OOIR: Observatory of International Research

Papers

(The TQCC of International Journal of Accounting Information Systems is 18. 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 2022-05-01 to 2026-05-01.)

Article	Citations
Artificial intelligence and accounting research: a framework and agenda	407
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment	123
V-Matrix: A wave theory of value creation for big data	111
Feasibility analysis of machine learning for performance-related attributional statements	100
The impact of customer firm data breaches on the audit fees of their suppliers	64
Responses to SEC comment letters on cybersecurity disclosures: An exploratory study	60
Accelerating the future of audit technologies: Introducing the special issue and emphasizing future research directions	60
Excessive custom XBRL tag usage in 10-K filings and SEC oversight	56
A scoping review of ChatGPT research in accounting and finance	55
Measuring the pervasiveness of IT general controls: A model and empirical validation	54
Earnings management visualization and prediction using machine learning methods	49
Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals	45
Accounting and auditing with blockchain technology and artificial Intelligence: A literature review	45
IT governance and IT controls: Analysis from an internal auditing perspective	43
Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process	41
Artificial intelligence co-piloted auditing	39
Exploring the information content of cyber breach reports and the relationship to internal controls	38
Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains?	36
Editorial Board	35
Disclosures about algorithmic decision making in the corporate reports of Western European companies	31
Editorial Board	27
Using data-driven methods to detect financial statement fraud in the real scenario	27
Can knowledge based systems be designed to counteract deskilling effects?	26
Cybersecurity breaches and investors’ interest in the firm as an investment	25
Government ESG reporting in smart cities	24

Enablers, barriers and strategies for adopting new technology in accounting	24
Explainable Artificial Intelligence (XAI) in auditing	22
Using process mining as an assurance tool in the three-lines-model	22
Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective	22
Vale to Patricia Navarro-Velez	22
Editorial Board	20
Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP	20
Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?	18
A framework for dynamic blockchain-based data auditing	18