International Journal of Accounting Information Systems

Volume 1, 2000 - Volume 43, 2021

Recent Updates by Year

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

IJAIS Home Page | AIS/MIS Main Page | Journal Bibliographies Main Page

Abdolmohammadi, M. J. and S. R. Boss. 2010. Factors associated with IT audits by the internal audit function. International Journal of Accounting Information Systems 11(3): 140-151.

Abdolmohammadi, M. J., S. M. DeSimone, T. Hsieh and Z. Wang. 2017. Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study. International Journal of Accounting Information Systems (25): 45-56.

Alewine, H. C., C. D. Allport and W. M. Shen. 2016. How measurement framing and accounting information system evaluation mode influence environmental performance judgments. International Journal of Accounting Information Systems (23): 28-44.

Ali, S., P. Green and A. Robb. 2015. Information technology investment governance: What is it and does it matter? International Journal of Accounting Information Systems (18): 1-25.

Alkhatib, E., H. Ojala and J. Collis. 2019. Determinants of the voluntary adoption of digital reporting by small private companies to Companies House: Evidence from the UK. International Journal of Accounting Information Systems (34): 100421.

Alles, M. 2018. Examining the role of the AIS research literature using the natural experiment of the 2018 JIS conference on cloud computing. International Journal of Accounting Information Systems (31): 58-74.

Alles, M. 2020. Using the 2019 JBE conference and 2017 JIS themed issue as natural experiments to examine the role of editors as gatekeepers of the research literature in AIS and ethics. International Journal of Accounting Information Systems (39): 100489.

Alles, M. and G. L. Gray. 2016. Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors. International Journal of Accounting Information Systems (22): 44-59.

Alles, M. and G. L. Gray. 2020. "The first mile problem": Deriving an endogenous demand for auditing in blockchain-based business processes. International Journal of Accounting Information Systems (38): 100465.

Alles, M. and M. Piechocki. 2012. Will XBRL improve corporate governance?: A framework for enhancing governance making using interactive data. International Journal of Accounting Information Systems 13(2): 91-108.

Alles, M. and R. Debreceny. 2012. The evolution and future of XBRL research. International Journal of Accounting Information Systems 13(2): 83-90.

Alles, M., G. Brennan, A. Kogan and M. A. Vasarhelyi. 2006. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems 7(2): 137-161.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2004. Reply to the discussions of “Restoring auditor credibility: Tertiary monitoring and logging of continuous assurance systems”. International Journal of Accounting Information Systems 5(2): 211-212.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2004. Restoring auditor credibility: Tertiary monitoring and logging of continuous assurance systems. International Journal of Accounting Information Systems 5(2): 183-202.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2008. Exploiting comparative advantage: A paradigm for value added research in accounting information systems. International Journal of Accounting Information Systems 9(4): 202-215.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2013. Collaborative design research: Lessons from continuous auditing. International Journal of Accounting Information Systems 14(2): 104-112.

Alzamil, Z., D. Appelbaum and R. Nehmer. 2020. An ontological artifact for classifying social media: Text mining analysis for financial data. International Journal of Accounting Information Systems (38): 100469.

Amani, F. A. and A. M. Fadlalla. 2017. Data mining applications in accounting: A review of the literature and organizing framework. International Journal of Accounting Information Systems (24): 32-58.

Amin, M. H., E. K. A. Mohamed and A. Elragal. 2021. CSR disclosure on Twitter: Evidence from the UK. International Journal of Accounting Information Systems (40): 100500.

Anthony, J. H., W. Choi and S. Grabski. 2006. Market reaction to e-commerce impairments evidenced by website outages. International Journal of Accounting Information Systems 7(2): 60-78.

Anderson, C. 2010. Discussion of 'Analyzing late SEC filings for differential impacts of IS and accounting issues'. International Journal of Accounting Information Systems 11(3): 211-213.

Anthony, J. H., W. Choi and S. V. Grabski. 2006. Market reaction to e-commerce impairments evidenced by website outages authors' response. International Journal of Accounting Information Systems 7(2): 87-90.

Appelbaum, D., A. Kogan, M. Vasarhelyi and Z. Yan. 2017. Impact of business analytics and enterprise systems on managerial accounting. International Journal of Accounting Information Systems (25): 29-44. (Summary).

Arnold, V. 2006. Behavioral research opportunities: Understanding the impact of enterprise systems. International Journal of Accounting Information Systems 7(1): 7-17.

Arnold, V. 2006. Foreword. International Journal of Accounting Information Systems 7(3): 213-216.

Arnold, V. 2010. Discussion of 'Continuous monitoring and the status quo effect'. International Journal of Accounting Information Systems 11(3): 253-256.

Arnold, V., J. C. Bedard, J. R. Phillips and S. G. Sutton. 2011. Do section 404 disclosures affect investors' perceptions of information systems reliability and stock price predictions? International Journal of Accounting Information Systems 12(4): 243-258.

Arnold, V., J. C. Bedard, J. R. Phillips and S. G. Sutton. 2012. The impact of tagging qualitative financial information on investor decision making: Implications for XBRL. International Journal of Accounting Information Systems 13(1): 2-20.

Arnold, V., T. Benford, J. Canada and S. G. Sutton. 2011. The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance. International Journal of Accounting Information Systems 12(3): 171-188.

Arnold, V., T. Benford, J. Canada and S. G. Sutton. 2015. Leveraging integrated information systems to enhance strategic flexibility and performance: The enabling role of enterprise risk management. International Journal of Accounting Information Systems (19): 1-16.

Asatiani, A., U. Apte, E. Penttinen, M. Ronkko and T. Saarinen. 2019. Impact of accounting process characteristics on accounting outsourcing - Comparison of users and non-users of cloud-based accounting information systems. International Journal of Accounting Information Systems (34): 100419.

Asiaei, K. and R. Jusoh. 2017. Using a robust performance measurement system to illuminate intellectual capital. International Journal of Accounting Information Systems (26): 1-19.

Axelsen, M., P. Green and G. Ridley. 2017. Explaining the information systems auditor role in the public sector financial audit. International Journal of Accounting Information Systems (24): 15-31.

Azad, B. and S. Faraj. 2013. Using signature matrix to analyze conflicting frames during the IS implementation process. International Journal of Accounting Information Systems 14(2): 120-126.

Azmi, A., N. S. Sapiei, M. Z. Mustapha and M. Abdullah. 2016. SMEs' tax compliance cost and IT adoption: The case of a value-added tax. International Journal of Accounting Information Systems (23): 1-13.

Baader, G. and H. Krcmar. 2018. Reducing false positives in fraud detection: Combining the red flag approach with process mining. International Journal of Accounting Information Systems (31): 1-16.

Back, B., J. Toivonen, H. Vanharanta and A. Visa. 2001. Comparing numerical data and text information from annual reports using self-organizing maps. International Journal of Accounting Information Systems 2(4): 249-269.

Bahmanziari, T., M. D. Odom and J. C. Ugrin. 2009. An experimental evaluation of the effects of internal and external e-Assurance on initial trust formation in B2C e-commerce. International Journal of Accounting Information Systems 10(3): 152-170.

Baker, C. R., B. Cohanier and N. J. Leo. 2017. Breakdowns in internal controls in bank trading information systems. The case of the fraud Societe Generale. International Journal of Accounting Information Systems (26): 20-31.

Baldwin, A. A., B. W. Morris and J. H. Scheiner. 2000. Where do AIS researchers publish? International Journal of Accounting Information Systems 1(2): 123-134.

Banker, R. D., H. Chang and M. Pizzini. 2011. The judgmental effects of strategy maps in balanced scorecard performance evaluations. International Journal of Accounting Information Systems 12(4): 259-279.

Basoglu, K. A., M. A. Fuller and J. T. Sweeney. 2009. Investigating the effects of computer mediated interruptions: An analysis of task characteristics and interruption frequency on financial performance. International Journal of Accounting Information Systems 10(4): 177-189.

Baxter, R. J. and J. E. Hunton. 2011. Capturing affect via the experience sampling method: Prospects for accounting information systems researchers. International Journal of Accounting Information Systems 12(2): 90-98.

Beasley, M., M. Bradford and B. Dehning. 2009. The value impact of strategic intent on firms engaged in information systems outsourcing. International Journal of Accounting Information Systems 10(2): 79-96.

Bedard, J. C., C. Jackson, M. L. Ettredge and K. M. Johnstone. 2003. The effect of training on auditors' acceptance of an electronic work system. International Journal of Accounting Information Systems 4(4): 227-250.

Bedard, J. C., C. M. Jackson and L. Graham. 2005. Issues and risks in performing SysTrust® engagements: Implications for research and practice. International Journal of Accounting Information Systems 6(1): 55-79.

Benaroch, M., A. Chernobai and J. Goldstein. 2012. An internal control perspective on the market value consequences of IT operational risk events. International Journal of Accounting Information Systems 13(4): 357-381.

Benford, T. L. and J. E. Hunton. 2000. Incorporating information technology considerations into an expanded model of judgment and decision making in accounting. International Journal of Accounting Information Systems 1(1): 54-65.

Bhattacharya, S., R. S. Behara, D. E. Gundersen. 2003. Business risk perspectives on information systems outsourcing. International Journal of Accounting Information Systems 4(1): 75-93.

Blackburn, N., J. Brown, J. Dillard and V. Hooper. 2014. A dialogical framing of AIS-SEA design. International Journal of Accounting Information Systems 15(2): 83-101.

Bollen, L., H. Hassink and G. Bozic. 2006. Measuring and explaining the quality of Internet investor relations activities: A multinational empirical analysis. International Journal of Accounting Information Systems 7(4): 273-298.

Bonsón, E. and T. Escobar. 2006. Digital reporting in Eastern Europe: An empirical study. International Journal of Accounting Information Systems 7(4): 299-318.

Bonson, E., D. Lavorato, R. Lamboglia and D. Mancini. 2021. Artificial intelligence activities and ethical approaches in leading listed companies in the European Union. International Journal of Accounting Information Systems (43): 100535.

Bonsón, E., V. Cortijo and T. Escobar. 2009. Towards the global adoption of XBRL using international financial reporting standards (IFRS). International Journal of Accounting Information Systems 10(1): 46-60.

Boritz, J. E. 2004. Foreword. International Journal of Accounting Information Systems 5(2): 83.

Boritz, J. E. 2005. IS practitioners' views on core concepts of information integrity. International Journal of Accounting Information Systems 6(4): 260-279.

Boritz, J. E. 2006. Editorial. International Journal of Accounting Information Systems 7(2): 55.

Boritz, J. E. 2008. Foreword. International Journal of Accounting Information Systems 9(2): 77.

Boritz, J. E. 2012. Foreword. International Journal of Accounting Information Systems 13(3): 181.

Boritz, J. E. 2016. Foreword and procedures for requesting and evaluating papers for the 2015 Research Symposium of information integrity & information systems assurance. International Journal of Accounting Information Systems (22): 1-3.

Boritz, J. E., L. Hayes and J. Lim. 2013. A content analysis of auditors' reports on IT internal control weaknesses: The comparative advantages of an automated approach to control weakness identification. International Journal of Accounting Information Systems 14(2): 138-163.

Boritz, J. E., L. Hayes and L. M. Timoshenko. 2020. How understandable are SOX 404 auditors reports? International Journal of Accounting Information Systems (39): 100486.

Borthick, A. F., P. L. Bowen, S. T. Liew and F. H. Rohde. 2001. The effects of normalization on end-user query errors: An experimental evaluation. International Journal of Accounting Information Systems 2(4): 195-221.

Boulianne, E. 2007. Revisiting fit between AIS design and performance with the analyzer strategic-type. International Journal of Accounting Information Systems 8(1): 1-16.

Boulianne, E. and C. H. Cho. 2009. The rise and fall of WebTrust. International Journal of Accounting Information Systems 10(4): 229-244.

Bowen, P. L. and F. H. Rohde. 2002. Further evidence of the effects of normalization on end-user query errors: An experimental evaluation. International Journal of Accounting Information Systems 3(4): 255-290.

Bowen, P. L. and F. H. Rohde. 2005. Fifth International Research Symposium on Accounting Information Systems. International Journal of Accounting Information Systems 6(3): 157-158.

Bowen, P. L., C. B. Ferguson, T. H. Lehmann and F. H. Rohde. 2003. Cognitive style factors affecting database query performance. International Journal of Accounting Information Systems 4(4): 251-273.

Bowen, P. L., F. H. Rohde and C. Y. A. Wu. 2004. Imperfect communication between information requestors and information providers: The effects of syntactic and extraneous ambiguity. International Journal of Accounting Information Systems 5(4): 371-394.

Bowen, P. L., M. D. Cheung and F. H. Rohde. 2007. Enhancing IT governance practices: A model and case study of an organization's efforts. International Journal of Accounting Information Systems 8(3): 191-221.

Bradford, M. and J. Florin. 2003. Examining the role of innovation diffusion factors on the implementation success of enterprise resource planning systems. International Journal of Accounting Information Systems 4(3): 205-225.

Bradford, M., J. B. Earp and S. Grabski. 2014. Centralized end-to-end identity and access management and ERP systems: A multi-case analysis using the Technology Organization Environment framework. International Journal of Accounting Information Systems 15(2): 149-165.

Bradley, J. 2008. Management based critical success factors in the implementation of enterprise resource planning systems. International Journal of Accounting Information Systems 9(3): 175-200.

Bryant, S. M., S. M. Albring and U. Murthy. 2009. The effects of reward structure, media richness and gender on virtual teams. International Journal of Accounting Information Systems 10(4): 190-213.

Calderon, T. G. and J. J. Cheh. 2002. A roadmap for future neural networks research in auditing and risk assessment. International Journal of Accounting Information Systems 3(4): 203-236.

Calderon, T. G., A. Chandra and J. J. Cheh. 2006. Modeling an intelligent continuous authentication system to protect financial information resources. International Journal of Accounting Information Systems 7(2): 91-109.

Callen, J. L. 2010. Discussion of 'Analyzing late SEC filings for differential impacts of IS and accounting issues'. International Journal of Accounting Information Systems 11(3): 208-210.

Cao, J., T. Calderon, A. Chandra and L. Wang. 2010. Analyzing late SEC filings for differential impacts of IS and accounting issues. International Journal of Accounting Information Systems 11(3): 189-207.

Carnaghan, C. 2004. Discussion of IT assurance competencies. International Journal of Accounting Information Systems 5(2): 267-273.

Carnaghan, C. 2006. Business process modeling approaches in the context of process level audit risk assessment: An analysis and comparison. International Journal of Accounting Information Systems 7(2): 170-204.

Chakraborty, V., V. Chiu and M. Vasarhelyi. 2014. Automatic classification of accounting literature. International Journal of Accounting Information Systems 15(2): 122-148.

Chan, D. Y. and M. A. Vasarhelyi. 2011. Innovation and practice of continuous auditing. International Journal of Accounting Information Systems 12(2): 152-160.

Chandra, A. and M. J. Snowe. 2020. A taxonomy of cybercrime: Theory and design. International Journal of Accounting Information Systems (38): 100467.

Chandra, A., N. M. Menon and B. K. Mishra. 2007. Budgeting for information technology. International Journal of Accounting Information Systems 8(4): 264-282.

Chen, Y., C. Wu, Y. Chen, H. Li and H. Chen. 2017. Enhancement of fraud detection for narratives in annual reports. International Journal of Accounting Information Systems (26): 32-45.

Chen, Y., W. Liou, Y. Chen and J. Wu. 2019. Fraud detection for financial statements of business groups. International Journal of Accounting Information Systems (32): 1-23.

Chiu, V., Q. Liu, B. Muehlmann and A. A. Baldwin. 2019. A bibliometric analysis of accounting information systems journals and their emerging technologies contributions. International Journal of Accounting Information Systems (32): 24-43.

Cho, C. H. and R. W. Roberts. 2010. Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation. International Journal of Accounting Information Systems 11(1): 1-16.

Choi, D., H. Lee, H. Lee and H. Park. 2021. The association between human resource investment in IT controls over financial reporting and investment efficiency. International Journal of Accounting Information Systems (43): 100534.

Chou, C., C. J. Chang and J. Peng. 2016. Integrating XBRL data with textual information in Chinese: A sematic web approach. International Journal of Accounting Information Systems (21): 32-46.

Chou, C., N. R. Hwang, T. Wang and R. Debreceny. 2018. The topical link model-integrating topic-centric information in XBRL-formatted reports. International Journal of Accounting Information Systems (29): 16-36.

Cockrell, C. and D. N. Stone. 2011. Team discourse explains media richness and anonymity effects in audit fraud cue brainstorming. International Journal of Accounting Information Systems 12(3): 225-242.

Cohen, E. E. 2004. Discussion of a continuous auditing web services model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 165-168.

Cohen, E. E., R. Debreceny, S. Farewell and S. Roohani. 2014. Issues with the communication and integrity of audit reports when financial reporting shifts to an information-centric paradigm. International Journal of Accounting Information Systems 15(4): 400-422.

Cormier, D., M. Ledoux and M. Magnan. 2009. The use of web sites as a disclosure platform for corporate performance. International Journal of Accounting Information Systems 10(1): 1-24.

Cullinan, C. P. and X. Zheng. 2015. Outsourcing accounting information systems: Evidence from closed-end mutual fund families. International Journal of Accounting Information Systems (17): 65-83.

Curtis, M. B. 2012. Discussion of 'The antecedents of the use of continuous auditing in the internal auditing context'. International Journal of Accounting Information Systems 13(3): 263-266.

Curtis, M. B. and E. A. Payne. 2008. An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing. International Journal of Accounting Information Systems 9(2): 104-121.

Daigle, R. J. and J. C. Lampe. 2004. The impact of the risk of consequence on the relative demand for continuous online assurance. International Journal of Accounting Information Systems 5(3): 313-340.

Daigle, R. J. and J. C. Lampe. 2005. The level of assurance precision and associated cost demanded when providing continuous online assurance in an environment open to assurance competition. International Journal of Accounting Information Systems 6(2): 129-156.

Daigle, R. J. and V. Arnold. 2000. An analysis of the research productivity of AIS faculty. International Journal of Accounting Information Systems 1(2): 106-122.

Davern, M. J. and C. L. Wilkin. 2010. Towards an integrated view of IT value measurement. International Journal of Accounting Information Systems 11(1): 42-60.

David, J. S. 2002. Discussion of DuPont analysis of an IT-enabled competitive advantage. International Journal of Accounting Information Systems 3(3): 177-181.

Davies, M. C. 2004. Discussion of supporting continuous monitoring using control charts. International Journal of Accounting Information Systems 5(2): 131-134.

Debreceny, R. and G. L. Gray. 2001. The production and use of semantically rich accounting reports on the Internet: XML and XBRL. International Journal of Accounting Information Systems 2(1): 47-74.

Debrecency, R. S. and G. L. Gray. 2010. Data mining journal entries for fraud detection: An exploratory study. International Journal of Accounting Information Systems 11(3): 157-181.

Dehning, B. and T. Stratopoulos. 2002. DuPont analysis of an IT-enabled competitive advantage. International Journal of Accounting Information Systems 3(3): 165-176.

Dehning, B., G. M. Pfeiffer and V. J. Richardson. 2006. Analysts' forecasts and investments in information technology. International Journal of Accounting Information Systems 7(3): 238-250.

Dehning, B., K. E. Dow and T. Stratopoulos. 2004. Information technology and organizational slack. International Journal of Accounting Information Systems 5(1): 51-63.

Demek, K. C., R. L. Raschke, D. J. Janvrin and W. N. Dilla. 2018. Do organizations use a formalized risk management process to address social media risk? International Journal of Accounting Information Systems (28): 31-44.

Desai, R., V. Desai, T. Libby and R. P. Srivastava. 2017. External auditors' evaluation of the internal audit function: An empirical investigation. International Journal of Accounting Information Systems (24): 1-14.

Dhole, S., G. J. Lobo, S. Mishra and A. M. Pal. Effects of the SEC's XBRL mandate on financial reporting comparability. International Journal of Accounting Information Systems (19): 29-44.

Diaz, M. C. and T. Loraas. 2010. Learning new uses of technology while on an audit engagement: Contextualizing general models to advance pragmatic understanding. International Journal of Accounting Information Systems 11(1): 61-77.

Diller, M., M. Asen and T. Spath. 2020. The effects of personality traits on digital transformation: Evidence from German tax consulting. International Journal of Accounting Information Systems (37): 100455.

Dilla, W. N. and P. J. Steinbart. 2005. The effects of alternative supplementary display formats on balanced scorecard judgments. International Journal of Accounting Information Systems 6(3): 159-176.

Dilla, W. N. and R. L. Raschke. 2015. Data visualization for fraud detection: Practice implications and a call for future research. International Journal of Accounting Information Systems (16): 1-22.

Dillard, J. 2008. Responding to expanding accountability regimes by re-presenting organizational context. International Journal of Accounting Information Systems 9(1): 21-42.

Dillard, J. and K. Yuthas. 2013. Critical dialogics, agonistic pluralism, and accounting information systems. International Journal of Accounting Information Systems 14(2): 113-119.

Dillard, J. F., L. Ruchala and K. Yuthas. 2005. Enterprise resource planning systems: A physical manifestation of administrative evil. International Journal of Accounting Information Systems 6(2): 107-127.

Dillard, J. K. Yuthas and L. Baudot. 2016. Dialogic framing of accounting information systems in social and environmental accounting domains: Lessons from, and for, microfinance. International Journal of Accounting Information Systems (23): 14-27.

Dilnutt, R. 2002. Knowledge management in practice: Three contemporary case studies. International Journal of Accounting Information Systems 3(2): 75-81.

Dow, K. E., M. W. Watson and V. J. Shea. 2017. Riding the waves of technology through the decades: The relation between industry-level information technology intensity and the cost of equity capital. International Journal of Accounting Information Systems (25): 18-28.

Dowling, C. 2008. Discussion of “An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing”. International Journal of Accounting Information Systems 9(2): 122-126.

Dowling, C. and S. Leech. 2007. Audit support systems and decision aids: Current practice and opportunities for future research. International Journal of Accounting Information Systems 8(2): 92-116.

Druică, E., B. Oancea and C. Vâlsan. 2018. Benford's law and the limits of digit analysis. International Journal of Accounting Information Systems (31): 75-82.

Dull, R. B. and D. P. Tegarden. 2004. Reply to the discussions of using control charts to monitor financial reporting of public companies. International Journal of Accounting Information Systems 5(2): 135-137.

Dull, R. B. and D. P. Tegarden. 2004. Using control charts to monitor financial reporting of public companies. International Journal of Accounting Information Systems 5(2): 109-127.

Dull, R. B., A. W. Graham, A. A. Baldwin. 2003. Web-based financial statements: Hypertext links to footnotes and their effect on decisions. International Journal of Accounting Information Systems 4(3): 185-203.

Dunn, C. 2006. Business process modeling approaches in the context of process level audit risk assessment: An analysis and comparison: Discussion comments. International Journal of Accounting Information Systems 7(2): 205-207.

Dunn, C. L. and G. J. Gerard. 2001. Auditor efficiency and effectiveness with diagrammatic and linguistic conceptual model representations. International Journal of Accounting Information Systems 2(4): 223-248.

Dunn, C. L. and S. V. Grabski. 2000. Perceived semantic expressiveness of accounting systems and task accuracy. International Journal of Accounting Information Systems 1(2): 79-87.

Dunn, C. L. and S. V. Grabski. 2002. Second International Research Symposium on Accounting Information Systems. International Journal of Accounting Information Systems 3(4): 201-202.

Dunn, C. L., G. J. Gerard and S. V. Grabski. 2005. Critical evaluation of conceptual data models. International Journal of Accounting Information Systems 6(2): 83-106.

Dunn, C. L., G. J. Gerard and S. V. Grabski. 2017. The combined effects of user schemas and degree of cognitive fit on data retrieval performance. International Journal of Accounting Information Systems (26): 46-67.

Durigon, M. 2006. Business process modeling approaches in the context of process level audit risk-assessment: An analysis and comparison. International Journal of Accounting Information Systems 7(2): 208-211.

Elbashir, M. Z., P. A. Collier and M. J. Davern. 2008. Measuring the effects of business intelligence systems: The relationship between business process and organizational performance. International Journal of Accounting Information Systems 9(3): 135-153.

Elsas, P. 2008. Response to discussions on “X-raying segregation of duties: Support to illuminate an enterprise's immunity to solo-fraud”. International Journal of Accounting Information Systems 9(2): 99-103.

Elsas, P. 2008. X-raying segregation of duties: Support to illuminate an enterprise's immunity to solo-fraud. International Journal of Accounting Information Systems 9(2): 82-93.

Ettredge, M., V. J. Richardson and S. Scholz. 2001. The presentation of financial information at corporate web sites. International Journal of Accounting Information Systems 2(3): 149-168.

Farkas, M. and U. S. Murthy. 2014. Nonprofessional investors' perceptions of the incremental value of continuous auditing and continuous controls monitoring: An experimental investigation. International Journal of Accounting Information Systems 15(2): 102-121.

Fedorowicz, J. 2002. Discussion of adoption of just-in-time and electronic data interchange systems and perceptions of cost management systems effectiveness. International Journal of Accounting Information Systems 3(1): 63-68.

Felo, A. J., J. W. Kim and J. Lim. 2018. Can XBRL detailed tagging of footnotes improve financial analysts' information environment? International Journal of Accounting Information Systems (28): 45-58.

Feng, C. and T. Wang. 2019. Does CIO risk appetite matter? Evidence from information security breach incidents. International Journal of Accounting Information Systems (32): 59-75.

Ferguson, C., F. Finn and J. Hall. 2005. Electronic commerce investments, the resource-based view of the firm, and firm market value. International Journal of Accounting Information Systems 6(1): 5-29.

Ferguson, C., F. Finn, J. Hall and M. Pinnuck. 2010. Speculation and e-commerce: The long and the short of IT. International Journal of Accounting Information Systems 11(2): 79-104.

Fisher, I. E. 2007. A prototype system for temporal reconstruction of financial accounting standards. International Journal of Accounting Information Systems 8(3): 139-164.

Gaertner, J. 2010. Discussion of 'Continuous monitoring and the status quo effect'. International Journal of Accounting Information Systems 11(3): 257-260.

Gaertner, J. 2012. Discussion of 'On IT governance structures and their effectiveness in collaborative organizational structures'. International Journal of Accounting Information Systems 13(3): 224-227.

Gailly, F. and G. L. Geerts. 2014. Business process modeling: An accounting information systems perspective. International Journal of Accounting Information Systems 15(3): 185-192.

Gantman, S. and J. Fedorowicz. 2016. Communication and control in outsourced IS development projects: Mapping to COBIT domains. International Journal of Accounting Information Systems (21): 63-83.

Gao, L., T. G. Calderon and F. Tang. 2020. Public companies' cybersecurity risk disclosures. International Journal of Accounting Information Systems (38): 100468.

Gaston, J. 2006. Modeling an intelligent authentication system to protect financial information. International Journal of Accounting Information Systems 7(2): 113-114.

Geerts, G. L. 2011. A design science research methodology and its application to accounting information systems research. International Journal of Accounting Information Systems 12(2): 142-151.

Geerts, G. L. and D. E. O'Leary. 2015. A note on an architecture for integrating cloud computing and enterprise systems using REA. International Journal of Accounting Information Systems (19): 59-67.

Geerts, G. L. and W. E. McCarthy. 2002. An ontological analysis of the economic primitives of the extended-REA enterprise information architecture. International Journal of Accounting Information Systems 3(1): 1-16.

Gomaa, M. I., J. E. Hunton, E. H. J. Vaassen and M. A. Carree. 2011. Decision aid reliance: Modeling the effects of decision aid reliability and pressures to perform on reliance behavior. International Journal of Accounting Information Systems 12(3): 206-224.

Gonzalez, G. C., P. N. Sharma and D. F. Galletta. 2012. The antecedents of the use of continuous auditing in the internal auditing context. International Journal of Accounting Information Systems 13(3): 248-262.

Grabski, S. 2004. Discussion of supporting continuous monitoring using control charts. International Journal of Accounting Information Systems 5(2): 129-130.

Grabski, S. 2010. Discussion of 'Data mining journal entries for fraud detection: An exploratory study'. International Journal of Accounting Information Systems 11(3): 182-185.

Grabski, S. 2012. Discussion of 'The relationship between internal audit and information security: An exploratory investigation'. International Journal of Accounting Information Systems 13(3): 244-247.

Grabski, S. V. and S. A. Leech. 2007. Complementary controls and ERP implementation success. International Journal of Accounting Information Systems 8(1): 17-39.

Grabski, S. V. and S. A. Leech. 2015. Research in a field that you help define! International Journal of Accounting Information Systems (16): iv-v.

Grabski, S. V. and S. A. Leech. 2016. Present and publish? A snapshot of converting AIS presentations to publications from 1994-2015. International Journal of Accounting Information Systems (23): 45-49.

Grabski, S. V. and S. A. Leech. 2020. Celebrating twenty years of the International Journal of Accounting Information Systems. International Journal of Accounting Information Systems (39): 100484.

Granlund, M. 2011. Extending AIS research to management accounting and control issues: A research note. International Journal of Accounting Information Systems 12(1): 3-19.

Granlund, M., J. Mouritsen and E. Vaassen. 2013. On the relations between modern information technology, decision making and management control. International Journal of Accounting Information Systems 14(4): 275-277.

Gray, G. L. and R. S. Debreceny. 2014. A taxonomy to guide research on the application of data mining to fraud detection in financial statement audits. International Journal of Accounting Information Systems 15(4): 357-380.

Gray, G. L., V. Chiu, Q. Liu and P. Li. 2014. The expert systems life cycle in AIS research: What does it mean for future AIS research? International Journal of Accounting Information Systems 15(4): 423-451.

Greenfield, G. and F. Rohde. 2009. Technology acceptance: Not all organisations or workers may be the same. International Journal of Accounting Information Systems 10(4): 263-272.

Greenstein, M. and T. E. McKee. 2004. Assurance practitioners' and educators' self-perceived IT knowledge level: An empirical assessment. International Journal of Accounting Information Systems 5(2): 213-243.

Groomer, S. M. 2006. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens by Alles, Brennan, Kogan and Vasarhelyi. Discussant's comments. International Journal of Accounting Information Systems 7(2): 162-166.

Guan, J., A. S. Levitan and J. R. Kuhn Jr. 2013. How AIS can progress along with ontology research in IS. International Journal of Accounting Information Systems 14(1): 21-38.

Haislip, J. Z. and V. J. Richardson. 2017. The effect of customer relationship management systems on firm performance. International Journal of Accounting Information Systems (27): 16-29.

Haislip, J. Z., A. Masli, V. J. Richardson and M. W. Watson. 2015. External reputation penalties for CEOs and CFOs following information technology material weaknesses. International Journal of Accounting Information Systems (17): 1-15.

Haislip, J. Z., G. F. Peters and V. J. Richardson. 2016. The effect of auditor IT expertise on internal controls. International Journal of Accounting Information Systems (20): 1-15.

Hampton, C. 2005. Determinants of reliance: An empirical test of the theory of technology dominance. International Journal of Accounting Information Systems 6(4): 217-240.

Harmon, W. K. 2004. Fourth International Research Symposium on Accounting Information Systems. International Journal of Accounting Information Systems 5(4): 369-370.

Havelka, D. 2012. Discussion of 'The acceptance and adoption of continuous auditing by internal auditors: A micro analysis'. International Journal of Accounting Information Systems 13(3): 282-286.

Havelka, D. and J. W. Merhout. 2013. Internal information technology audit process quality: Theory development using structured group processes. International Journal of Accounting Information Systems 14(3): 165-192.

Heidari, F. and P. Loucopoulos. 2014. Quality evaluation framework (QEF): Modeling and evaluating quality of business processes. International Journal of Accounting Information Systems 15(3): 193-223.

Heise, D., S. Strecker and U. Frank. 2014. CONTROLML: A domain-specific modeling language in support of assessing internal controls and the internal control system. International Journal of Accounting Information Systems 15(3): 224-245.

Henderson, D., S. D. Sheetz and B. S. Trinkle. 2012. The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model. International Journal of Accounting Information Systems 13(2): 109-140.

Herz, T. P., F. Hamel, F. Uebernickel and W. Brenner. 2013. Toward a model of effective monitoring of IT application development and maintenance suppliers in multisourced environments. International Journal of Accounting Information Systems 14(3): 235-253.

Hoffman, B. W., R. D. Sellers and J. Skomra. 2018. The impact of client information technology capability on audit pricing. International Journal of Accounting Information Systems (29): 59-75.

Holder, A., K. Karim, K. Lin and R. Pinsker. 2016. Do material weaknesses in information technology-related internal controls affect firms' 8-K filing timeliness and compliance? International Journal of Accounting Information Systems (22): 26-43.

Huang, F. and M. A. Vasarhelyi. 2019. Applying robotic process automation (RPA) in auditing: A framework. International Journal of Accounting Information Systems (35): 100433.

Huerta, E., T. Glandon and Y. Petrides. 2012. Framing, decision-aid systems, and culture: Exploring influences on fraud investigations. International Journal of Accounting Information Systems 13(4): 316-333.

Huh, B. G., S. Lee and W. Kim. 2021. The impact of the input level of information system audit on the audit quality: Korean evidence. International Journal of Accounting Information Systems (43): 100533.

Hunton, J. E. and W. K. Harmon. 2004. A model for investigating telework in accounting. International Journal of Accounting Information Systems 5(4): 417-427.

Hunton, J. E., B. Lippincott and J. L. Reck. 2003. Enterprise resource planning systems: Comparing firm performance of adopters and nonadopters. International Journal of Accounting Information Systems 4(3): 165-184.

Hunton, J. E., D. Libby, J. Libby, E. Mauldin and P. Wheeler. 2010. Continuous monitoring and the status quo effect. International Journal of Accounting Information Systems 11(3): 239-252.

Hunton, J. E., V. Arnold and D. Gibson. 2001. Collective user participation: A catalyst for group cohesion and perceived respect. International Journal of Accounting Information Systems 2(1): 1-17.

Hutchison, P. D., C. G. White and R. J. Daigle. 2004. Advances in Accounting Information Systems and International Journal of Accounting Information Systems: First ten volumes (1992-2003). International Journal of Accounting Information Systems 5(3): 341-365.

Hutchison, P. D., R. J. Daigle and B. George. 2018. Application of latent semantic analysis in AIS academic research. International Journal of Accounting Information Systems (31): 83-96.

International Journal of Accounting Information Systems. 2014. Obituary: Professor Colin Brian Ferguson (1949-2014). International Journal of Accounting Information Systems 15(2): iv.

International Journal of Accounting Information Systems. 2014. Procedures for requesting and evaluating papers for the 2013 Research Symposium on Information Integrity & Information Systems Assurance. International Journal of Accounting Information Systems 15(4): 300-301.

Ismail, N. A. and M. King. 2005. Firm performance and AIS alignment in Malaysian SMEs. International Journal of Accounting Information Systems 6(4): 241-259.

Jans, M. and M. Hosseinpour. 2019. How active learning and process mining can act as continuous auditing catalyst. International Journal of Accounting Information Systems (32): 44-58.

Jans, M., M. Alles and M. Vasarhelyi. 2013. The case for process mining in auditing: Sources of value added and areas of application. International Journal of Accounting Information Systems 14(1): 1-20.

Jans, M., N. Lybaert and K. Vanhoof. 2010. Internal fraud risk reduction: Results of a data mining case study. International Journal of Accounting Information Systems 11(1): 17-41.

Janvrin, D. and M. F. Mascha. 2014. The financial close process: Implications for future research. International Journal of Accounting Information Systems 15(4): 381-399.

Joseph, G. 2006. Understanding developments in the management information value chain from a structuration theory framework. International Journal of Accounting Information Systems 7(4): 319-341.

Kallunki, J., E. K. Laitinen and H. Silvola. 2011. Impact of enterprise resource planning systems on management control systems and firm performance. International Journal of Accounting Information Systems 12(1): 20-39.

Kanello, A. and C. Spathis. 2013. Accounting benefits and satisfaction in an ERP environment. International Journal of Accounting Information Systems 14(3): 209-234.

Kang, H. and G. Bradley. 2002. Measuring the performance of IT services: An assessment of SERVQUAL. International Journal of Accounting Information Systems 3(3): 151-164.

Kaplan, S. E. and R. J. Nieschwietz. 2003. A Web assurance services model of trust for B2C e-commerce. International Journal of Accounting Information Systems 4(2): 95-114.

Karimi, V. R., D. D. Cowan and P. S. C. Alencar. 2014. An approach to correctness of security and operational business policies. International Journal of Accounting Information Systems 15(4): 323-334.

Kerr, D. S. and U. S. Murthy. 2009. Beyond brainstorming: The effectiveness of computer-mediated communication for convergence and negotiation tasks. International Journal of Accounting Information Systems 10(4): 245-262.

Khallaf, A. and T. Skantz. 2011. Does long term performance improve following the appointment of a CIO? International Journal of Accounting Information Systems 12(1): 57-78.

Khallaf, A. and T. R. Skantz. 2015. R & D productivity following first-time CIO appointments. International Journal of Accounting Information Systems (16): 55-72.

Kim, H., M. Mannino and R. J. Nieschwietz. 2009. Information technology acceptance in the internal audit profession: Impact of technology features and complexity. International Journal of Accounting Information Systems 10(4): 214-228.

Kim, R., J. Gangolly and P. Elsas. 2017. A framework for analytics and simulation of accounting information systems: A Petri net modeling primer. International Journal of Accounting Information Systems (27): 30-54.

Knudsen, D. 2020. Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting. International Journal of Accounting Information Systems (36): 100441.

Kobelsky, K. 2010. Discussion of 'A capabilities-based approach to obtaining a deeper understanding of information technology governance effectiveness: Evidence from IT steering committees'. International Journal of Accounting Information Systems 11(3): 233-235.

Kobelsky, K. 2012. Discussion of 'On IT governance structures and their effectiveness in collaborative organizational structures'. International Journal of Accounting Information Systems 13(3): 221-223.

Kobelsky, K., G. Larosiliere and E. Plummer. 2014. The impact of information technology on performance in the not-for-profit sector. International Journal of Accounting Information Systems 15(1): 47-65.

Kobelsky, K., S. Hunter and V. J. Richardson. 2008. Information technology, contextual factors and the volatility of firm performance. International Journal of Accounting Information Systems 9(3): 154-174.

Kobelsky, K. W. 2014. A conceptual model for segregation of duties: Integrating theory and practice for manual and IT-supported processes. International Journal of Accounting Information Systems 15(4): 304-322.

Kobelsky, K. W. and M. A. Robinson. 2010. The impact of outsourcing on information technology spending. International Journal of Accounting Information Systems 11(2): 105-119.

Kocsis, D. 2019. A conceptual foundation of design and implementation research in accounting information systems. International Journal of Accounting Information Systems (34): 100420.

Kokina, J. and S. Blanchette. 2019. Early evidence of digital labor in accounting: Innovation with robotic process automation. International Journal of Accounting Information Systems (35): 100431.

Konchitchki, Y. and D. E. O'Leary. 2011. Event study methodologies in information systems research. International Journal of Accounting Information Systems 12(2): 99-115.

Koreff, J., M. Weisner and S. G. Sutton. 2021. Data analytics (ab) use in healthcare fraud audits. International Journal of Accounting Information Systems (42): 100523.

Krieger, F., P. Drews and P. Velte. 2021. Explaining the (non-) adoption of advanced data analytics in auditing: A process theory. International Journal of Accounting Information Systems (41): 100511.

Kriel, E. 2004. Discussion of restoring auditor credibility: Tertiary monitoring and logging of continuous auditing systems. International Journal of Accounting Information Systems 5(2): 207-209.

Kriel, E. 2010. Discussion of 'Data mining journal entries for fraud detection: An exploratory study' International Journal of Accounting Information Systems 11(3): 186-188.

Kumar, S., M. Maroni, Q. Liu and N. Pandey. 2020. Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis. International Journal of Accounting Information Systems (39): 100488.

Lala, V., V. Arnold, S. G. Sutton and L. Guan. 2002. The impact of relative information quality of e-commerce assurance seals on Internet purchasing behavior. International Journal of Accounting Information Systems 3(4): 237-253.

Lampe, J. C. 2002. Discussion of an ontological analysis of the economic primitives of the extended-REA enterprise information architecture. International Journal of Accounting Information Systems 3(1): 17-34.

Lang, S., M. Masoner and A. Nicolaou. 2001. An empirical examination of the influence of organizational constraints on information systems development. International Journal of Accounting Information Systems 2(2): 103-124.

Leader, B. 2004. Discussion of IT assurance competencies. International Journal of Accounting Information Systems 5(2): 275-279.

Lee, J., M. Z. Elbashir, H. Mahama and S. G. Sutton. 2014. Enablers of top management team support for integrated management control systems innovations. International Journal of Accounting Information Systems 15(1): 1-25.

Lee, L., S. Petter, D. Fayard and S. Robinson. 2011. On the use of partial least squares path modeling in accounting research. International Journal of Accounting Information Systems 12(4): 305-328.

Lee, S. and I. Han. 2000. The impact of organizational contexts on EDI controls. International Journal of Accounting Information Systems 1(3): 153-177.

Leech, S. A. 2001. Introduction: First International Research Symposium on Accounting Information Systems. International Journal of Accounting Information Systems 2(4): 193-194.

Leech, S. A. and S. G. Sutton. 2002. Knowledge management issues in practice: Opportunities for research. International Journal of Accounting Information Systems 3(2): 69-73.

Li, C., J. Lim and Q. Wang. 2007. Internal and external influences on IT control governance. International Journal of Accounting Information Systems 8(4): 225-239.

Li, H., J. Dai, T. Gershberg and M. A. Vasarhelyi. 2018. Understanding usage and value of audit analytics for internal auditors: An organizational approach. International Journal of Accounting Information Systems (28): 59-76.

Li, H., W. G. No and T. Wang. 2018. SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors. International Journal of Accounting Information Systems (30): 40-55.

Li, S. and R. Pinsker. 2005. Modeling RBRT adoption and its effects on cost of capital. International Journal of Accounting Information Systems 6(3): 196-215.

Liang, D., F. Lin and S. Wu. 2001. Electronically auditing EDP systems: With the support of emerging information technologies. International Journal of Accounting Information Systems 2(2): 130-147.

Liew, A. 2015. The use of technology-structured management controls: Changes in senior management's decision-making behaviours. International Journal of Accounting Information Systems (17): 37-64.

Liew, A. 2019. Enhancing and enabling management control systems through information technology: The essential roles of internal transparency and global transparency. International Journal of Accounting Information Systems (33): 16-31.

Lim, J., T. C. Stratopoulos and T. S. Wirjanto. 2012. Role of IT executives in the firm's ability to achieve competitive advantage through IT capability. International Journal of Accounting Information Systems 13(1): 21-40.

Lin, H. and Y. Hwang. 2021. The effects of personal information management capabilities and social-psychological factors on accounting professionals' knowledge-sharing intentions: Pre and post Covid-19. International Journal of Accounting Information Systems (42): 100522.

Lord, A. T. 2004. ISACA model curricula 2004. International Journal of Accounting Information Systems 5(2): 251-265.

Lunardi, G. L., J. L. Becker, A. C. G. Macada and P. C. Dolci. 2014. The impact of adopting IT governance on financial performance: An empirical analysis among Brazilian firms. International Journal of Accounting Information Systems 15(1): 66-81.

Lynch, A. and M. Gomaa. 2003. Understanding the potential impact of information technology on the susceptibility of organizations to fraudulent employee behavior. International Journal of Accounting Information Systems 4(4): 295-308.

Ma, D., R. Fisher and T. Nesbit. 2021. Cloud-based client accounting and small and medium accounting practices: Adoption and impact. International Journal of Accounting Information Systems (41): 100513.

Mahama, H., M. Z. Elbashir, S. G. Sutton and V. Arnold. 2016. A further interpretation of the relational agency of information systems: A research note. International Journal of Accounting Information Systems (20): 16-25.

Maiga, A. S., A Nilsson and F. A. Jacobs. 2013. Extent of managerial IT use, learning routines, and firm performance: A structural equation modeling of their relationship. International Journal of Accounting Information Systems 14(4): 297-320.

Malaescu, I. and S. G. Sutton. 2015. The effects of decision aid structural restrictiveness on cognitive load, perceived usefulness, and reuse intentions. International Journal of Accounting Information Systems (17): 16-36.

Malone, D. 2002. Knowledge management: A model for organizational learning. International Journal of Accounting Information Systems 3(2): 111-123.

Marshall, B., M. Curry and P. Kawalek. 2015. Improving IT assessment with IT artifact affordance perception priming. International Journal of Accounting Information Systems (19): 17-28.

Marston, C. and A. Polei. 2004. Corporate reporting on the internet by German companies. International Journal of Accounting Information Systems 5(3): 285-311.

Mascha, M. F. 2001. The effect of task complexity and expert system type on the acquisition of procedural knowledge: Some new evidence. International Journal of Accounting Information Systems 2(2): 103-129.

Mascha, M. F. and G. Smedley. 2007. Can computerized decision aids do “damage”? A case for tailoring feedback and task complexity based on task experience. International Journal of Accounting Information Systems 8(2): 73-91.

Mascha, M. F., M. A. Lamboy-Ruiz and D. J. Janvrin. 2018. PCAOB inspections: An analysis of entity-level and application-level control audit deficiencies. International Journal of Accounting Information Systems (30): 19-39.

Masli, A., V. J. Richardson, J. M. Sanchez and R. E. Smith. 2011. Returns to IT excellence: Evidence from financial performance around information technology excellence awards. International Journal of Accounting Information Systems 12(3): 189-205.

Masoner, M. M., S. S. Lang and A. J. Melcher. 2011. A meta-analysis of information system success: A reconsideration of its dimensionality. International Journal of Accounting Information Systems 12(2): 136-141.

Matcham, K. 2008. X-Raying segregation of duties: Support to illuminate an enterprises' immunity to solo-fraud. International Journal of Accounting Information Systems 9(2): 97-98.

Mauldin, E. G., A. I. Nicolaou and S. E. Kovar. 2006. The influence of scope and timing of reliability assurance in B2B e-commerce. International Journal of Accounting Information Systems 7(2): 115-129.

Mauldin, E. G. and S. B. Richtermeyer. 2004. An analysis of ERP annual report disclosures. International Journal of Accounting Information Systems 5(4): 395-416.

McCallig, J., A. Robb and F. Rohde. 2019. Establishing the representational faithfulness of financial accounting information using multiparty security, network analysis and a blockchain. International Journal of Accounting Information Systems (33): 47-58.

McKnight, D. H. 2011. Good science, bad science: Preventing paradigm paralysis and method-bias malaise. International Journal of Accounting Information Systems 12(2): 84-89.

Mensah, N. and L. Velocci. 2006. Market reaction to e-commerce impairments evidenced by website outages: Discussant comments. International Journal of Accounting Information Systems 7(2): 82-86.

Merhout, J. W. 2010. Discussion of "Factors associated with IT audits by the internal audit function". International Journal of Accounting Information Systems 11(3): 152-154.

Mhamad, A., Y. Zainuddin and N. Alam. 2017. Does decentralized decision making increase company performance through its information technology infrastructure investment? International Journal of Accounting Information Systems (27): 1-15.

Mock, T. J., L. Sun, R. P. Srivastava and M. Vasarhelyi. 2009. An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment. International Journal of Accounting Information Systems 10(2): 65-78.

Muliawan, A. D., P. F. Green and D. A. Robb. 2009. The turnover intentions of information systems auditors. International Journal of Accounting Information Systems 10(3): 117-136.

Murthy, U. S. and S. M. Groomer. 2004. A continuous auditing web services model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 139-163.

Murthy, U. S. and S. M. Groomer. 2004. Reply to the discussions of a Continuous auditing web services model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 175-181.

Navarro, P., S. W. G. Robb, S. G. Sutton and M. M. Weisner. 2020. The cost stickiness of information technology material weaknesses: An intertemporal comparison between it-related and other material weaknesses. International Journal of Accounting Information Systems (37): 100454.

Nicolaou, A. 2011. Looking ahead. International Journal of Accounting Information Systems 12(1): 1-2.

Nicolaou, A. I. 2011. Editorial: A dialectic on methodologies in AIS research. International Journal of Accounting Information Systems 12(2): 81-83.

Nicolaou, A. and S. Bhattacharya. 2008. Sustainability of ERPS performance outcomes: The role of post-implementation review quality. International Journal of Accounting Information Systems 9(1): 43-60.

Nicolaou, A. I. 2000. A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects. International Journal of Accounting Information Systems 1(2): 91-105.

Nicolaou, A. I. 2002. Adoption of just-in-time and electronic data interchange systems and perceptions of cost management systems effectiveness. International Journal of Accounting Information Systems 3(1): 35-62.

Nicolaou, A. I. 2004. Quality of postimplementation review for enterprise resource planning systems. International Journal of Accounting Information Systems 5(1): 25-49.

Nicolaou, A. I. 2008. Foreword. International Journal of Accounting Information Systems 9(3): 131-134.

Nicolaou, A. I. 2008. Research issues on the use of ERPS in interorganizational relationships. International Journal of Accounting Information Systems 9(4): 216-226.

Nicolaou, A. I. 2012. Editor's prologue. International Journal of Accounting Information Systems 13(1): 1.

Nicolaou, A. I. 2012. Editor's prologue. International Journal of Accounting Information Systems 13(2): 81-82.

Nicolaou, A. I. 2012. Reviewer acknowledgement in evaluating the quality of manuscripts submitted for publication consideration. International Journal of Accounting Information Systems 13(4): 313-315.

Nicolaou, A. I. 2013. Editorial. International Journal of Accounting Information Systems 14(4): 255.

Nicolaou, A. I. 2013. Research methodologies in AIS. International Journal of Accounting Information Systems 14(2): 79-80.

Nicolaou, A. I. and M. M. Masoner. 2013. Sample size requirements in structural equation models under standard conditions. International Journal of Accounting Information Systems 14(4): 256-274.

Nicolaou, A. I. and S. Bhattacharya. 2006. Organizational performance effects of ERP systems usage: The impact of post-implementation changes. International Journal of Accounting Information Systems 7(1): 18-35.

Nikitkov, A. and D. Bay. 2015. Shill bidding: Empirical evidence of its effectiveness and likelihood of detection in online auction systems. International Journal of Accounting Information Systems (16): 42-54.

Noga, T. and V. Arnold. 2002. Do tax decision support systems affect the accuracy of tax compliance decisions? International Journal of Accounting Information Systems 3(3): 125-144.

Nöteberg, A., T. L. Benford, J. E. Hunton. 2003. Matching electronic communication media and audit tasks. International Journal of Accounting Information Systems 4(1): 27-55.

O'Donnell, E. 2003. The influence of process-focused knowledge acquisition on evaluative judgment during a systems assurance task. International Journal of Accounting Information Systems 4(2): 115-139.

O'Donnell, E. 2004. Discussion of director responsibility for IT governance: A perspective on strategy. International Journal of Accounting Information Systems 5(2): 101-104.

O'Donnell, E. 2005. Enterprise risk management: A systems-thinking framework for the event identification phase. International Journal of Accounting Information Systems 6(3): 177-195.

O'Donnell, E. 2006. Discussion of the influence of scope and timing of reliability assurance in B2B E-Commerce. International Journal of Accounting Information Systems 7(2): 130-133.

O'Donnell, E. and J. S. David. 2000. How information systems influence user decisions: A research framework and literature review. International Journal of Accounting Information Systems 1(3): 178-203.

O'Donnell, E. and J. S. David. 2000. How information systems influence user decisions: A research framework and literature review. International Journal of Accounting Information Systems 1(3): 178-203.

Oesterreich, T. D., F. Teuteberg, F. Bensberg and G. Buscher. 2019. The controlling profession in the digital age: Understanding the impact of digitisation on the controller's job roles, skills and competences. International Journal of Accounting Information Systems (35): 100432.

O'Leary, D. 2008. On the relationship between citations and appearances on “top 25” download lists in the International Journal of Accounting Information Systems. International Journal of Accounting Information Systems 9(1): 61-75.

O'Leary, D. E. 2002. Knowledge management across the enterprise resource planning systems life cycle. International Journal of Accounting Information Systems 3(2): 99-110.

O'Leary, D. E. 2003. Auditor environmental assessments. International Journal of Accounting Information Systems 4(4): 275-294.

O'Leary, D. E. 2004. On the relationship between REA and SAP. International Journal of Accounting Information Systems 5(1): 65-81.

O'Leary, D. E. 2008. Gartner's hype cycle and information system research issues. International Journal of Accounting Information Systems 9(4): 240-252.

O'Leary, D. E. 2010. Enterprise ontologies: Review and an activity theory approach. International Journal of Accounting Information Systems 11(4): 336-352.

O'Leary, D. E. 2013. Internal corporate prediction markets: "From each according to his bet". International Journal of Accounting Information Systems 14(2): 89-103.

O'Riain, S., E. Curry and A. Harth. 2012. XBRL and open data for global financial ecosystems: A linked data approach. International Journal of Accounting Information Systems 13(2): 141-162.

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Parker, R. 2006. The influence of scope and timing of reliability assurance in B2B e-commerce. International Journal of Accounting Information Systems 7(2): 134-136.

Parsons, L. M. and D. Tinkelman. 2013. Testing the feasibility of small multiples of sparklines to display semimonthly income statement data. International Journal of Accounting Information Systems 14(1): 58-76.

Pei, D. and M. A. Vasarhelyi. 2020. Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL. International Journal of Accounting Information Systems (37): 100453.

Pennington, R. and B. Tuttle. 2009. Managing impressions using distorted graphs of income and earnings per share: The role of memory. International Journal of Accounting Information Systems 10(1): 25-45.

Pennington, R. R. and A. S. Kelton. 2016. How much is enough? An investigation of nonprofessional investors information search and stopping rule use. International Journal of Accounting Information Systems (21): 47-62.

Peters, M. D., B. Wieder and S. G. Sutton. 2018. Organization improvisation and the reduced usefulness of performance measurement BI functions. International Journal of Accounting Information Systems (29): 1-15.

Peters, M. D., B. Wieder, S. G. Sutton and J. Wakefield. 2016. Business intelligence systems use in performance capabilities: Implications for enhanced competitive advantage. International Journal of Accounting Information Systems (21): 1-17.

Plumlee, D. 2001. Discussion of “The effect of task complexity and expert system type on the acquisition of procedural knowledge: Some new evidence”. International Journal of Accounting Information Systems 2(2): 125-129.

Pongpattrachai, D., P. Cragg and R. Fisher. 2014. IT infusion within the audit process: Spreadsheet use in small audit firms. International Journal of Accounting Information Systems 15(1): 26-46.

Poston, R. S. and S. V. Grabski. 2000. Accounting information systems research: Is it another QWERTY? International Journal of Accounting Information Systems 1(1): 9-53.

Poston, R. and S. Grabski. 2001. Financial impacts of enterprise resource planning implementations. International Journal of Accounting Information Systems 2(4): 271-294.

Prasad, A. and J. Heales. 2010. On IT and business value in developing countries: A complementarities-based approach. International Journal of Accounting Information Systems 11(4): 314-335.

Prasad, A. and P. Green. 2015. Governing cloud computing services: Reconsideration of IT governance structures. International Journal of Accounting Information Systems (19): 45-58.

Prasad, A., J. Heales and P. Green. 2010. A capabilities-based approach to obtaining a deeper understanding of information technology governance effectiveness: Evidence from IT steering committees. International Journal of Accounting Information Systems 11(3): 214-232.

Prasad, A., P. Green and J. Heales. 2012. On IT governance structures and their effectiveness in collaborative organizational structures. International Journal of Accounting Information Systems 13(3): 199-220.

Prasad, A., P. Green and J. Heales. 2014. On governance structures for the cloud computing services and assessing their effectiveness. International Journal of Accounting Information Systems 15(4): 335-356.

Premuroso, R. F. and S. Bhattacharya. 2008. Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance? International Journal of Accounting Information Systems 9(1): 1-20.

Premuroso, R. F., T. R. Skantz and S. Bhattacharya. 2012. Disclosure of outsourcing in the annual report: Causes and market returns effects. International Journal of Accounting Information Systems 13(4): 382-402.

Rahimian, F., A. Bajaj and W. Bradley. 2016. Estimation of deficiency risk and prioritization of information security controls: A data-centric approach. International Journal of Accounting Information Systems (20): 38-64.

Rahimikia, E., S. Mohammadi, T. Rahmani and M. Ghazanfari. 2017. Detecting corporate tax evasion using a hybrid intelligent system: A case study of Iran. International Journal of Accounting Information Systems (25): 1-17.

Raschke, R. L. 2010. Process-based view of agility: The value contribution of IT and the effects on process outcomes. International Journal of Accounting Information Systems 11(4): 297-313.

Ray, A W., M. A. Robbert and J. Brocious. 2003. The Cambridge Container Company: Managing customer-centric information integration. International Journal of Accounting Information Systems 4(4): 309-330.

Raymond, L., F. Bergeron, A. Croteau and S. Uwizeyemugu. 2019. Determinants and outcomes of IT governance in manufacturing SMEs: A strategic IT management perspective. International Journal of Accounting Information Systems (35): 100422.

Read, T. J. 2004. Discussion of director responsibility for IT governance. International Journal of Accounting Information Systems 5(2): 105-107.

Reinking, J., V. Arnold and S. G. Sutton. 2020. Synthesizing enterprise data through digital dashboards to strategically align performance: Why do operational managers use dashboards? International Journal of Accounting Information Systems (37): 100452.

Reinking, J., V. Arnold and S. G. Sutton. 2020. Synthesizing enterprise data to strategically align performance: The intentionality of strategy surrogation. International Journal of Accounting Information Systems (36): 100444.

Richardson, V. J. 2006. Market reaction to e-commerce impairments evidenced by website outages: Discussant's comments. International Journal of Accounting Information Systems 7(2): 79-81.

Richardson, V. J., J. M. Sanchez, P. Setia and R. Smith. 2018. Determinants and consequences of chief information officer equity incentives. International Journal of Accounting Information Systems (31): 37-57.

Rikhardsson, P. and O. Yigitbasioglu. 2018. Business intelligence & analytics in management accounting research: Status and future focus. International Journal of Accounting Information Systems (29): 37-58.

Rikhardsson, P. and P. Kræmmergaard. 2006. Identifying the impacts of enterprise system implementation and use: Examples from Denmark. International Journal of Accounting Information Systems 7(1): 36-49.

Rikhardsson, P. and R. Dull. 2016. An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses. International Journal of Accounting Information Systems (20): 26-37.

Robalo, R. C. and J. A. Moreira. 2020. The influence of power strategies in AIS implementation processes. International Journal of Accounting Information Systems (39): 100487.

Rogers, C. 2006. Continuous monitoring of business controls: A pilot implementation of a continuous auditing system at Siemens: Discussant's comments. International Journal of Accounting Information Systems 7(2): 167-169.

Rohde, F. H. 2004. IS/IT outsourcing practices of small- and medium-sized manufacturers. International Journal of Accounting Information Systems 5(4): 429-451.

Rom, A. and C. Rohde. 2007. Management accounting and integrated information systems: A literature review. International Journal of Accounting Information Systems 8(1): 40-68.

Rose, J. and P. Kræmmergaard. 2006. ERP systems and technological discourse shift: Managing the implementation journey. International Journal of Accounting Information Systems 7(3): 217-237.

Rose, J. M. 2001. The effects of multimedia-induced affective states on recall and decision-making by individual investors. International Journal of Accounting Information Systems 2(1): 22-40.

Rose, J. M. 2002. Discussion of “Do tax decision support systems affect the accuracy of tax compliance decisions?” International Journal of Accounting Information Systems 3(3): 145-149.

Rose, J. M., A. M. Rose and B. McKay. 2007. Measurement of knowledge structures acquired through instruction, experience, and decision aid use. International Journal of Accounting Information Systems 8(2): 117-137.

Rose, J. M., F. D. Roberts and A. M. Rose. 2004. Affective responses to financial data and multimedia: the effects of information load and cognitive load. International Journal of Accounting Information Systems 5(1): 5-24.

Rowbottom, N., A. Allam and A. Lymer. 2005. An exploration of the potential for studying the usage of investor relations information through the analysis of web server logs. International Journal of Accounting Information Systems 6(1): 31-53.

Rowe, R. 2008. Discussion of “An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing”. International Journal of Accounting Information Systems 9(2): 127-129.

Ruivo, P., T. Oliveira and M. Neto. 2014. Examine ERP post-implementation stages of use and value: Empirical evidence from Portuguese SMEs. International Journal of Accounting Information Systems 15(2): 166-184.

Saxton, G. D. and C. Guo. 2020. Social media capital: Conceptualizing the nature, acquisition, and expenditure of social media-based organizational resources. International Journal of Accounting Information Systems (36): 100443.

Searcy, D. L., T. J. Ward and J. B. Woodroof. 2009. Continuous reporting benefits in the private debt capital market. International Journal of Accounting Information Systems 10(3): 137-151.

Seow, P. 2011. The effects of decision aid structural restrictiveness on decision-making outcomes. International Journal of Accounting Information Systems 12(1): 40-56.

Siew, E., K. Rosli and P. H. P. Yeow. 2020. Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia. International Journal of Accounting Information Systems (36): 100445.

Singh, K. and P. Best. 2019. Anti-money laundering: Using data visualization to identify suspicious activity. International Journal of Accounting Information Systems (34): 100418.

Smith, A. L., U. S. Murthy and T. J. Engle. 2012. Why computer-mediated communication improves the effectiveness of fraud brainstorming. International Journal of Accounting Information Systems 13(4): 334-356.

Smith, T., A. F. Tadesse and N. E. Vincent. 2021. The impact of CIO characteristics on data breaches. International Journal of Accounting Information Systems (43): 100532.

Sogaard, J. S. 2021. A blockchain-enabled platform for VAT settlement. International Journal of Accounting Information Systems (40): 100502. (A platform for value-added tax settlement enabled by distributed ledger technology).

Spremic, M. and I. Strugar. 2002. Strategic IS planning practise in Croatia: Organizational and managerial challenges. International Journal of Accounting Information Systems 3(3): 183-200.

Sriram, R. S. 2008. Discussion of “X-Raying segregation of duties: Support to illuminate an enterprises' immunity to solo-fraud”. International Journal of Accounting Information Systems 9(2): 94-96.

Srivastava, R. P. 2011. An introduction to evidential reasoning for decision making under uncertainty: Bayesian and belief function perspectives. International Journal of Accounting Information Systems 12(2): 126-135.

Srivastava, R. P. and A. Kogan. 2010. Assurance on XBRL instance document: A conceptual framework of assertions. International Journal of Accounting Information Systems 11(3): 261-273.

Srivastava, R. P. and A. Kogan. 2010. Response to discussions on “Assurance on XBRL instance document: A conceptual framework of assertions”. International Journal of Accounting Information Systems 11(3): 282-284.

Steinbart, P. J. 2001. Discussion of “The effects of multimedia-induced affective states on recall and decision making by individual investors”. International Journal of Accounting Information Systems 2(1): 41-46.

Steinbart, P. J. 2004. Discussion of restoring auditor credibility: Tertiary monitoring and logging of continuous assurance systems. International Journal of Accounting Information Systems 5(2): 203-205.

Steinbart, P. J., R. L. Raschke, G. Gal and W. N. Dilla. 2012. The relationship between internal audit and information security: An exploratory investigation. International Journal of Accounting Information Systems 13(3): 228-243.

Stoel, D., D. Havelka and J. W. Merhout. 2012. An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners. International Journal of Accounting Information Systems 13(1): 60-79.

Stoel, M. D. and W. A. Muhanna. 2011. IT internal control weaknesses and firm performance: An organizational liability lens. International Journal of Accounting Information Systems 12(4): 280-304.

Stratopoulos, T. C., T. W. Vance and X. Zou. 2013. Incentive effects of enterprise systems on the magnitude and detectability of reporting manipulations. International Journal of Accounting Information Systems 14(1): 39-57.

Summers, S. L. 2000. Discussion of perceived semantic expressiveness of accounting systems and task accuracy effects. International Journal of Accounting Information Systems 1(2): 88-90.

Sundarraj, R. P. 2006. Modeling an intelligent authentication system to protect financial information. International Journal of Accounting Information Systems 7(2): 110-112.

Sutton, S. 2004. Editors comments: Rediscovering our IS roots. International Journal of Accounting Information Systems 5(1): 1-4.

Sutton, S. G. 2000. The Changing face of accounting in an information technology dominated world. International Journal of Accounting Information Systems 1(1): 1-8.

Sutton, S. G. 2004. Editor's comments. International Journal of Accounting Information Systems 5(3): 281-284.

Sutton, S. G. 2005. The role of AIS research in guiding practice. International Journal of Accounting Information Systems 6(1): 1-4.

Sutton, S. G. 2006. Enterprise systems and the re-shaping of accounting systems: A call for research. International Journal of Accounting Information Systems 7(1): 1-6.

Sutton, S. G. 2008. Reflections on the future of AIS research. International Journal of Accounting Information Systems 9(4): 201.

Sutton, S. G. 2010. Editorial: There I go, turn the page. International Journal of Accounting Information Systems 11(4): 285-288.

Sutton, S. G. 2010. A research discipline with no boundaries: Reflections on 20 years of defining AIS research. International Journal of Accounting Information Systems 11(4): 289-296.

Sutton, S. G. and C. Hampton. 2003. Risk assessment in an extended enterprise environment: redefining the audit model. International Journal of Accounting Information Systems 4(1): 57-73.

Sutton, S. G. and T. C. Stratopoulos. 2019. In Memoriam: Andreas I. Nicolaou. International Journal of Accounting Information Systems (32): iii.

Sutton, S. G. and V. Arnold. 2013. Focus group methods: Using interactive and nominal groups to explore emerging technology-driven phenomena in accounting and information systems. International Journal of Accounting Information Systems 14(2): 81-88.

Sutton, S. G., M. Holt and V. Arnold. 2016. "The reports of my death are greatly exaggerated" - Artificial intelligence research in accounting. International Journal of Accounting Information Systems (22): 60-73.

Sutton, S. G., V. Arnold, P. Collier and S. A. Leech. 2021. Leveraging the synergies between design science and behavioral science research methods. International Journal of Accounting Information Systems (43): 100536.

Sy, A. and T. Tinker. 2010. Labor processing labor: A new critical literature for information systems research. International Journal of Accounting Information Systems 11(2): 120-133.

Tadesse, A. F. and U. S. Murthy. 2018. Nonprofessional investor perceptions of the partial remediation of IT and non-IT control weaknesses: An experimental investigation. International Journal of Accounting Information Systems (28): 14-30.

Taipaleenmaki, J. and S. Ikaheimo. 2013. On the convergence of management accounting and financial accounting - The role of information technology in accounting change. International Journal of Accounting Information Systems 14(4): 321-348.

Teittinen, H., J. Pellinen and M. Jarvenpaa. 2013. ERP in action - Challenges and benefits for management control in SME context. International Journal of Accounting Information Systems 14(4): 278-296.

Tingey-Holyoak, J., J. Pisaniello, P. Buss and W. Mayer. 2021. The importance of accounting-integrated information systems for realising productivity and sustainability in the agricultural sector. International Journal of Accounting Information Systems (41): 100512.

Tinker, T. and B. Feknous. 2003. The politics of the new courseware: Resisting the real subsumption of asynchronous educational technology. International Journal of Accounting Information Systems 4(2): 141-164.

Tohonen, H., M. Kauppinen, T. Mannisto and T. Itala. 2020. A conceptual framework for valuing IT within a business system. International Journal of Accounting Information Systems (36): 100442.

Triki, A. 2019. Examining the effect of deception detection aids on investors' perceptions of disclosure credibility and willingness to invest. International Journal of Accounting Information Systems (33): 1-15.

Trites, G. 2004. Director responsibility for IT governance. International Journal of Accounting Information Systems 5(2): 89-99.

Trites, G. 2010. Discussion of 'Assurance on XBRL instance document: A conceptual framework of assertions'. International Journal of Accounting Information Systems 11(3): 279-281.

Troshani, I., M. Janssen, A. Lymer and L. D. Parker. 2018. Digital transformation of business-to-government reporting: An institutional work perspective. International Journal of Accounting Information Systems (31): 17-36.

Tsang, D. 2010. Discussion of 'Factors associated with IT audits by the internal audit function'. International Journal of Accounting Information Systems 11(3): 155-156.

Turel, O., P. Liu and C. Bart. 2019. Is board IT governance a silver bullet? A capability complementarity and shaping view. International Journal of Accounting Information Systems (33): 32-46.

Tuttle, B. 2001. Discussion of "Collective user participation: A catalyst for group cohesion and perceived respect". International Journal of Accounting Information Systems 2(1): 18-21.

Tuttle, B. and S. D. Vandervelde. 2007. An empirical examination of CobiT as an internal control framework for information technology. International Journal of Accounting Information Systems 8(4): 240-263.

Vaassen, E. H. J. and J. E. Hunton. 2009. An eclectic approach to accounting information systems. International Journal of Accounting Information Systems 10(4): 173-176.

Valentinetti, D. and M. A. Rea. 2012. IFRS taxonomy and financial reporting practices: The case of Italian listed companies. International Journal of Accounting Information Systems 13(2): 163-180.

Van Capelleveen, G., M. Poel, R. M. Mueller, D. Thornton and J. van Hillegersberg. 2016. Outlier detection in healthcare fraud: A case study in the Medicaid dental domain. International Journal of Accounting Information Systems (21): 18-31.

Vasarhelyi, M. and M. Greenstein. 2003. Underlying principles of the electronization of business: A research agenda. International Journal of Accounting Information Systems 4(1): 1-25.

Vasarhelyi, M. A. and M. G. Alles. 2008. The “now” economy and the traditional accounting reporting model: Opportunities and challenges for AIS research. International Journal of Accounting Information Systems 9(4): 227-239.

Vasarhelyi, M. A., M. Alles, S. Kuenkaikaew and J. Littley. 2012. The acceptance and adoption of continuous auditing by internal auditors: A micro analysis. International Journal of Accounting Information Systems 13(3): 267-281.

Vincent, N. E., A. Skjellum and S. Medury. 2020. Blockchain architecture: A design that helps CPA firms leverage the technology. International Journal of Accounting Information Systems (38): 100466.

Vom Brocke, J., A. M. Braccini, C. Sonnenberg and P. Spagnoletti. 2014. Living IT infrastructures - An ontology-based approach to aligning IT infrastructure capacity and business needs. International Journal of Accounting Information Systems 15(3): 246-274.

Wang, T., Y. Wang and A. McLeod. 2018. Do health information technology investments impact hospital financial performance and productivity? International Journal of Accounting Information Systems (28): 1-13.

Wang, Y. and A. Kogan. 2018. Designing confidentiality-preserving Blockchain-based transaction processing systems. International Journal of Accounting Information Systems (30): 1-18.

Watkins, C., A. Ferreira, K. Rotaru and L. R. Gaerlan. 2020. Big data prioritization in SCM decision-making: Its role and performance implications. International Journal of Accounting Information Systems (38): 100470.

Weber, R. 2020. Taking the ontological and materialist turns: Agential realism, representation theory, and accounting information systems. International Journal of Accounting Information Systems (39): 100485.

Weisner, M. M. and S. G. Sutton. 2015. When the world isn't always flat: The impact of psychological distance on auditors' reliance on specialists. International Journal of Accounting Information Systems (16): 23-41.

Werner, M. 2017. Financial process mining - Accounting data structure dependent control flow inference. International Journal of Accounting Information Systems (25): 57-80.

Werner, M., M. Wiese and A. Maas. 2021. Embedding process mining into financial statement audits. International Journal of Accounting Information Systems (41): 100514.

Wesselius, T. 2019. Publishing note: Introducing article numbering. International Journal of Accounting Information Systems (34): 100429.

Wheeler, P. and D. R. Jones. 2006. The effects of attitudinal ambivalence and exploratory switching behavior on the use of two decision aids. International Journal of Accounting Information Systems 7(3): 251-271.

Wheeler, P. and U. Murthy. 2011. Experimental methods in decision aid research. International Journal of Accounting Information Systems 12(2): 161-167.

Wheeler, P. and V. Arunachalam. 2009. The effects of multimedia on cognitive aspects of decision-making. International Journal of Accounting Information Systems 10(2): 97-116.

White, C. 2004. Discussion of CAWS model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 169-173.

White, C. E. Jr. 2010. Discussion of 'Assurance on XBRL instance document: A conceptual framework of assertions - A discussion and extension'. International Journal of Accounting Information Systems 11(3): 274-278.

Weigand, H. and P. Elsas. 2012. Model-based auditing using REA. International Journal of Accounting Information Systems 13(3): 287-310.

Wickramasinghe, Gail L. Mills. 2002. Integrating e-commerce and knowledge management - What does the Kaiser experience really tell us. International Journal of Accounting Information Systems 3(2): 83-98.

Wier, B., J. Hunton and H. R. HassabElnaby. 2007. Enterprise resource planning systems and non-financial performance incentives: The joint impact on corporate performance. International Journal of Accounting Information Systems 8(3): 165-190. (Retracted).

Wier, B., J. Hunton and H. R. HassabElnaby. 2015. Removed: Publisher's note. Retracted: Enterprise resource planning systems and non-financial performance incentives: The joint impact on corporate performance. International Journal of Accounting Information Systems, Volume 8, Issue 3, September 2007, pages 165-190. International Journal of Accounting Information Systems (16): e1.

Wilkin, C. L., J. Campbell, S. Moore and J. Simpson. 2018. Creating value in online communities through governance and stakeholder engagement. International Journal of Accounting Information Systems (30): 56-68.

Wilkin, C. L., P. K. Couchman, A. Sohal and A. Zutshi. 2016. Exploring differences between smaller and large organizations' corporate governance of information technology. International Journal of Accounting Information Systems (22): 6-25.

Wilkinson, D. 2004. The CICA's IT competency model. International Journal of Accounting Information Systems 5(2): 245-250.

Woodroof, J. and D. Searcy. 2001. Continuous audit: Model development and implementation within a debt covenant compliance domain. International Journal of Accounting Information Systems 2(3): 169-191.

Worrell, J., M. Wasko and A. Johnston. 2013. Social network analysis in accounting information systems. International Journal of Accounting Information Systems 14(2): 127-137.

Worrell, J. L., P. M. Di Gangi and A. A. Bush. 2013. Exploring the use of the Delphi method in accounting information systems research. International Journal of Accounting Information Systems 14(3): 193-208.

Yang, P. 2012. Information systems assurance practices in China: Where they are and where are they going? International Journal of Accounting Information Systems 13(3): 185-198.

Yang, Y., Q. Liu, J. Song and M. Zhou. 2021. The influence mechanism of financial shared service mode on the competitive advantage of enterprises from the perspective of organizational complexity: A force field analysis. International Journal of Accounting Information Systems (42): 100525.

Yao, L. J. C. Liu and S. H. Chan. 2010. The influence of firm specific context on realizing information technology business value in manufacturing industry. International Journal of Accounting Information Systems 11(4): 353-362.

Yen, J. and T. Wang. 2021. Stock price relevance of voluntary disclosures about blockchain technology and crytocurrencies. International Journal of Accounting Information Systems (40): 100499.

Yeow, A. and S. Faraj. 2011. Using narrative networks to study enterprise systems and organizational change. International Journal of Accounting Information Systems 12(2): 116-125.

Yigitbasioglu, O. M. 2015. External auditors' perceptions of cloud computing adoption in Australia. International Journal of Accounting Information Systems (18): 46-62.

Yigitbasioglu, O. M. and O. Velcu. 2012. A review of dashboards in performance management: Implications for design and research. International Journal of Accounting Information Systems 13(1): 41-59.

Yoon, K., Y. Liu, T. Chiu and M. A. Vasarhelyi. 2021. Design and evaluation of an advanced continuous data level auditing system: A three-layer structure. International Journal of Accounting Information Systems (42): 100524.

Yost, J. A. and R. H. Rasch. 2000. Optimal warranty arrangements for the design of accounting information systems. International Journal of Accounting Information Systems 1(3): 135-152.

Zhen, J., Z. Xie and K. Dong. 2021. Impact of IT governance mechanisms on organizational agility and the role of top management support and IT ambidexterity. International Journal of Accounting Information Systems (40): 100501.