario21
Disclosures about algorithmic decision making in the corporate reports of Western European companies21
Editorial Board20
Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective19
The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-1918
Can knowledge based systems be designed to counteract deskilling effects?17
Enablers, barriers and strategies for adopting new technology in accounting16
Government ESG reporting in smart cities16
Explainable Artificial Intelligence (XAI) in auditing15
Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts15
Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP15
Vale to Patricia Navarro-Velez15
Cybersecurity breaches and investors’ interest in the firm as an investment15
Editorial Board14
Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers13
Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?13
The association between human resource investment in IT controls over financial reporting and investment efficiency12
Reviewing literature through multidimensional representations12
Digital transformation voluntary disclosure: Insights from leading European companies12
Disentangling the effects of top management on management accounting systems utilization11
Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing11
The application of continuous audit and monitoring methodology: A government medication procurement case11
Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change11
Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing11
Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China11
Reimagining design science and behavioral science AIS research through a business activity lens11
The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain10
The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions10
An extension of the theory of technology dominance: Capturing the underlying causal complexity9
Editorial Board9
Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism8
Estimating the duration of competitive advantage from emerging technology adoption8
Valuing big data: An analysis of current regulations and proposal of frameworks7
Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems7
Relationship between top managers’ interest in accounting information and accounting practices in startups7
The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital7
How do the content, format, and tone of Twitter-based corporate disclosure vary depending on earnings performance?6
The use of information technology for international transfer pricing in multinational enterprises6
Internal control risk disclosure, media coverage and stock price crash risk: Evidence from China6
Editorial Board6
Editorial Board6
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