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 2021-05-01 to 2025-05-01.)

Article	Citations
Editorial Board	239
Artificial intelligence activities and ethical approaches in leading listed companies in the European Union	74
Explaining the (non-) adoption of advanced data analytics in auditing: A process theory	68
The impact of customer firm data breaches on the audit fees of their suppliers	58
Responses to SEC comment letters on cybersecurity disclosures: An exploratory study	49
V-Matrix: A wave theory of value creation for big data	38
Feasibility analysis of machine learning for performance-related attributional statements	34
A scoping review of ChatGPT research in accounting and finance	34
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment	33
Accounting and auditing with blockchain technology and artificial Intelligence: A literature review	33
Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process	32
Exploring the information content of cyber breach reports and the relationship to internal controls	27
IT governance and IT controls: Analysis from an internal auditing perspective	27
Artificial intelligence co-piloted auditing	26
Using data-driven methods to detect financial statement fraud in the real scenario	22
Editorial Board	22
Data analytics (ab) use in healthcare fraud audits	21
Disclosures about algorithmic decision making in the corporate reports of Western European companies	21
Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains?	21
Government ESG reporting in smart cities	17
The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19	17
Editorial Board	17
Can knowledge based systems be designed to counteract deskilling effects?	16
Explainable Artificial Intelligence (XAI) in auditing	15
Embedding process mining into financial statement audits	15

Cybersecurity breaches and investors’ interest in the firm as an investment	15
Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective	14
Vale to Patricia Navarro-Velez	13
Enablers, barriers and strategies for adopting new technology in accounting	13
Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts	12
Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP	12
Editorial Board	11
Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?	11
Reviewing literature through multidimensional representations	11
Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers	11
Digital transformation voluntary disclosure: Insights from leading European companies	10
Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China	10
The association between human resource investment in IT controls over financial reporting and investment efficiency	10
The application of continuous audit and monitoring methodology: A government medication procurement case	9
Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing	9
Reimagining design science and behavioral science AIS research through a business activity lens	9
Disentangling the effects of top management on management accounting systems utilization	9
Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing	9
Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change	9
Estimating the duration of competitive advantage from emerging technology adoption	8
The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain	8
The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions	8
Editorial Board	8
Editorial Board	6
An extension of the theory of technology dominance: Capturing the underlying causal complexity	6
Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems	6
The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital	6
Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism	6
Valuing big data: An analysis of current regulations and proposal of frameworks	5
Relationship between top managers’ interest in accounting information and accounting practices in startups	5
How do the content, format, and tone of Twitter-based corporate disclosure vary depending on earnings performance?	4
Editorial Board	3
The impact of CIO characteristics on data breaches	3
Editorial Board	3
The use of information technology for international transfer pricing in multinational enterprises	3
Data analytics in small and mid-size enterprises: Enablers and inhibitors for business value and firm performance	3
Study on the effect of sample size on type I error, in the first, second and first-two digits excessmad tests	3
Internal control risk disclosure, media coverage and stock price crash risk: Evidence from China	3