International Journal of Accounting Information Systems

Papers
(The median citation count of International Journal of Accounting Information Systems is 8. 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 2022-06-01 to 2026-06-01.)
ArticleCitations
Artificial intelligence and accounting research: a framework and agenda416
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment129
Feasibility analysis of machine learning for performance-related attributional statements116
The impact of customer firm data breaches on the audit fees of their suppliers111
Excessive custom XBRL tag usage in 10-K filings and SEC oversight73
V-Matrix: A wave theory of value creation for big data66
Accelerating the future of audit technologies: Introducing the special issue and emphasizing future research directions62
Responses to SEC comment letters on cybersecurity disclosures: An exploratory study59
A scoping review of ChatGPT research in accounting and finance58
Measuring the pervasiveness of IT general controls: A model and empirical validation54
Accounting and auditing with blockchain technology and artificial Intelligence: A literature review50
Earnings management visualization and prediction using machine learning methods50
Exploring the information content of cyber breach reports and the relationship to internal controls47
Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process44
Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals42
Artificial intelligence co-piloted auditing40
Editorial Board39
IT governance and IT controls: Analysis from an internal auditing perspective39
Disclosures about algorithmic decision making in the corporate reports of Western European companies36
Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains?32
Using data-driven methods to detect financial statement fraud in the real scenario29
Editorial Board29
Cybersecurity breaches and investors’ interest in the firm as an investment27
Can knowledge based systems be designed to counteract deskilling effects?26
Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective25
Government ESG reporting in smart cities24
Explainable Artificial Intelligence (XAI) in auditing24
Enablers, barriers and strategies for adopting new technology in accounting24
Vale to Patricia Navarro-Velez23
Using process mining as an assurance tool in the three-lines-model22
Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP22
Editorial Board21
Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?20
Reviewing literature through multidimensional representations19
Editorial Board19
Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China18
Digital transformation voluntary disclosure: Insights from leading European companies17
Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers17
Characteristics of cybersecurity and IT involvement by the IA activity16
A framework for dynamic blockchain-based data auditing16
Challenges and opportunities for artificial intelligence in auditing: Evidence from the field14
Disentangling the effects of top management on management accounting systems utilization14
Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change14
Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing14
Divergence from Benford’s law fails to measure financial statement accuracy14
The increased role of advanced technology and automation in audit: A delphi study13
Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing13
The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain13
The plight of digitalization: Technostress and accountants’ professional identity12
The application of continuous audit and monitoring methodology: A government medication procurement case12
Reimagining design science and behavioral science AIS research through a business activity lens11
Estimating the duration of competitive advantage from emerging technology adoption10
Editorial Board10
Valuing big data: An analysis of current regulations and proposal of frameworks9
Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems9
The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions9
Relationship between top managers’ interest in accounting information and accounting practices in startups9
Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism9
An extension of the theory of technology dominance: Capturing the underlying causal complexity9
How do the content, format, and tone of Twitter-based corporate disclosure vary depending on earnings performance?9
The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital9
Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain9
Management accountants’ role transitions in IT projects: A job crafting perspective9
Editorial Board8
Strategic AI disclosures and legitimacy: Impression management in UK FTSE100 annual reports8
Study on the effect of sample size on type I error, in the first, second and first-two digits excessmad tests8
Internal control risk disclosure, media coverage and stock price crash risk: Evidence from China8
Editorial Board8
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