International Journal of Accounting Information Systems

Papers
(The TQCC of International Journal of Accounting Information Systems is 20. 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 2022-07-01 to 2026-07-01.)
ArticleCitations
Artificial intelligence and accounting research: a framework and agenda425
Feasibility analysis of machine learning for performance-related attributional statements135
The impact of customer firm data breaches on the audit fees of their suppliers126
Responses to SEC comment letters on cybersecurity disclosures: An exploratory study125
Accelerating the future of audit technologies: Introducing the special issue and emphasizing future research directions79
V-Matrix: A wave theory of value creation for big data68
A scoping review of ChatGPT research in accounting and finance64
Excessive custom XBRL tag usage in 10-K filings and SEC oversight62
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment61
Measuring the pervasiveness of IT general controls: A model and empirical validation57
Earnings management visualization and prediction using machine learning methods50
Accounting and auditing with blockchain technology and artificial Intelligence: A literature review48
Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals44
IT governance and IT controls: Analysis from an internal auditing perspective43
Exploring the information content of cyber breach reports and the relationship to internal controls42
Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process41
Artificial intelligence co-piloted auditing36
Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains?33
Using data-driven methods to detect financial statement fraud in the real scenario31
Editorial Board31
Disclosures about algorithmic decision making in the corporate reports of Western European companies30
Cybersecurity breaches and investors’ interest in the firm as an investment26
Editorial Board26
Enablers, barriers and strategies for adopting new technology in accounting25
Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective24
Can knowledge based systems be designed to counteract deskilling effects?24
Explainable Artificial Intelligence (XAI) in auditing23
Government ESG reporting in smart cities23
Vale to Patricia Navarro-Velez22
Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP21
Using process mining as an assurance tool in the three-lines-model20
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