OOIR: Observatory of International Research

Papers

(The TQCC of International Journal of Accounting Information Systems is 14. 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
The impact of customer firm data breaches on the audit fees of their suppliers	50
Responses to SEC comment letters on cybersecurity disclosures: An exploratory study	50
Excessive custom XBRL tag usage in 10-K filings and SEC oversight	48
V-Matrix: A wave theory of value creation for big data	48
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment	45
A scoping review of ChatGPT research in accounting and finance	44
Earnings management visualization and prediction using machine learning methods	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
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
Exploring the information content of cyber breach reports and the relationship to internal controls	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
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
Editorial Board	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

Vale to Patricia Navarro-Velez	18
Cybersecurity breaches and investors’ interest in the firm as an investment	18
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
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
Editorial Board	14
Reviewing literature through multidimensional representations	14
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