OOIR: Observatory of International Research

Papers

(The TQCC of International Journal of Accounting Information Systems is 13. 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
Accounting and auditing with blockchain technology and artificial Intelligence: A literature review	33
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment	33
Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process	32
IT governance and IT controls: Analysis from an internal auditing perspective	27
Exploring the information content of cyber breach reports and the relationship to internal controls	27
Artificial intelligence co-piloted auditing	26
Editorial Board	22
Using data-driven methods to detect financial statement fraud in the real scenario	22
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
Data analytics (ab) use in healthcare fraud audits	21
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
Government ESG reporting in smart cities	17
Can knowledge based systems be designed to counteract deskilling effects?	16
Embedding process mining into financial statement audits	15
Cybersecurity breaches and investors’ interest in the firm as an investment	15

Explainable Artificial Intelligence (XAI) in auditing	15
Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective	14
Enablers, barriers and strategies for adopting new technology in accounting	13
Vale to Patricia Navarro-Velez	13