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International Journal of Accounting Information Systems / Elsevier

Citation Profile [Updated: 2026-07-12 11:58:33]
5 Years H Index
24
Impact Factor (IF)
0.36
5 Years IF
0.41
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 14 170 1 1 0 0 1 100 1 0.07 0.22
2009 0.07 0.46 0.1 0.07 15 29 117 3 4 14 1 14 1 1 33.3 2 0.13 0.23
2010 0.45 0.46 0.49 0.45 18 47 136 23 27 29 13 29 13 16 69.6 3 0.17 0.2
2011 0.33 0.5 0.46 0.4 21 68 290 31 58 33 11 47 19 12 38.7 1 0.05 0.23
2012 0.31 0.5 0.39 0.34 17 85 172 33 91 39 12 68 23 23 69.7 0 0.21
2013 0.39 0.53 0.44 0.34 19 104 147 46 137 38 15 85 29 23 50 1 0.05 0.23
2014 0.44 0.52 0.57 0.43 20 124 132 71 208 36 16 90 39 37 52.1 0 0.22
2015 0.41 0.52 0.43 0.33 16 140 85 60 268 39 16 95 31 25 41.7 1 0.06 0.22
2016 0.44 0.49 0.67 0.45 16 156 151 104 372 36 16 93 42 49 47.1 0 0.2
2017 0.28 0.51 0.56 0.33 15 171 164 96 468 32 9 88 29 30 31.3 1 0.07 0.2
2018 0.61 0.52 0.8 0.44 14 185 174 148 616 31 19 86 38 43 29.1 0 0.22
2019 0.76 0.53 0.76 0.56 16 201 157 153 769 29 22 81 45 39 25.5 4 0.25 0.21
2020 1.13 0.63 1.06 0.79 20 221 151 234 1003 30 34 77 61 64 27.4 5 0.25 0.3
2021 1.08 0.72 1.08 1.22 17 238 95 257 1260 36 39 81 99 56 21.8 2 0.12 0.26
2022 1.16 0.71 0.76 0.94 20 258 99 196 1456 37 43 82 77 31 15.8 3 0.15 0.21
2023 1.08 0.66 1.49 1.23 26 284 120 423 1879 37 40 87 107 93 22 14 0.54 0.19
2024 1.22 0.71 1.03 1.18 34 318 63 327 2206 46 56 99 117 100 30.6 6 0.18 0.21
2025 1.55 0.94 1.23 1.3 35 353 17 435 2641 60 93 117 152 110 25.3 21 0.6 0.27
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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86
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
32018Business 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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54
42008Measuring 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
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
62023Accounting 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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46
72018Designing 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
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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40
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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36
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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35
112017Data 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
122011Innovation 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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31
132011A 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
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
182008Do 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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28
192014A 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
202011Impact 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
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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26
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
242016Incorporating 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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24
252010Environmental 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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23
262023Ethical 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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22
272010Data 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
282014Examine 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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22
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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21
302019Establishing 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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21
312009The 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
322018Benfords 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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20
332009Towards 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
342022Explainable 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
352013The 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
362013Accounting 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
372012The 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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18
382022Impact 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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18
392013Critical 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
402012An 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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17
412013Exploring 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
422016The 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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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
442019A 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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16
452011The 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
462012An 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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16
472015Leveraging 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
482008Exploiting 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
492021Artificial 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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15
502011The 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
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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26
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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21
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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17
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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13
52024A 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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12
62020Elusive 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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11
72022Impact 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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9
82019Early 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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9
92022Explainable 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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9
102018Designing 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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8
112020Public 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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7
122021Artificial 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
132024Emerging 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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7
142016“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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7
152022The impact of information systems and non-financial information on company success. (2022). Lis, Marcin ; Kurowska-Pysz, Joanna ; Vale, Joana ; Leite, Eduardo ; Monteiro, Albertina Paula. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:45:y:2022:i:c:s1467089522000094.

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6
162024Artificial 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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6
172019Applying 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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6
182020The 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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6
192023Enhancing 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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6
202024Exploring 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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6
212023Cybersecurity 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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6
222022Effectiveness of cybersecurity audit. (2022). Vuko, Tina ; Slapniar, Sergeja ; Draek, Matej ; Ular, Marko. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:44:y:2022:i:c:s1467089521000506.

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5
232023Disclosures 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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5
242016Incorporating 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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252018Benfords 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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262025Challenges 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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272024Digital transformation voluntary disclosure: Insights from leading European companies. (2024). Cortijo-Gallego, Virginia ; Escobar-Rodrguez, Toms ; Borrero-Domnguez, Cinta. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:55:y:2024:i:c:s1467089524000447.

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4
282024Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change. (2024). Schiavi, Giovana Sordi ; Marcolin, Carla Bonato ; Behr, Ariel. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:52:y:2024:i:c:s1467089523000544.

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292016The 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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4
302011A 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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4
312023Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment. (2023). Hoque, Zahirul ; Matto, Toni ; Jarvenpaa, Marko ; Rautiainen, Antti. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:50:y:2023:i:c:s1467089523000192.

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322024Looking beyond the hype: The challenges of blockchain adoption in accounting. (2024). Yigitbasioglu, Ogan ; Akter, Mohsina ; Kummer, Tyge-F., . In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:53:y:2024:i:c:s1467089524000149.

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332023Prototyping and implementing Robotic Process Automation in accounting firms: Benefits, challenges and opportunities to audit automation. (2023). Lee, Eric W ; Kim, Chu Mui ; Perdana, Arif. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:51:y:2023:i:c:s1467089523000337.

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342012An 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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352013Internal information technology audit process quality: Theory development using structured group processes. (2013). Merhout, Jeffrey W ; Havelka, Douglas. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:14:y:2013:i:3:p:165-192.

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362024Government ESG reporting in smart cities. (2024). Gu, YU ; Wang, Xinxin ; Katz, Steven ; Vasarhelyi, Miklos ; Dai, Jun. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:54:y:2024:i:c:s1467089524000344.

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372019Establishing 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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382020Organizational 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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392019The controlling profession in the digital age: Understanding the impact of digitisation on the controllers job roles, skills and competences. (2019). Oesterreich, Thuy Duong ; Buscher, Gandalf ; Teuteberg, Frank ; Bensberg, Frank. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:35:y:2019:i:c:s1467089519300090.

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402020“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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412019Examining the effect of deception detection decision aids on investors perceptions of disclosure credibility and willingness to invest. (2019). Triki, Anis. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:33:y:2019:i:c:p:1-15.

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422019Does 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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432011Innovation 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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442017Data 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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452019How active learning and process mining can act as Continuous Auditing catalyst. (2019). Jans, Mieke ; Hosseinpour, Marzie. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:32:y:2019:i:c:p:44-58.

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462019A 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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472021Embedding 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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482024Accounting fraud detection using contextual language learning. (2024). Bhattacharya, Indranil ; Mickovic, Ana. In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:53:y:2024:i:c:s1467089524000150.

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492025A 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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502012An 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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Citing documents used to compute impact factor: 25
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2026Financial Statement Fraud Detection by Integrating Supervisory Punishment Reports Into Machine Learning Methods: Evidence From China. (2026). Mi, Xianhua ; Chen, Dongqing ; Ma, Chaoqun ; Luo, Meng. In: Accounting and Finance. RePEc:bla:acctfi:v:66:y:2026:i:1:p:165-177.

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2026Artificial Intelligence in Economic Education: Adoption, Uses and Student Perceptions in Higher Education. (2026). Pyra, Mariusz ; Czapski, Grzegorz. In: European Research Studies Journal. RePEc:ers:journl:v:xxix:y:2026:i:1:p:551-568.

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2026The Role of Artificial Intelligence in Shaping Skill Requirements within the Accounting Profession. (2026). Audi, Marc ; Ali, Amjad ; Karim, Danish. In: MPRA Paper. RePEc:pra:mprapa:129018.

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2026Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research. (2026). Abbas, Khalid. In: The British Accounting Review. RePEc:eee:bracre:v:58:y:2026:i:2:s0890838925000010.

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2026The Intersection of Management Accounting and Digital Technologies: A Systematic Analysis. (2026). Omotesho, Adewale Bankole ; Adeleke, Adebowale Babawale. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:10:y:2026:i:2:p:5440-5469.

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2026Cybersecurity risk and firm growth: Empirical evidence based on text analysis. (2026). Ye, Zhuhong ; Li, Yugang ; Liu, Shanshan ; Xu, Gengxi. In: The North American Journal of Economics and Finance. RePEc:eee:ecofin:v:81:y:2026:i:c:s1062940825001822.

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2026From Disclosure to Accountability: Stakeholder Comprehensibility in European Retail and Consumer Goods Sustainability Reporting. (2026). Boyd, Jonathan A. In: Circular Economy and Sustainability. RePEc:spr:circec:v:6:y:2026:i:2:d:10.1007_s43615-026-00920-4.

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2026The impact of digitalization capabilities on ESG performance – A European study. (2026). Costanzo, Bianca ; Fait, Monica ; Festa, Giuseppe ; Assidi, Soufiene ; Rossi, Matteo. In: International Entrepreneurship and Management Journal. RePEc:spr:intemj:v:22:y:2026:i:1:d:10.1007_s11365-026-01168-y.

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2026What happens at the interface of digitalisation and accounting?. (2026). Malmi, Teemu ; Cinquini, Lino ; Bhimani, Alnoor. In: The British Accounting Review. RePEc:eee:bracre:v:58:y:2026:i:2:s0890838925001921.

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2026Bridging 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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2026Corruption Detection Through Textual Analysis: Evidence From Eurozone Banks. (2026). Polizzi, Salvatore ; Damiano, Rodolfo ; Valenza, Giuseppe ; Scannella, Enzo. In: Business Ethics, the Environment & Responsibility. RePEc:wly:buseth:v:35:y:2026:i:2:p:1017-1037.

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2026Emotional Pressure in Accounting Work and its Relationship with the Perception of Professional Reasoning: An Exploratory Study in Galati County. (2026). Stavar, Alina ; Florea, Andrei Mirel ; Radu, Riana Iren. In: Economics and Applied Informatics. RePEc:ddj:fseeai:y:2026:i:1:p:59-69.

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2026Einsatzpotenziale von KI zur Lösung von Controlling-Fallstudien. (2026). Rssle, Felix ; Mller, Kathrin ; Klimm, Johanna. In: Rosenheim Papers in Applied Economics and Business Sciences. RePEc:zbw:rpaebs:337476.

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2026Cybersecurity and corporate resilience –a study based on listed companies in China. (2026). Tang, Rui ; Li, Mingyu. In: Technology in Society. RePEc:eee:teinso:v:84:y:2026:i:c:s0160791x25002957.

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2026A Hybrid Approach in Contemporary Auditing: A Literature Synthesis on the Integration of Risk-Based Audit and Data Analytics. (2026). Widarsono, Agus ; Ayuningtyas, Annisa ; Sugrining, Mikanti Annisa. In: International Journal of Research and Innovation in Social Science. RePEc:bcp:journl:v:10:y:2026:i:5:p:5815-5828.

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2026Artificial Intelligence Adoption Drivers and Accounting and Banking and Finance Students Performance in Dennis Osadebay University, Nigeria. (2026). Obi, Juliet Chinyere ; Ofor, Theresa Nkechi ; Umoru, Bashiru ; Judith, Patrick O ; Agbogun, Oghenekparobo Ernest ; Okafor, Jennifer Chigozie. In: Journal of Education and Training Studies. RePEc:rfa:jetsjl:v:14:y:2026:i:2:p:244-256.

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2026Does digital transformation exacerbate systemic financial risks in banks? Evidence from listed commercial banks in China. (2026). Li, Jintao ; Huo, Weidong. In: Financial Innovation. RePEc:spr:fininn:v:12:y:2026:i:1:d:10.1186_s40854-026-00924-x.

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2026Blockchain Technology: Applications and Challenges in the Intelligent Transformation of Financial Accounting Systems. (2026). Alam, Zeshan ; Javed, Mehria ; Atlas, Fouzia ; Khan, Kashif Ullah. In: Journal of the Knowledge Economy. RePEc:spr:jknowl:v:17:y:2026:i:2:d:10.1007_s13132-026-03243-9.

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2026Assessment of Cybersecurity of Accounting Information in the Innovative Activities of Agricultural Enterprises. (2026). Struk, Nataliya. In: Oblik i finansi. RePEc:iaf:journl:y:2026:i:1:p:57-70.

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2026The Cyber Risk Of Non-Financial Firms. (2026). Columba, Francesco ; Vassalli, Federica ; Orlandi, Marco ; Cugliari, Manuel. In: Mercati, infrastrutture, sistemi di pagamento (Markets, Infrastructures, Payment Systems). RePEc:bdi:wpmisp:mip_075_26.

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2026Artificial Intelligence Controls and Earnings Management Intention: The Mediating Role of Ethical Decision-Making. (2026). Audi, Marc ; Ali, Amjad ; Jadoon, Atif Khan ; Farooq, Fatima. In: MPRA Paper. RePEc:pra:mprapa:129349.

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2026AI strategy, earnings management, and corporate fraud: Evidence from listed firms in China. (2026). Peng, Zhengbo ; Tong, Xiaoge ; Xie, Liufang. In: Economic Modelling. RePEc:eee:ecmode:v:156:y:2026:i:c:s0264999325004559.

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2026Speaking of facts or experiences? The interaction effect between description types of virtual influencers and product types on endorsement effectiveness. (2026). Sun, Yijia ; Ma, KE ; Zheng, Chundong. In: Journal of Retailing and Consumer Services. RePEc:eee:joreco:v:90:y:2026:i:c:s0969698925004837.

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2026Gold or gild: Does blockchain attention improve the efficiency of supply chain?. (2026). Sun, Shiwei ; Li, Peilun ; Zhu, Jiali ; Mao, DI ; Wang, Yichuan. In: International Journal of Production Economics. RePEc:eee:proeco:v:293:y:2026:i:c:s0925527325003809.

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2026Unveiling AI washing: Bridging corporate technological gaps through a cognitive dissonance lens. (2026). Wen, Yujun ; Zhao, Liang ; Almugren, Intesar ; Galgotia, Aradhana ; Sun, Zhe. In: Technological Forecasting and Social Change. RePEc:eee:tefoso:v:225:y:2026:i:c:s0040162525005426.

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Recent citations
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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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2025The Relationship Between AI and Audit Planning in Emerging Economies: Does Audit Firm Size Matter?. (2025). Saleh, Safaa ; Abouelela, Osama ; Diab, Ahmed. In: SAGE Open. RePEc:sae:sagope:v:15:y:2025:i:4:p:21582440251381155.

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2025ERP Adoption and Strengthening of Management Accounting and Controls at a Pakistani Manufacturing SME: A Case Study Approach. (2025). Latif, Shahid ; Mohd, Safrul Izani ; Saif, Faseeha ; Ahmad, Bilal. In: South Asian Journal of Business and Management Cases. RePEc:sae:sajbmc:v:14:y:2025:i:2:p:145-161.

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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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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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2023Innovative Trends Through Robotic Process Automation. A Case Study. (2023). Tirnovanu, Andrei ; Sisu, Julia-Anamaria ; Bichel, Andreea. In: BASIQ Conference Proceedings. RePEc:bat:basiq1:2023:043.

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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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