OOIR: Observatory of International Research

Papers

(The median citation count of International Journal of Accounting Information Systems is 5. 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 2022-01-01 to 2026-01-01.)

Article	Citations
Artificial intelligence and accounting research: a framework and agenda	342
Feasibility analysis of machine learning for performance-related attributional statements	105
Accelerating the future of audit technologies: Introducing the special issue and emphasizing future research directions	94
Responses to SEC comment letters on cybersecurity disclosures: An exploratory study	50
The impact of customer firm data breaches on the audit fees of their suppliers	50
V-Matrix: A wave theory of value creation for big data	48
Excessive custom XBRL tag usage in 10-K filings and SEC oversight	48
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment	45
Earnings management visualization and prediction using machine learning methods	44
A scoping review of ChatGPT research in accounting and finance	44
Measuring the pervasiveness of IT general controls: A model and empirical validation	43
Accounting and auditing with blockchain technology and artificial Intelligence: A literature review	42
Exploring the information content of cyber breach reports and the relationship to internal controls	35
Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process	35
Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals	35
IT governance and IT controls: Analysis from an internal auditing perspective	34
Artificial intelligence co-piloted auditing	33
Editorial Board	31
Using data-driven methods to detect financial statement fraud in the real scenario	30
Editorial Board	28
Disclosures about algorithmic decision making in the corporate reports of Western European companies	28
Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains?	28
Can knowledge based systems be designed to counteract deskilling effects?	24
Government ESG reporting in smart cities	23
Enablers, barriers and strategies for adopting new technology in accounting	20

Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective	18
Using process mining as an assurance tool in the three-lines-model	18
Explainable Artificial Intelligence (XAI) in auditing	18
Vale to Patricia Navarro-Velez	18
Cybersecurity breaches and investors’ interest in the firm as an investment	18
Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP	17
Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts	15
Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?	14
A framework for dynamic blockchain-based data auditing	14
Editorial Board	14
Reviewing literature through multidimensional representations	14
Editorial Board	13
Disentangling the effects of top management on management accounting systems utilization	12
Digital transformation voluntary disclosure: Insights from leading European companies	12
Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers	12
Characteristics of cybersecurity and IT involvement by the IA activity	12
Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China	12
Challenges and opportunities for artificial intelligence in auditing: Evidence from the field	11
Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing	11
Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change	11
Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing	11
Divergence from Benford’s law fails to measure financial statement accuracy	11
The application of continuous audit and monitoring methodology: A government medication procurement case	10
Reimagining design science and behavioral science AIS research through a business activity lens	10
The increased role of advanced technology and automation in audit: A delphi study	9
The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain	9
The plight of digitalization: Technostress and accountants’ professional identity	9
An extension of the theory of technology dominance: Capturing the underlying causal complexity	8
Editorial Board	8
Management accountants’ role transitions in IT projects: A job crafting perspective	7
Estimating the duration of competitive advantage from emerging technology adoption	7
Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain	7
The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions	7
Relationship between top managers’ interest in accounting information and accounting practices in startups	6
The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital	6
How do the content, format, and tone of Twitter-based corporate disclosure vary depending on earnings performance?	6
Valuing big data: An analysis of current regulations and proposal of frameworks	6
Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism	6
The use of information technology for international transfer pricing in multinational enterprises	6
Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems	6
Study on the effect of sample size on type I error, in the first, second and first-two digits excessmad tests	5
Internal control risk disclosure, media coverage and stock price crash risk: Evidence from China	5
Ethical impact of artificial intelligence in managerial accounting	5
Data analytics in small and mid-size enterprises: Enablers and inhibitors for business value and firm performance	5
Editorial Board	5
Digital transformation and cybersecurity risks	5
Editorial Board	5
Rethinking IT governance: Designing a framework for mitigating risk and fostering internal control in a DevOps environment	5
Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors	5