OOIR: Observatory of International Research

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 2021-06-01 to 2025-06-01.)

Article	Citations
Editorial Board	254
Artificial intelligence activities and ethical approaches in leading listed companies in the European Union	78
Explaining the (non-) adoption of advanced data analytics in auditing: A process theory	70
The impact of customer firm data breaches on the audit fees of their suppliers	63
Feasibility analysis of machine learning for performance-related attributional statements	49
Responses to SEC comment letters on cybersecurity disclosures: An exploratory study	39
V-Matrix: A wave theory of value creation for big data	36
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment	34
A scoping review of ChatGPT research in accounting and finance	34
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
Artificial intelligence co-piloted auditing	28
Exploring the information content of cyber breach reports and the relationship to internal controls	28
IT governance and IT controls: Analysis from an internal auditing perspective	27
Editorial Board	26
Using data-driven methods to detect financial statement fraud in the real scenario	25
Data analytics (ab) use in healthcare fraud audits	23
Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains?	22
Disclosures about algorithmic decision making in the corporate reports of Western European companies	21
Editorial Board	19
Can knowledge based systems be designed to counteract deskilling effects?	18
Embedding process mining into financial statement audits	18
Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective	18
The effects of personal information management capabilities and social-psychological factors on accounting professionals’ knowledge-sharing intentions: Pre and post COVID-19	17
Government ESG reporting in smart cities	16

Explainable Artificial Intelligence (XAI) in auditing	15
Cybersecurity breaches and investors’ interest in the firm as an investment	15
Vale to Patricia Navarro-Velez	14
Enablers, barriers and strategies for adopting new technology in accounting	14
Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP	13
Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers	12
Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts	12
Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?	12
Editorial Board	12
Digital transformation voluntary disclosure: Insights from leading European companies	11
The association between human resource investment in IT controls over financial reporting and investment efficiency	11
Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China	11
Reviewing literature through multidimensional representations	11
Disentangling the effects of top management on management accounting systems utilization	10
Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing	10
Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change	10
The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain	10
Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing	10
The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions	9
Estimating the duration of competitive advantage from emerging technology adoption	9
The application of continuous audit and monitoring methodology: A government medication procurement case	9
Editorial Board	9
Reimagining design science and behavioral science AIS research through a business activity lens	9
An extension of the theory of technology dominance: Capturing the underlying causal complexity	8
Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems	8
Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism	8
Editorial Board	7
The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital	7
The use of information technology for international transfer pricing in multinational enterprises	6
Relationship between top managers’ interest in accounting information and accounting practices in startups	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