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International Journal of Accounting Information Systems / Elsevier

Citation Profile [Updated: 2026-05-04 07:00:09]
5 Years H Index
23
Impact Factor (IF)
1.47
5 Years IF
1.21
Data available in this report

[Raw data] [50 most cited papers] [50 most relevant papers] [cites used to compute IF] [Recent citations ][Frequent citing series ] [more data in EconPapers] [trace new citations] [Missing citations? Add them now] [Incorrect content? Let us know]

Main indicators
Raw Data

 

IF AIF CIF IF5 DOC CDO CIT NCI CCU D2Y C2Y D5Y C5Y SC %SC CiY II AII
2008 0 0.47 0.07 0 14 14 167 1 1 0 0 1 100 1 0.07 0.22
2009 0.07 0.46 0.1 0.07 15 29 116 3 4 14 1 14 1 1 33.3 2 0.13 0.23
2010 0.45 0.46 0.49 0.45 18 47 133 23 27 29 13 29 13 16 69.6 3 0.17 0.2
2011 0.33 0.5 0.46 0.4 21 68 287 31 58 33 11 47 19 12 38.7 1 0.05 0.23
2012 0.31 0.5 0.39 0.34 17 85 166 33 91 39 12 68 23 23 69.7 0 0.21
2013 0.39 0.54 0.44 0.34 19 104 145 46 137 38 15 85 29 23 50 1 0.05 0.23
2014 0.44 0.53 0.57 0.43 20 124 131 71 208 36 16 90 39 37 52.1 0 0.22
2015 0.41 0.52 0.43 0.33 16 140 80 60 268 39 16 95 31 25 41.7 1 0.06 0.22
2016 0.44 0.5 0.67 0.45 16 156 144 104 372 36 16 93 42 49 47.1 0 0.2
2017 0.28 0.51 0.56 0.33 15 171 156 96 468 32 9 88 29 30 31.3 1 0.07 0.2
2018 0.61 0.52 0.8 0.44 14 185 163 148 616 31 19 86 38 43 29.1 0 0.22
2019 0.76 0.53 0.76 0.56 16 201 149 153 769 29 22 81 45 39 25.5 4 0.25 0.21
2020 1.13 0.63 1.06 0.79 20 221 142 234 1003 30 34 77 61 64 27.4 5 0.25 0.3
2021 1.08 0.73 1.07 1.21 17 238 89 254 1257 36 39 81 98 56 22 2 0.12 0.27
2022 1.14 0.72 0.76 0.93 20 258 89 195 1452 37 42 82 76 31 15.9 3 0.15 0.22
2023 1.08 0.67 1.48 1.22 26 284 104 421 1873 37 40 87 106 93 22.1 13 0.5 0.19
2024 1.17 0.73 1.01 1.16 34 318 55 320 2193 46 54 99 115 100 31.3 6 0.18 0.22
2025 1.47 0.96 1.12 1.21 35 353 7 397 2590 60 88 117 142 110 27.7 18 0.51 0.28
IF: Two years Impact Factor: C2Y / D2Y
AIF: Average Impact Factor for all series in RePEc in year y
CIF: Cumulative impact factor
IF5: Five years Impact Factor: C5Y / D5Y
DOC: Number of documents published in year y
CDO: Cumulative number of documents published until year y
CIT: Number of citations to papers published in year y
NCI: Number of citations in year y
CCU: Cumulative number of citations to papers published until year y
D2Y: Number of articles published in y-1 plus y-2
C2Y: Cites in y to articles published in y-1 plus y-2
D5Y: Number of articles published in y-1 until y-5
C5Y: Cites in y to articles published in y-1 until y-5
SC: selft citations in y to articles published in y-1 plus y-2
%SC: Percentage of selft citations in y to articles published in y-1 plus y-2
CiY: Cites in year y to documents published in year y
II: Immediacy Index: CiY / Documents.
AII: Average Immediacy Index for series in RePEc in year y
50 most cited documents in this series
#YearTitleCited
12017Impact of business analytics and enterprise systems on managerial accounting. (2017). Yan, Zhaokai ; Vasarhelyi, Miklos ; Appelbaum, Deniz ; Kogan, Alexander. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:25:y:2017:i:c:p:29-44.

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80
22011On the use of partial least squares path modeling in accounting research. (2011). Petter, Stacie ; Robinson, Shani ; Lee, Lorraine ; Fayard, Dutch. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:12:y:2011:i:4:p:305-328.

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58
32008Measuring the effects of business intelligence systems: The relationship between business process and organizational performance. (2008). Collier, Philip A ; Elbashir, Mohamed Z ; Davern, Michael J. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:9:y:2008:i:3:p:135-153.

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54
42018Business intelligence & analytics in management accounting research: Status and future focus. (2018). Rikhardsson, Pall ; Yigitbasioglu, Ogan. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:29:y:2018:i:c:p:37-58.

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49
52011Extending AIS research to management accounting and control issues: A research note. (2011). Granlund, Markus. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:12:y:2011:i:1:p:3-19.

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47
62018Designing confidentiality-preserving Blockchain-based transaction processing systems. (2018). Wang, Yunsen ; Kogan, Alexander. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:30:y:2018:i:c:p:1-18.

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43
72023Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. (2023). Jarvis, Robin ; Shiwakoti, Radha K ; Han, Hongdan ; Botchie, David ; Mordi, Chima. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:48:y:2023:i:c:s1467089522000501.

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42
82020Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting. (2020). Knudsen, Dan-Richard. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:36:y:2020:i:c:s1467089518301350.

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36
92016“The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting. (2016). Arnold, Vicky ; Sutton, Steve G ; Holt, Matthew. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:22:y:2016:i:c:p:60-73.

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35
102019Early evidence of digital labor in accounting: Innovation with Robotic Process Automation. (2019). Blanchette, Shay ; Kokina, Julia. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:35:y:2019:i:c:s1467089519301101.

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34
112011A design science research methodology and its application to accounting information systems research. (2011). Geerts, Guido L. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:12:y:2011:i:2:p:142-151.

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31
122017Data mining applications in accounting: A review of the literature and organizing framework. (2017). Amani, Farzaneh A ; Fadlalla, Adam M. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:24:y:2017:i:c:p:32-58.

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31
132011Innovation and practice of continuous auditing. (2011). Vasarhelyi, Miklos A ; Chan, David Y. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:12:y:2011:i:2:p:152-160.

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30
142008An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing. (2008). Curtis, Mary B ; Payne, Elizabeth A. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:9:y:2008:i:2:p:104-121.

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30
152019Applying robotic process automation (RPA) in auditing: A framework. (2019). Vasarhelyi, Miklos A ; Huang, Feiqi. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:35:y:2019:i:c:s1467089518301738.

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29
162011Event study methodologies in information systems research. (2011). O'Leary, Daniel ; Konchitchki, Yaniv. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:12:y:2011:i:2:p:99-115.

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29
172016Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage. (2016). Sutton, Steve G ; Peters, Matt D ; Wakefield, James ; Wieder, Bernhard. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:21:y:2016:i:c:p:1-17.

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28
182011Impact of enterprise resource planning systems on management control systems and firm performance. (2011). Kallunki, Juha-Pekka ; Silvola, Hanna ; Laitinen, Erkki K. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:12:y:2011:i:1:p:20-39.

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27
192008Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?. (2008). Bhattacharya, Somnath ; Premuroso, Ronald F. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:9:y:2008:i:1:p:1-20.

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27
202014A taxonomy to guide research on the application of data mining to fraud detection in financial statement audits. (2014). Debreceny, Roger S ; Gray, Glen L. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:15:y:2014:i:4:p:357-380.

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27
212012The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model. (2012). Sheetz, Steven D ; Henderson, Dave ; Trinkle, Brad S. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:13:y:2012:i:2:p:109-140.

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26
222009Information technology acceptance in the internal audit profession: Impact of technology features and complexity. (2009). Nieschwietz, Robert J ; Mannino, Michael ; Kim, Hyo-Jeong. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:10:y:2009:i:4:p:214-228.

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25
232012A review of dashboards in performance management: Implications for design and research. (2012). Yigitbasioglu, Ogan M ; Velcu, Oana. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:13:y:2012:i:1:p:41-59.

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24
242010Environmental reporting on the internet by Americas Toxic 100: Legitimacy and self-presentation. (2010). Roberts, Robin W ; Cho, Charles H. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:11:y:2010:i:1:p:1-16.

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22
252010Data mining journal entries for fraud detection: An exploratory study. (2010). Debreceny, Roger S ; Gray, Glen L. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:11:y:2010:i:3:p:157-181.

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22
262016Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors. (2016). Alles, Michael ; Gray, Glen L. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:22:y:2016:i:c:p:44-59.

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22
272014Examine ERP post-implementation stages of use and value: Empirical evidence from Portuguese SMEs. (2014). Oliveira, Tiago ; Ruivo, Pedro ; Neto, Miguel. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:15:y:2014:i:2:p:166-184.

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21
282009The use of Web sites as a disclosure platform for corporate performance. (2009). Magnan, Michel ; Ledoux, Marie-Josee ; Cormier, Denis. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:10:y:2009:i:1:p:1-24.

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20
292011IT internal control weaknesses and firm performance: An organizational liability lens. (2011). Muhanna, Waleed A ; Stoel, Dale M. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:12:y:2011:i:4:p:280-304.

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20
302023Ethical impact of artificial intelligence in managerial accounting. (2023). Wu, Yong ; Chen, Xulong ; Zhu, Weidong ; Dai, Jun ; Zhang, Chao. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:49:y:2023:i:c:s1467089523000118.

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20
312019Establishing the representational faithfulness of financial accounting information using multiparty security, network analysis and a blockchain. (2019). McCallig, John ; Rohde, Fiona ; Robb, Alastair. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:33:y:2019:i:c:p:47-58.

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20
322013The case for process mining in auditing: Sources of value added and areas of application. (2013). Vasarhelyi, Miklos ; Jans, Mieke ; Alles, Michael. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:14:y:2013:i:1:p:1-20.

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19
332022Explainable Artificial Intelligence (XAI) in auditing. (2022). Cho, Soohyun ; Vasarhelyi, Miklos ; Zhang, Chanyuan. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:46:y:2022:i:c:s1467089522000240.

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19
342013Accounting benefits and satisfaction in an ERP environment. (2013). Spathis, Charalambos ; Kanellou, Alexandra. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:14:y:2013:i:3:p:209-234.

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19
352018Benfords law and the limits of digit analysis. (2018). Oancea, Bogdan ; Druica, Elena ; Valsan, Clin. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:31:y:2018:i:c:p:75-82.

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19
362009Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS). (2009). Cortijo, V ; Escobar, T ; Bonson, E. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:10:y:2009:i:1:p:46-60.

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19
372013Critical dialogics, agonistic pluralism, and accounting information systems. (2013). Yuthas, Kristi ; Dillard, Jesse. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:14:y:2013:i:2:p:113-119.

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17
382012An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners. (2012). Merhout, Jeffrey W ; Havelka, Douglas ; Stoel, Dale. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:13:y:2012:i:1:p:60-79.

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16
392011The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance. (2011). Arnold, Vicky ; Benford, Tanya ; Sutton, Steve G ; Canada, Joseph. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:12:y:2011:i:3:p:171-188.

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16
402012The acceptance and adoption of continuous auditing by internal auditors: A micro analysis. (2012). Kuenkaikaew, Siripan ; Vasarhelyi, Miklos A ; Alles, Michael ; Littley, James. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:13:y:2012:i:3:p:267-281.

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16
412015Leveraging integrated information systems to enhance strategic flexibility and performance: The enabling role of enterprise risk management. (2015). Arnold, Vicky ; Benford, Tanya ; Sutton, Steve G ; Canada, Joseph. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:19:y:2015:i:c:p:1-16.

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16
422013Exploring the use of the Delphi method in accounting information systems research. (2013). di Gangi, Paul M ; Worrell, James L ; Bush, Ashley A. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:14:y:2013:i:3:p:193-208.

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16
432020“The first mile problem”: Deriving an endogenous demand for auditing in blockchain-based business processes. (2020). Alles, Michael ; Gray, Glen L. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:38:y:2020:i:c:s1467089520300324.

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16
442011The judgmental effects of strategy maps in balanced scorecard performance evaluations. (2011). Banker, Rajiv D ; Pizzini, Mina ; Chang, Hsihui. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:12:y:2011:i:4:p:259-279.

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15
452012An internal control perspective on the market value consequences of IT operational risk events. (2012). Benaroch, Michel ; Goldstein, James ; Chernobai, Anna. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:13:y:2012:i:4:p:357-381.

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15
462022Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China. (2022). Jiao, Yuehua ; Li, Sihai ; Huang, Pingping. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:45:y:2022:i:c:s1467089522000100.

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15
472008Exploiting comparative advantage: A paradigm for value added research in accounting information systems. (2008). Vasarhelyi, Miklos A ; Alles, Michael G ; Kogan, Alexander. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:9:y:2008:i:4:p:202-215.

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15
482016The effect of auditor IT expertise on internal controls. (2016). Richardson, Vernon J ; Haislip, Jacob Z ; Peters, Gary F. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:20:y:2016:i:c:p:1-15.

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15
492019A bibliometric analysis of accounting information systems journals and their emerging technologies contributions. (2019). Chiu, Victoria ; Liu, QI ; Muehlmann, Brigitte ; Baldwin, Amelia Annette. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:32:y:2019:i:c:p:24-43.

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15
502010A research discipline with no boundaries: Reflections on 20years of defining AIS research. (2010). Sutton, Steve G. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:11:y:2010:i:4:p:289-296.

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14
50 most relevant documents in this series (papers most cited in the last two years)
#YearTitleCited
12023Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. (2023). Jarvis, Robin ; Shiwakoti, Radha K ; Han, Hongdan ; Botchie, David ; Mordi, Chima. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:48:y:2023:i:c:s1467089522000501.

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37
22017Impact of business analytics and enterprise systems on managerial accounting. (2017). Yan, Zhaokai ; Vasarhelyi, Miklos ; Appelbaum, Deniz ; Kogan, Alexander. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:25:y:2017:i:c:p:29-44.

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29
32023Ethical impact of artificial intelligence in managerial accounting. (2023). Wu, Yong ; Chen, Xulong ; Zhu, Weidong ; Dai, Jun ; Zhang, Chao. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:49:y:2023:i:c:s1467089523000118.

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20
42020Elusive boundaries, power relations, and knowledge production: A systematic review of the literature on digitalization in accounting. (2020). Knudsen, Dan-Richard. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:36:y:2020:i:c:s1467089518301350.

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17
52016“The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting. (2016). Arnold, Vicky ; Sutton, Steve G ; Holt, Matthew. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:22:y:2016:i:c:p:60-73.

Full description at Econpapers || Download paper

14
62018Business intelligence & analytics in management accounting research: Status and future focus. (2018). Rikhardsson, Pall ; Yigitbasioglu, Ogan. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:29:y:2018:i:c:p:37-58.

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14
72024A scoping review of ChatGPT research in accounting and finance. (2024). Wang, Victor Xiaoqi ; Stratopoulos, Theophanis C ; Dong, Mengming Michael. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:55:y:2024:i:c:s1467089524000484.

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13
82022Explainable Artificial Intelligence (XAI) in auditing. (2022). Cho, Soohyun ; Vasarhelyi, Miklos ; Zhang, Chanyuan. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:46:y:2022:i:c:s1467089522000240.

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12
92018Designing confidentiality-preserving Blockchain-based transaction processing systems. (2018). Wang, Yunsen ; Kogan, Alexander. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:30:y:2018:i:c:p:1-18.

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12
102019Early evidence of digital labor in accounting: Innovation with Robotic Process Automation. (2019). Blanchette, Shay ; Kokina, Julia. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:35:y:2019:i:c:s1467089519301101.

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12
112019Applying robotic process automation (RPA) in auditing: A framework. (2019). Vasarhelyi, Miklos A ; Huang, Feiqi. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:35:y:2019:i:c:s1467089518301738.

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10
122022Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China. (2022). Jiao, Yuehua ; Li, Sihai ; Huang, Pingping. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:45:y:2022:i:c:s1467089522000100.

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10
132020The effects of personality traits on digital transformation: Evidence from German tax consulting. (2020). Spath, Thomas ; Asen, Martin ; Diller, Markus. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:37:y:2020:i:c:s1467089520300221.

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10
142021Explaining the (non-) adoption of advanced data analytics in auditing: A process theory. (2021). Velte, Patrick ; Drews, Paul ; Krieger, Felix. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:41:y:2021:i:c:s1467089521000130.

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9
152017Data mining applications in accounting: A review of the literature and organizing framework. (2017). Amani, Farzaneh A ; Fadlalla, Adam M. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:24:y:2017:i:c:p:32-58.

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9
162019Establishing the representational faithfulness of financial accounting information using multiparty security, network analysis and a blockchain. (2019). McCallig, John ; Rohde, Fiona ; Robb, Alastair. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:33:y:2019:i:c:p:47-58.

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7
172023Enhancing the government accounting information systems using social media information: An application of text mining and machine learning. (2023). Alzamil, Zamil ; Vasarhelyi, Miklos A ; Codesso, Mauricio ; Duan, Huijue Kelly. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:48:y:2023:i:c:s1467089522000525.

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7
182020Blockchain architecture: A design that helps CPA firms leverage the technology. (2020). Medury, Sai ; Vincent, Nishani Edirisinghe ; Skjellum, Anthony. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:38:y:2020:i:c:s1467089520300336.

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7
192022Data analytics in small and mid-size enterprises: Enablers and inhibitors for business value and firm performance. (2022). Koh, Szekee ; Lee, Hwee Hoon ; Arisandi, Desi ; Perdana, Arif. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:44:y:2022:i:c:s146708952100049x.

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7
202014Examine ERP post-implementation stages of use and value: Empirical evidence from Portuguese SMEs. (2014). Oliveira, Tiago ; Ruivo, Pedro ; Neto, Miguel. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:15:y:2014:i:2:p:166-184.

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7
212011A design science research methodology and its application to accounting information systems research. (2011). Geerts, Guido L. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:12:y:2011:i:2:p:142-151.

Full description at Econpapers || Download paper

7
222018Benfords law and the limits of digit analysis. (2018). Oancea, Bogdan ; Druica, Elena ; Valsan, Clin. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:31:y:2018:i:c:p:75-82.

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7
232021Artificial intelligence activities and ethical approaches in leading listed companies in the European Union. (2021). Lamboglia, Rita ; Bonson, Enrique ; Lavorato, Domenica ; Mancini, Daniela. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:43:y:2021:i:c:s1467089521000373.

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7
242024Emerging digital technologies and auditing firms: Opportunities and challenges. (2024). Vitali, Sonia ; Giuliani, Marco. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:53:y:2024:i:c:s1467089524000095.

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6
252014A taxonomy to guide research on the application of data mining to fraud detection in financial statement audits. (2014). Debreceny, Roger S ; Gray, Glen L. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:15:y:2014:i:4:p:357-380.

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262022Detecting accounting fraud in companies reporting under US GAAP through data mining. (2022). Papík, Mário ; Papik, Mario ; Papikova, Lenka. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:45:y:2022:i:c:s1467089522000112.

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272016Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors. (2016). Alles, Michael ; Gray, Glen L. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:22:y:2016:i:c:p:44-59.

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282020Public companies cybersecurity risk disclosures. (2020). Calderon, Thomas G ; Gao, Lei ; Tang, Fengchun. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:38:y:2020:i:c:s1467089520300361.

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292024Artificial intelligence co-piloted auditing. (2024). Vasarhelyi, Miklos ; Schreyer, Marco ; Moffitt, Kevin ; Gu, Hanchi. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:54:y:2024:i:c:s1467089524000319.

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302020Organizational and environmental influences in the adoption of computer-assisted audit tools and techniques (CAATTs) by audit firms in Malaysia. (2020). Siew, Eu Gene ; Rosli, Khairina. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:36:y:2020:i:c:s1467089518300411.

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312021CSR disclosure on Twitter: Evidence from the UK. (2021). Amin, Marian H ; Elragal, Ahmed. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:40:y:2021:i:c:s1467089521000026.

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322017Enhancement of fraud detection for narratives in annual reports. (2017). Chen, Yuh-Min ; Li, Hsin-Ying ; Wu, Chun-Han. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:26:y:2017:i:c:p:32-45.

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332023Cybersecurity breaches and investors’ interest in the firm as an investment. (2023). Kaplan, Steven E ; Demek, Kristina C. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:49:y:2023:i:c:s1467089523000088.

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342019A bibliometric analysis of accounting information systems journals and their emerging technologies contributions. (2019). Chiu, Victoria ; Liu, QI ; Muehlmann, Brigitte ; Baldwin, Amelia Annette. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:32:y:2019:i:c:p:24-43.

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352019A conceptual foundation of design and implementation research in accounting information systems. (2019). Kocsis, David. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:34:y:2019:i:c:2.

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362023Disclosures about algorithmic decision making in the corporate reports of Western European companies. (2023). Bednarova, Michaela ; Bonson, Enrique ; Perea, David. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:48:y:2023:i:c:s1467089522000483.

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372019Does CIO risk appetite matter? Evidence from information security breach incidents. (2019). Wang, Tawei ; Feng, Cecilia. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:32:y:2019:i:c:p:59-75.

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5
382011Innovation and practice of continuous auditing. (2011). Vasarhelyi, Miklos A ; Chan, David Y. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:12:y:2011:i:2:p:152-160.

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5
392020“The first mile problem”: Deriving an endogenous demand for auditing in blockchain-based business processes. (2020). Alles, Michael ; Gray, Glen L. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:38:y:2020:i:c:s1467089520300324.

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402021Embedding process mining into financial statement audits. (2021). Wiese, Michael ; Werner, Michael ; Maas, Annalouise. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:41:y:2021:i:c:s1467089521000166.

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5
412011Extending AIS research to management accounting and control issues: A research note. (2011). Granlund, Markus. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:12:y:2011:i:1:p:3-19.

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422011On the use of partial least squares path modeling in accounting research. (2011). Petter, Stacie ; Robinson, Shani ; Lee, Lorraine ; Fayard, Dutch. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:12:y:2011:i:4:p:305-328.

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432020Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis. (2020). Kumar, Satish ; Liu, QI ; Pandey, Nitesh ; Marrone, Mauricio. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:39:y:2020:i:c:s1467089520300567.

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442011Event study methodologies in information systems research. (2011). O'Leary, Daniel ; Konchitchki, Yaniv. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:12:y:2011:i:2:p:99-115.

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452016The effect of auditor IT expertise on internal controls. (2016). Richardson, Vernon J ; Haislip, Jacob Z ; Peters, Gary F. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:20:y:2016:i:c:p:1-15.

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462011IT internal control weaknesses and firm performance: An organizational liability lens. (2011). Muhanna, Waleed A ; Stoel, Dale M. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:12:y:2011:i:4:p:280-304.

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472010Environmental reporting on the internet by Americas Toxic 100: Legitimacy and self-presentation. (2010). Roberts, Robin W ; Cho, Charles H. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:11:y:2010:i:1:p:1-16.

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482008An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing. (2008). Curtis, Mary B ; Payne, Elizabeth A. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:9:y:2008:i:2:p:104-121.

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492024Exploring accounting and AI using topic modelling. (2024). Feeney, Orla ; Murphy, Brid ; Lynn, Theo ; Rosati, Pierangelo. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:55:y:2024:i:c:s1467089524000423.

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4
502021Stock price relevance of voluntary disclosures about blockchain technology and cryptocurrencies. (2021). Wang, Tawei ; Yen, Ju-Chun. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:40:y:2021:i:c:s1467089521000014.

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Citing documents used to compute impact factor: 88
YearTitle
2025A practical guide to implementing ChatGPT as a secondary coder in qualitative research. (2025). Everaert, Patricia ; Opdecam, Evelien ; Blondeel, Eva. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000302.

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2025Balancing performance and ethics: Navigating visual recognition technology adoption in the auditing industry. (2025). Nguyen, Tam Huy ; Rafique, Muhammad ; Alaskar, Mohammad Zaid ; Kim, Ja Ryong. In: Journal of International Accounting, Auditing and Taxation. RePEc:eee:jiaata:v:59:y:2025:i:c:s1061951825000242.

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2025The role of new technologies in improving financial audit quality following the financial scandals of the 2000s. (2025). Ghandari, Youssef ; Ez-Zaidi, Asmae. In: Post-Print. RePEc:hal:journl:hal-05366347.

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2025Bridging IT auditors and AI auditing: Understanding pathways to effective IT audits of AI-driven processes. (2025). Li, Yueqi ; Goel, Sanjay. In: Advances in accounting. RePEc:eee:advacc:v:69:y:2025:i:c:s0882611025000379.

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2025The entangled relationships between accounting information systems innovations and corporate governance dynamics: a performative perspective. (2025). Ruggeri, Daniela ; Rizza, Carmela. In: Journal of Management & Governance. RePEc:kap:jmgtgv:v:29:y:2025:i:4:d:10.1007_s10997-025-09762-y.

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2025The audit committee’s IT expertise and its impact on the disclosure of cybersecurity risk. (2025). Zhongyi, Xiao ; Feng, HE ; Zhongwei, Xia ; Guohong, Zheng. In: Research in International Business and Finance. RePEc:eee:riibaf:v:73:y:2025:i:pa:s0275531924003350.

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2025How does the cybersecurity law affect corporate investment. (2025). Zhang, QI ; Zhao, Feng ; Xu, Yao. In: International Review of Financial Analysis. RePEc:eee:finana:v:103:y:2025:i:c:s1057521925002728.

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2025Cybersecurity governance and corporate innovation: evidence from China. (2025). Xu, Jing. In: Finance Research Letters. RePEc:eee:finlet:v:82:y:2025:i:c:s1544612325008785.

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2025Unlocking bankruptcy clues: A novel sentence-based machine learning approach. (2025). Loy, Thomas ; Hesse, Matthies. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000272.

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2025Cybersecurity in Digital Accounting Systems: Challenges and Solutions in the Arab Gulf Region. (2025). Khrais, Laith T ; Morshed, Amer. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:1:p:41-:d:1570392.

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2025Navigating AI Adaptation in Organizational Operations: Challenges, Strategies, and Ethical Considerations. (2025). Al-Alosi, Ali. In: OSF Preprints. RePEc:osf:osfxxx:z78fu_v1.

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2025Does AI contribute to systemic risk reduction in non-financial corporations?. (2025). Han, Wang-Zhe ; Meng, Wanshan. In: The Quarterly Review of Economics and Finance. RePEc:eee:quaeco:v:100:y:2025:i:c:s1062976925000146.

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2025Harnessing AI for accounting integrity: Innovations in fraud detection and prevention. (2025). Dulgeridis, Sabrina ; Schubart, Constantin. In: IU Discussion Papers - Business & Management. RePEc:zbw:iubhbm:321858.

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2025Artificial Intelligence in Accounting and Finance: Redefining the Landscape €“ A Critical Review. (2025). Shanmugam, Jaya Kumar ; Noor, Marjan Mohd ; Jamaludin, Mohd Faizal ; Jamil, Muslimah Mohd ; Hamid, Muhammad Hariz. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-8:p:4016-4029.

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2025Artificial intelligence applications and audit fees: An empirical study. (2025). Lai, Jing. In: International Review of Economics & Finance. RePEc:eee:reveco:v:103:y:2025:i:c:s1059056025005842.

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2025Future of accounting and auditing: Insights from Romania on artificial intelligence in financial reporting. (2025). Sharbek, Nermin ; Dutescu, Adriana. In: International Journal of Research in Business and Social Science (2147-4478). RePEc:rbs:ijbrss:v:14:y:2025:i:7:p:423-436.

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2025Big data tax collection and administration and quality of corporate accounting information. (2025). Hao, Yinhui ; Zhou, Yan. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pb:s1544612325012991.

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2025Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain. (2025). Callejn, Ngela ; Torroba, Macarena ; Lpez, Lidia ; Snchez, Jos Ramn. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000144.

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2025Artificial intelligence auditability and auditor readiness for auditing artificial intelligence systems. (2025). Li, Yueqi ; Goel, Sanjay. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000156.

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2025Strategic AI disclosures and legitimacy: Impression management in UK FTSE100 annual reports. (2025). Elsayed, Nader. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000338.

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2025Artificial intelligence in accounting professions: The young chartered accountants? experience. (2025). Cesaroni, Francesca Maria ; Sentuti, Annalisa ; Sgr, Francesca. In: MANAGEMENT CONTROL. RePEc:fan:macoma:v:html10.3280/maco2025-001-s1003.

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2025Nip in the bud:Spillover effect of customer earnings pressure on supplier audit fees. (2025). Liu, Jiayi ; Wu, Chao. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pb:s1544612325017234.

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2025Causation analysis of ship collisions using a TM-FRAM model. (2025). Wang, Yuhong ; Yang, Zaili ; Hong, Cheng ; Li, Pengchang. In: Reliability Engineering and System Safety. RePEc:eee:reensy:v:260:y:2025:i:c:s0951832025002364.

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2025The Effect of Organizational Identification on AIS Acceptance: How Gender and Collectivism Shape Usage Patterns. (2025). Atif, Muhammad ; Farooq, Omer ; Afzal, Sadia ; Arshad, Muhammad. In: Post-Print. RePEc:hal:journl:hal-04896150.

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2025Unraveling the impact of social media on accounting information disclosure: does government supervision matter?. (2025). Bin-Nashwan, Saeed Awadh ; Lao, Yingqian ; Goi, Chai Lee ; Ling, Yew Hua. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05544-x.

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2025Discriminative meets generative: Automated information retrieval from unstructured corporate documents via (large) language models. (2025). Levich, Sergej ; Knust, Lucas. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000260.

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2025Exploring the role of digital governance: The effect of audit digitalization on firms’ internal control weaknesses in China. (2025). Zhang, Zenglian ; Shi, Wen. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000326.

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2025FinTech: a literature review of emerging financial technologies and applications. (2025). Kou, Gang ; Lu, Yang. In: Financial Innovation. RePEc:spr:fininn:v:11:y:2025:i:1:d:10.1186_s40854-024-00668-6.

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2025Embracing Change: The Integration of Technology and Artificial Intelligence in the Malaysian Accounting Industry. (2025). Ilyana, Nur Adibah ; Mansor, Siti Mariam ; Adnan, Mohd Fairuz. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:1:p:971-981.

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2025From portfolio optimization to quantum blockchain and security: a systematic review of quantum computing in finance. (2025). Lalta, Sanjay Kumar ; Prasad, Grishma ; Hellstern, Gerhard ; Yeniaras, Esra ; Naik, Abha Satyavan. In: Financial Innovation. RePEc:spr:fininn:v:11:y:2025:i:1:d:10.1186_s40854-025-00751-6.

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2025Impact of AI literacy and adaptability on financial analyst skills among prospective Thai accountants: The role of critical thinking. (2025). Yaacob, Zulnaidi ; Aujirapongpan, Somnuk ; Yordudom, Tanakrit ; Imjai, Narinthon ; Hasliza, Nor. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:210:y:2025:i:c:s0040162524006875.

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2025Navigating the Blockchain-Driven Transformation in Industry 4.0: Opportunities and Challenges for Economic and Management Innovations. (2025). Zhou, LI ; Wang, Zhanxue ; Yu, Lei. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:16:y:2025:i:1:d:10.1007_s13132-024-02007-7.

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2025Conceptual study—Artificial intelligence-integrated blockchain micromarkets for sustainable energy. (2025). Pappala, Kumar Aditya ; Eswar, Likhit Sai ; Harshith, Sri Sai ; Ramesh, Maneesha V ; Kumar, Naga Sushanth ; Valsan, Vipina. In: Renewable and Sustainable Energy Reviews. RePEc:eee:rensus:v:214:y:2025:i:c:s1364032125001558.

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2025Analysing the Factors Contributing to the Decline of Auditors Globally and Avenue for Future Research: A Scoping Review. (2025). Abrahams, Thameenah ; Phesa, Masibulele. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:7:p:363-:d:1692202.

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2025The Impact Regarding the Use of Robotic Process Automation and Artificial Intelligence in Accounting Services Industry. (2025). Adrian, Isip. In: Proceedings of the International Conference on Business Excellence. RePEc:vrs:poicbe:v:19:y:2025:i:1:p:122-137:n:1003.

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2025Digital Transformation in Zimbabwean Commercial Banks: Harnessing Blockchain Technology for Innovation and Growth. (2025). Nyandoro, Lucy ; Mango, Tanaka Morejoy ; Nyathi, Lawrence Dumisani. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-6:p:4116-4130.

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2025The impact of artificial intelligence on accounting practices: an academic perspective. (2025). Alruwaili, Talal Fawzi ; Mgammal, Mahfoudh Hussein. In: Humanities and Social Sciences Communications. RePEc:pal:palcom:v:12:y:2025:i:1:d:10.1057_s41599-025-05004-6.

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2025Bibliometric Insights into Cryptocurrencies Literature. (2025). Socol, Adela ; Verejan, Nicoleta ; Suciu, Teodora Maria ; Lazarescu, Ioana. In: Economics and Applied Informatics. RePEc:ddj:fseeai:y:2025:i:2:p:56-64.

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2025Emerging Technology Skills and Employability Among Malaysian Accountants with the Moderating Role of Organisational Support: Towards Research Agenda. (2025). Syairah, Nor Amira ; Saat, Maisarah Mohamed ; Lie, Tan Ling. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:14:p:2522-2530.

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2025AI-infused knowledge and green intellectual capital: pathways to spur accounting performance drawn from RBV-KBV model and sustainability culture. (2025). Li, Jackie Zhanbiao ; Bin-Nashwan, Saeed Awadh. In: Technology in Society. RePEc:eee:teinso:v:82:y:2025:i:c:s0160791x25001034.

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2025THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING EDUCATION. (2025). Chersan, Ionela-Corina. In: Studies in Business and Economics. RePEc:blg:journl:v:20:y:2025:i:3:p:107-134.

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2025Perspectives on the development of digital techniques and tools with implications for accounting and financial audit services. (2025). Stoenoiu, Carmen Elena. In: GATR Journals. RePEc:gtr:gatrjs:jfbr232.

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2025AI integration for climate risk mitigation: The role of organizational context. (2025). Khan, Muhammad Kaleem ; Hussain, Muhammad Jameel ; Armstrong, Anona ; Qadeer, Afifa ; Li, Shanshan ; Hussan, Muhammad Wasim. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:220:y:2025:i:c:s0040162525003580.

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2025When auditing Meets Blockchain: A study on applying blockchain smart contracts in auditing. (2025). Zuo, Yanjun ; Guo, Xiaoli ; Li, Dong. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000065.

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2025The increased role of advanced technology and automation in audit: A delphi study. (2025). Vasarhelyi, Miklos A ; Kim, Meehyun ; Sipior, Janice C ; Lombardi, Danielle R. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000090.

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2025Challenges and opportunities for artificial intelligence in auditing: Evidence from the field. (2025). Davenport, Thomas H ; Blanchette, Shay ; Kokina, Julia ; Pachamanova, Dessislava. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000107.

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2025Digital Transformation and the Quality of Accounting Information Systems in the Public Sector: Evidence from Developing Countries. (2025). Eissa, Aref M ; Diab, Ahmed ; Hamdy, Arafat. In: IJFS. RePEc:gam:jijfss:v:13:y:2025:i:1:p:30-:d:1602002.

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2025Exploring N₂O Emissions at World Level: Advanced Econometric and Machine Learning Approaches in the ESG Context. (2025). LEOGRANDE, ANGELO ; Drago, Carlo ; Arnone, Massimo. In: SocArXiv. RePEc:osf:socarx:4r8ux_v1.

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2025Exploring N₂O Emissions at World Level: Advanced Econometric and Machine Learning Approaches in the ESG Context. (2025). LEOGRANDE, ANGELO ; Drago, Carlo ; Arnone, Massimo. In: MPRA Paper. RePEc:pra:mprapa:124006.

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2025FinTextSim: Enhancing Financial Text Analysis with BERTopic. (2025). Ordieres-Mer, Joaqu'In ; Jehnen, Simon ; Villalba, Javier. In: Papers. RePEc:arx:papers:2504.15683.

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2025Decarbonizing the Building Sector: The Integrated Role of ESG Indicators. (2025). LEOGRANDE, ANGELO ; Magaletti, Nicola ; Notarnicola, Valeria ; di Molfetta, Mauro. In: MPRA Paper. RePEc:pra:mprapa:125068.

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2025From Intangible to Digital Monetary Assets: Bridging the Gap in Cryptocurrency Financial Reporting. (2025). Lokanathan, Karthikeyan ; Mohd, Farah Amalin ; Said, Roshima Haji ; Radjeman, Leily Adja ; Awang, Norasmila ; Shanmugam, Jaya Kumar. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:issue-8:p:3996-4006.

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2025Impact of client information technology applications on audit fees. (2025). Deng, Xincai ; Han, Wenqi ; Wang, Deli. In: International Review of Financial Analysis. RePEc:eee:finana:v:107:y:2025:i:c:s1057521925007227.

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2025Exploring Large Language Models in external audits: Implications and ethical considerations. (2025). Mugwira, Tatenda ; Fotoh, Lazarus Elad. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000247.

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2025Leveraging AI in auditing: Exploring PCAOB deficiencies with ChatGPT. (2025). Li, Yibai ; Boyle, Douglas M ; Marcy, Amanda S ; Gomaa, Ahmed A. In: Journal of Accounting Education. RePEc:eee:joaced:v:72:y:2025:i:c:s0748575125000363.

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2025Leveraging Large Language Models to Democratize Access to Costly Financial Datasets for Academic Research. (2024). Wang, Victor Xiaoqi. In: Papers. RePEc:arx:papers:2412.02065.

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2025Advancing Financial Engineering with Foundation Models: Progress, Applications, and Challenges. (2025). Liu, Henglin ; Jiao, Kecheng ; Ying, Jixuan ; Yang, Qiang ; Chen, Liyuan ; Wang, Xiaoyu. In: Papers. RePEc:arx:papers:2507.18577.

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2025THE EVOLUTION OF LARGE LANGUAGE MODELS: FROM CHATGPT TO MULTI-MODEL AI AGENTS AND THEIR IMPACT ON THE FINANCIAL AND ECONOMIC SECTORS. (2025). Alexandru-Mihai, Crijman ; Andreea, Maldareanu ; Valentin-Florentin, Dumitru. In: Annals - Economy Series. RePEc:cbu:jrnlec:y:2025:v:4:p:323-334.

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2025Peer effect matters for the adoption of new energy vehicles: Evidence from consumer sentiment analysis using Chat-GPT. (2025). Yu, Shuyi ; Tan, Shiyu ; Fu, Tong. In: Energy Economics. RePEc:eee:eneeco:v:148:y:2025:i:c:s0140988325005195.

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2025Stock portfolio selection based on risk appetite: Evidence from ChatGPT. (2025). Schneider, Constantin J ; Yilmaz, Yahya. In: Finance Research Letters. RePEc:eee:finlet:v:82:y:2025:i:c:s1544612325007767.

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2025The impact of financial technology on corporate total factor productivity: from the perspectives of competitive strategy and corporate innovation capability. (2025). Piao, Zhefan ; Zhao, Yingxue ; Zou, Shengyang ; You, Huihui. In: Technology in Society. RePEc:eee:teinso:v:83:y:2025:i:c:s0160791x25002258.

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2025Domestic AI competition: Is DeepSeek a competitor or catalyst to Chinese AI firms?. (2025). Yang, Xing ; Ge, Jiaying. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pb:s1544612325012632.

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2025Artificial intelligence and accounting research: a framework and agenda. (2025). Wang, Victor Xiaoqi ; Stratopoulos, Theophanis C. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000363.

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2025Generative AI in finance: Replicability, methodological contingencies, and future research directions. (2025). Aysan, Ahmet ; Zafar, Muhammad Bilal ; Ali, Hassnian. In: Finance Research Letters. RePEc:eee:finlet:v:86:y:2025:i:pf:s1544612325020513.

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2025Are investors influenced by the textual information in IPO prospectuses? Examining IPO pricing based on textual information management. (2025). Li, Zijie ; Ma, Yue. In: International Review of Financial Analysis. RePEc:eee:finana:v:107:y:2025:i:c:s1057521925006957.

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2025Website disclosure and financial performance: Evidence from U.S. hospitals using a textual analysis approach. (2025). Li, Yuewu ; Wang, Yangmei. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s146708952500017x.

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2025Earnings management visualization and prediction using machine learning methods. (2025). Sverin, Eric ; Veganzones, David. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000193.

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2025Greenwashing and ESG: Bibliometric analysis and future research agenda. (2025). Sharma, Sharad ; Bhullar, Pritpal Singh ; Joshi, Mahesh ; Phan, Duc ; Kaur, Amanpreet. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25001830.

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2025Can artificial intelligence curb greenwashing? Firm-level evidence based on large language model. (2025). He, Ling-Yun ; Wang, Liang. In: Energy Economics. RePEc:eee:eneeco:v:152:y:2025:i:c:s0140988325007819.

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2025Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals. (2025). Ammar, Sameh Farhat. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000041.

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2025CEO gender and cybersecurity: The role of female CEOs in mitigating data breach risks. (2025). Sun, Liang. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000223.

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2025The influence of misdirecting visual cues and alternative terminology on digital financial statement search efficiency: evidence from an eye tracking experiment. (2025). Gerard, Gregory J ; Fulmer, Bachman P. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000296.

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2025Bridging Language Models and Financial Analysis. (2025). Lopez-Lira, Alejandro ; Kwon, Jihoon ; Yoon, Sangwoon ; Sohn, Jy-Yong ; Choi, Chanyeol. In: Papers. RePEc:arx:papers:2503.22693.

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2025The Impact of Artificial Intelligence Adoption on the Quality of Financial Reports on the Saudi Stock Exchange. (2025). Prokofieva, Maria ; Hamdan, Abdulkarim. In: IJFS. RePEc:gam:jijfss:v:13:y:2025:i:1:p:21-:d:1583237.

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2025Unleashing the beast: the impact of big data and data analytics on the auditing profession—Evidence from a developing country. (2025). Abdelwahed, Ahmed S ; Abu-Musa, Ahmad A ; Badawy, Hebatallah A ; Moubarak, Hosam. In: Future Business Journal. RePEc:spr:futbus:v:11:y:2025:i:1:d:10.1186_s43093-024-00420-7.

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2025Audit informatization, digital economy development, and corporate risk costs. (2025). Wang, Xiaoxiao ; Dong, Huimin. In: Finance Research Letters. RePEc:eee:finlet:v:83:y:2025:i:c:s1544612325009389.

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2025Artificial intelligence and financial fraud. (2025). Ling, Zhencheng ; Sun, Guanglin ; Xie, Chang. In: Pacific-Basin Finance Journal. RePEc:eee:pacfin:v:93:y:2025:i:c:s0927538x25001672.

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2025Revising ISA240 in a digital world: the sociomaterial perspective on fraud, technology, and stakeholder influence. (2025). Mierlita, Stefania ; Pianoschi, Anca. In: Digital Finance. RePEc:spr:digfin:v:7:y:2025:i:4:d:10.1007_s42521-025-00139-2.

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2025How the three lines of defense can contribute to public firms’ cybersecurity effectiveness. (2025). Fortin, Anne ; Hroux, Sylvie. In: International Journal of Disclosure and Governance. RePEc:pal:ijodag:v:22:y:2025:i:2:d:10.1057_s41310-024-00226-7.

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2025Trends in InsurTech Development in Korea: A News Media Analysis of Key Technologies, Players, and Solutions. (2025). Yim, Hyosook ; Lee, Yongsu. In: Administrative Sciences. RePEc:gam:jadmsc:v:15:y:2025:i:1:p:25-:d:1566235.

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2025Technology Adoption Framework for Supreme Audit Institutions Within the Hybrid TAM and TOE Model. (2025). Ceki, Babalwa ; Moloi, Tankiso. In: JRFM. RePEc:gam:jjrfmx:v:18:y:2025:i:8:p:409-:d:1708377.

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2025Barriers to AI Adoption in Education: Insights from Teachers Perspectives. (2025). Ahmed, Jamil. In: International Journal of Innovations in Science & Technology. RePEc:abq:ijist1:v:7:y:2025:i:1:p:411-421.

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2025The Approach of Managers to the Internal Control System in Contemporary Agricultural Enterprises in Slovakia. (2025). Slovsk, Petra ; Ltekov, Anna. In: AGRIS on-line Papers in Economics and Informatics. RePEc:ags:aolpei:355700.

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2025Blockchain Applications in Healthcare Finance: A Systematic Review of Opportunities and Challenges for NHS General Ledgers in United Kingdom. (2025). Olaniyi, Timothy ; Achori, Emmanuel. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:9:y:2025:i:10:p:2204-2212.

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2025Mapping the landscape of cybersecurity preparedness: A systematic review of non-technological determinants and consequences. (2025). Richards, Robert ; Baek, Jaejong ; Ahn, Gail-Joon ; Park, Chul Hyun ; Nillasithanukroh, Songkhun. In: Technology in Society. RePEc:eee:teinso:v:83:y:2025:i:c:s0160791x25002325.

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2025The impact of ESG rating divergence on stock price crash risk. (2025). Li, Mengding ; Gong, Zejun ; Yan, Zian ; Sun, Guanglin. In: International Review of Financial Analysis. RePEc:eee:finana:v:102:y:2025:i:c:s1057521925001681.

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2025Enhancing firm resilience: A dual focus on value creation and risk mitigation. (2025). Li, Xiaobo ; Fung, Hung-Gay ; Jin, Hongmin. In: International Review of Financial Analysis. RePEc:eee:finana:v:106:y:2025:i:c:s1057521925006490.

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2025Assessing the Impacts of Competitive Tendering on the Effectiveness of Medical Logistics in Ghana’s Healthcare Sector at Both Effia-Nkwanta Regional Hospital and Tepa Government Hospital. (2025). Akwandoh, Emmanuel ; Xinyu, Jiang ; Medin, Z Y ; Ma, Ying ; Baffoe, Estella Efiba. In: SN Operations Research Forum. RePEc:spr:snopef:v:6:y:2025:i:2:d:10.1007_s43069-025-00458-5.

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Recent citations
Recent citations received in 2025
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2025How does national audit affect enterprises operating efficiency?. (2025). Liu, Yongtao ; Wu, Guanzheng. In: Finance Research Letters. RePEc:eee:finlet:v:85:y:2025:i:pc:s1544612325013236.

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2025Strategic AI disclosures and legitimacy: Impression management in UK FTSE100 annual reports. (2025). Elsayed, Nader. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000338.

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2025Artificial intelligence and accounting research: a framework and agenda. (2025). Wang, Victor Xiaoqi ; Stratopoulos, Theophanis C. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000363.

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2025The effects of generative artificial intelligence (GenAI) on learning in an accounting data analytics course. (2025). Wells, Taylor M ; Bullock, Taylor ; Schuetzler, Ryan ; Serre, Rachel ; Gaskin, James ; Steffen, Jacob ; Blondeel, Eva ; Wood, David A. In: Journal of Accounting Education. RePEc:eee:joaced:v:72:y:2025:i:c:s0748575125000387.

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2025The Role of Auditing the Continuity of Agribusiness Enterprises in Forming Their Development Strategy in Conditions of Uncertainty. (2025). Aloshyn, Vladyslav ; Hutsalenko, Lyubov. In: Oblik i finansi. RePEc:iaf:journl:y:2025:i:3:p:172-184.

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2025Enhancing internal audit efficiency in Saudi Arabian SMEs: the impact of cloud adoption determinants. (2025). Hakami, Tahani Ali. In: SN Business & Economics. RePEc:spr:snbeco:v:5:y:2025:i:12:d:10.1007_s43546-025-00992-8.

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Recent citations received in 2024
YearCiting document
2024A Survey of Large Language Models for Financial Applications: Progress, Prospects and Challenges. (2024). Nie, Yuqi ; Kong, Yaxuan ; Dong, Xiaowen ; Poor, Vincent H ; Zohren, Stefan ; Wen, Qingsong ; Mulvey, John M. In: Papers. RePEc:arx:papers:2406.11903.

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2024A Survey of Financial AI: Architectures, Advances and Open Challenges. (2024). Liu, Junhua. In: Papers. RePEc:arx:papers:2411.12747.

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2024THREATS TO BUSINESS ACCOUNTING DATA IN THE DIGITAL AGE. (2024). Beatrice-Elena, Gore ; Ana-Rebeca, Neagu ; Laurentiu-Eduard, Ion ; Florin, Radu. In: Annals - Economy Series. RePEc:cbu:jrnlec:y:2024:v:6ii:p:257-263.

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2024Strategies for E-Procurement Adoption by Small and Medium-sized Enterprises: Insights from South Sudan. (2024). Mwanza, Bupe Gertrude ; Jama, Ermos Michael ; Mwanaumo, Erastus Mishengu. In: African Journal of Commercial Studies. RePEc:cwk:ajocsk:2024-19.

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2024ERP and the Metamorphosis of Management Control: An Innovative Bibliometric Exploration. (2024). Hilmi, Yassine ; Amer, Mounia. In: Post-Print. RePEc:hal:journl:hal-04763045.

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2024Unveiling challenges and insights in cloud Enterprise Resource Planning systems adoption: A case study of the Oracle Fusion Cloud ERP. (2024). Snziana-Maria, Rndau ; Liliana, Ionescu-Feleag ; Bogdan-Tefan, Ionescu ; Mihaela, Barbu Alexandra. In: Management & Marketing. RePEc:vrs:manmar:v:19:y:2024:i:4:p:644-666:n:1004.

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Recent citations received in 2023
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2023Application of accounting for the assessment of war losses for agribusiness enterprises of Ukraine. (2023). Bezdushna, Yuliya ; Popko, Yevheniya ; Zhuk, Valerii ; Shpykuliak, Oleksandr ; Pugachov, Mykola. In: Agricultural and Resource Economics: International Scientific E-Journal. RePEc:ags:areint:341535.

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2023The implementation of accounting information systems on the stock return and financial performance based on information technology (IT). (2023). Abed, Rajaa Ali ; Zwaid, Jasim Gshayyish ; Hasan, Hussein Falah ; Jabbar, Ali Khazaal ; Kareem, Ahlam Hameed. In: Eastern-European Journal of Enterprise Technologies. RePEc:baq:jetart:v:5:y:2023:i:13:p:57-64.

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2023An extension of the theory of technology dominance: Capturing the underlying causal complexity. (2023). Arnold, Vicky ; Sutton, Steve G ; Holt, Matthew. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:50:y:2023:i:c:s1467089523000180.

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2023Can knowledge based systems be designed to counteract deskilling effects?. (2023). Arnold, Vicky ; Leech, Stewart A ; Sutton, Steve G ; Collier, Philip A ; Rose, Jacob M. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:50:y:2023:i:c:s1467089523000301.

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2023Sociomateriality, agential realism, and the metaphysics of accounting information systems: A response to Vosselman and De Loo. (2023). Weber, Ron. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:51:y:2023:i:c:s1467089523000313.

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2023The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain. (2023). Li, Yuan ; Juma, Ahmad H. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:51:y:2023:i:c:s1467089523000428.

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2023AI for managing open innovation: Opportunities, challenges, and a research agenda. (2023). Dekker, Henri ; Broekhuizen, Thijs ; Firk, Sebastian ; de Faria, Pedro ; Nguyen, Dinh Khoi ; Sofka, Wolfgang. In: Journal of Business Research. RePEc:eee:jbrese:v:167:y:2023:i:c:s0148296323005556.

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2023A framework for maintaining sustainable energy use in Bitcoin mining through switching efficient mining hardware. (2023). Olcay, Goken Arkali ; Yazici, Ali Firat. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:190:y:2023:i:c:s0040162523000914.

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2023Testing accountants perceptions of the digitization of the profession and profiling the future professional. (2023). Grosu, Veronica ; Mihaila, Svetlana ; Ciubotariu, Marius-Sorin ; Socoliuc, Marian ; Cosmulese, Cristina Gabriela. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:193:y:2023:i:c:s0040162523003153.

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2023The Impact of Artificial Intelligence Disclosure on Financial Performance. (2023). Obidat, Qais Mohammad ; Alshurafat, Hashem ; Shiyyab, Fadi Shehab ; Alzoubi, Abdallah Bader. In: IJFS. RePEc:gam:jijfss:v:11:y:2023:i:3:p:115-:d:1240049.

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2023The Impact of Blockchain on the Quality of Accounting Information: An Iraqi Case Study. (2023). Dashtbayaz, Mahmoud Lari ; Salehi, Mahdi ; Abbas, Bashaer Khudhair. In: Risks. RePEc:gam:jrisks:v:11:y:2023:i:3:p:58-:d:1093017.

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2023Corporate social responsibility communication in the ICT sector: digital issues, greenwashing, and materiality. (2023). Famularo, Jordan. In: International Journal of Corporate Social Responsibility. RePEc:spr:ijocsr:v:8:y:2023:i:1:d:10.1186_s40991-023-00082-8.

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Recent citations received in 2022
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2022Empirical Study on the Impact of Government Environmental Subsidies on Environmental Performance of Heavily Polluting Enterprises Based on the Regulating Effect of Internal Control. (2022). Pei, Weiran. In: IJERPH. RePEc:gam:jijerp:v:20:y:2022:i:1:p:98-:d:1010702.

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2022Corporate Social Responsibility and Sustainability: From a Corporate Governance Perspective. (2022). Jin, Shanyue ; Wu, Li Juan. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:22:p:15457-:d:979467.

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2022Antecedents of Big Data Analytic Adoption and Impacts on Performance: Contingent Effect. (2022). Alali, Rommel ; Almaiah, Mohammed Amin ; Saad, Mohamed ; Alshirah, Malek Hamed ; Alrawad, Mahmaod ; Al-Khasawneh, Akif Lutfi ; Alsyouf, Adi ; Lutfi, Abdalwali. In: Sustainability. RePEc:gam:jsusta:v:14:y:2022:i:23:p:15516-:d:980355.

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