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@article{DBLP:journals/ijais/BookerCGR24,
  author       = {Adam Booker and
                  Victoria Chiu and
                  Nathan Groff and
                  Vernon J. Richardson},
  title        = {{AIS} research opportunities utilizing Machine Learning: From a Meta-Theory
                  of accounting literature},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {52},
  pages        = {100661},
  year         = {2024},
  url          = {https://doi.org/10.1016/j.accinf.2023.100661},
  doi          = {10.1016/J.ACCINF.2023.100661},
  timestamp    = {Mon, 01 Apr 2024 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/BookerCGR24.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DownenKL24,
  author       = {Tom Downen and
                  Sarah Kim and
                  Lorraine S. Lee},
  title        = {Algorithm aversion, emotions, and investor reaction: Does disclosing
                  the use of {AI} influence investment decisions?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {52},
  pages        = {100664},
  year         = {2024},
  url          = {https://doi.org/10.1016/j.accinf.2023.100664},
  doi          = {10.1016/J.ACCINF.2023.100664},
  timestamp    = {Mon, 01 Apr 2024 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/DownenKL24.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GerardT24,
  author       = {Gregory J. Gerard and
                  Indrit Troshani},
  title        = {Sustaining the rise of accounting information systems: Perspectives
                  of the incoming editors},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {52},
  pages        = {100668},
  year         = {2024},
  url          = {https://doi.org/10.1016/j.accinf.2024.100668},
  doi          = {10.1016/J.ACCINF.2024.100668},
  timestamp    = {Tue, 19 Mar 2024 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/GerardT24.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/JacksonA24,
  author       = {Denise Jackson and
                  Christina Allen},
  title        = {Enablers, barriers and strategies for adopting new technology in accounting},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {52},
  pages        = {100666},
  year         = {2024},
  url          = {https://doi.org/10.1016/j.accinf.2023.100666},
  doi          = {10.1016/J.ACCINF.2023.100666},
  timestamp    = {Mon, 01 Apr 2024 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/JacksonA24.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SaragihASU24,
  author       = {Arfah Habib Saragih and
                  Syaiful Ali and
                  Eko Suwardi and
                  Hargo Utomo},
  title        = {Finding the missing pieces to an optimal corporate tax savings: Information
                  technology governance and internal information quality},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {52},
  pages        = {100665},
  year         = {2024},
  url          = {https://doi.org/10.1016/j.accinf.2023.100665},
  doi          = {10.1016/J.ACCINF.2023.100665},
  timestamp    = {Mon, 01 Apr 2024 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/SaragihASU24.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SchiaviBM24,
  author       = {Giovana Sordi Schiavi and
                  Ariel Behr and
                  Carla Bonato Marcolin},
  title        = {Institutional theory in accounting information systems research: Shedding
                  light on digital transformation and institutional change},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {52},
  pages        = {100662},
  year         = {2024},
  url          = {https://doi.org/10.1016/j.accinf.2023.100662},
  doi          = {10.1016/J.ACCINF.2023.100662},
  timestamp    = {Tue, 19 Mar 2024 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/SchiaviBM24.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SteensBD24,
  author       = {Bert Steens and
                  Jan Bots and
                  Koen Derks},
  title        = {Developing digital competencies of controllers: Evidence from the
                  Netherlands},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {52},
  pages        = {100667},
  year         = {2024},
  url          = {https://doi.org/10.1016/j.accinf.2023.100667},
  doi          = {10.1016/J.ACCINF.2023.100667},
  timestamp    = {Mon, 01 Apr 2024 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/SteensBD24.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Sutton24,
  author       = {Steve G. Sutton},
  title        = {Vale to Patricia Navarro-Velez},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {52},
  pages        = {100669},
  year         = {2024},
  url          = {https://doi.org/10.1016/j.accinf.2024.100669},
  doi          = {10.1016/J.ACCINF.2024.100669},
  timestamp    = {Tue, 19 Mar 2024 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Sutton24.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WuHCY24,
  author       = {Tung{-}Hsien Wu and
                  Shaio Yan Huang and
                  An{-}An Chiu and
                  David C. Yen},
  title        = {{IT} governance and {IT} controls: Analysis from an internal auditing
                  perspective},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {52},
  pages        = {100663},
  year         = {2024},
  url          = {https://doi.org/10.1016/j.accinf.2023.100663},
  doi          = {10.1016/J.ACCINF.2023.100663},
  timestamp    = {Tue, 19 Mar 2024 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/WuHCY24.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/X24,
  title        = {Editorial Board},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {52},
  pages        = {100673},
  year         = {2024},
  url          = {https://doi.org/10.1016/s1467-0895(24)00006-x},
  doi          = {10.1016/S1467-0895(24)00006-X},
  timestamp    = {Tue, 19 Mar 2024 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/X24.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AfsayTR23,
  author       = {Akram Afsay and
                  Arash Tahriri and
                  Zabihollah Rezaee},
  title        = {A meta-analysis of factors affecting acceptance of information technology
                  in auditing},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {49},
  pages        = {100608},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2022.100608},
  doi          = {10.1016/J.ACCINF.2022.100608},
  timestamp    = {Sat, 30 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/AfsayTR23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Albanese23,
  author       = {Massimo Albanese},
  title        = {Reviewing literature through multidimensional representations},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {49},
  pages        = {100622},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100622},
  doi          = {10.1016/J.ACCINF.2023.100622},
  timestamp    = {Fri, 21 Jul 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/Albanese23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ArnoldCLRS23,
  author       = {Vicky Arnold and
                  Philip A. Collier and
                  Stewart A. Leech and
                  Jacob M. Rose and
                  Steve G. Sutton},
  title        = {Can knowledge based systems be designed to counteract deskilling effects?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {50},
  pages        = {100638},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100638},
  doi          = {10.1016/J.ACCINF.2023.100638},
  timestamp    = {Thu, 14 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/ArnoldCLRS23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BavarescoNBARCVDJGFSM23,
  author       = {Rodrigo Simon Bavaresco and
                  Luan Carlos Nesi and
                  Jorge Luis Vict{\'{o}}ria Barbosa and
                  Rodolfo Stoffel Antunes and
                  Rodrigo da Rosa Righi and
                  Cristiano Andr{\'{e}} da Costa and
                  Mariangela Vanzin and
                  Daniel Dornelles and
                  Saint Clair Junior and
                  Clauter Gatti and
                  Mateus Ferreira and
                  Elton Silva and
                  Carlos Moreira},
  title        = {Machine learning-based automation of accounting services: An exploratory
                  case study},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {49},
  pages        = {100618},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100618},
  doi          = {10.1016/J.ACCINF.2023.100618},
  timestamp    = {Sat, 30 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/BavarescoNBARCVDJGFSM23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BerkinAC23,
  author       = {Anil Berkin and
                  Walter Aerts and
                  Tom van Caneghem},
  title        = {Feasibility analysis of machine learning for performance-related attributional
                  statements},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {48},
  pages        = {100597},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2022.100597},
  doi          = {10.1016/J.ACCINF.2022.100597},
  timestamp    = {Sun, 16 Apr 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/BerkinAC23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BonsonBP23,
  author       = {Enrique Bons{\'{o}}n and
                  Michaela Bedn{\'{a}}rov{\'{a}} and
                  David Perea},
  title        = {Disclosures about algorithmic decision making in the corporate reports
                  of Western European companies},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {48},
  pages        = {100596},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2022.100596},
  doi          = {10.1016/J.ACCINF.2022.100596},
  timestamp    = {Sat, 13 May 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/BonsonBP23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DemekK23,
  author       = {Kristina C. Demek and
                  Steven E. Kaplan},
  title        = {Cybersecurity breaches and investors' interest in the firm as an investment},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {49},
  pages        = {100616},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100616},
  doi          = {10.1016/J.ACCINF.2023.100616},
  timestamp    = {Tue, 11 Jul 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/DemekK23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DesaiBKSD23,
  author       = {Vikram Desai and
                  Anthony C. Bucaro and
                  Joung W. Kim and
                  Rajendra P. Srivastava and
                  Renu Desai},
  title        = {Toward a better expert system for auditor going concern opinions using
                  Bayesian network inflation factors},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {49},
  pages        = {100617},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100617},
  doi          = {10.1016/J.ACCINF.2023.100617},
  timestamp    = {Tue, 11 Jul 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/DesaiBKSD23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DuanVCA23,
  author       = {Huijue Kelly Duan and
                  Miklos A. Vasarhelyi and
                  Mauricio Codesso and
                  Zamil S. Alzamil},
  title        = {Enhancing the government accounting information systems using social
                  media information: An application of text mining and machine learning},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {48},
  pages        = {100600},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2022.100600},
  doi          = {10.1016/J.ACCINF.2022.100600},
  timestamp    = {Tue, 22 Aug 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/DuanVCA23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GrabskiL23,
  author       = {Severin V. Grabski and
                  Stewart A. Leech},
  title        = {The rise of accounting information systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {51},
  pages        = {100651},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100651},
  doi          = {10.1016/J.ACCINF.2023.100651},
  timestamp    = {Mon, 01 Jan 2024 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/GrabskiL23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GuDV23,
  author       = {Yu Gu and
                  Jun Dai and
                  Miklos A. Vasarhelyi},
  title        = {Audit 4.0-based {ESG} assurance: An example of using satellite images
                  on {GHG} emissions},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {50},
  pages        = {100625},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100625},
  doi          = {10.1016/J.ACCINF.2023.100625},
  timestamp    = {Thu, 14 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/GuDV23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HanSJMB23,
  author       = {Hongdan Han and
                  Radha K. Shiwakoti and
                  Robin Jarvis and
                  Chima Mordi and
                  David Botchie},
  title        = {Accounting and auditing with blockchain technology and artificial
                  Intelligence: {A} literature review},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {48},
  pages        = {100598},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2022.100598},
  doi          = {10.1016/J.ACCINF.2022.100598},
  timestamp    = {Sun, 22 Oct 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/HanSJMB23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/JarvenpaaHMR23,
  author       = {Marko J{\"{a}}rvenp{\"{a}}{\"{a}} and
                  Zahirul Hoque and
                  Toni M{\"{a}}tt{\"{o}} and
                  Antti Rautiainen},
  title        = {Controllers' role in managerial sensemaking and information trust
                  building in a business intelligence environment},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {50},
  pages        = {100627},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100627},
  doi          = {10.1016/J.ACCINF.2023.100627},
  timestamp    = {Sat, 30 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/JarvenpaaHMR23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/JumahL23,
  author       = {Ahmad H. Juma'h and
                  Yuan Li},
  title        = {The effects of auditors' knowledge, professional skepticism, and perceived
                  adequacy of accounting standards on their intention to use blockchain},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {51},
  pages        = {100650},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100650},
  doi          = {10.1016/J.ACCINF.2023.100650},
  timestamp    = {Mon, 01 Jan 2024 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/JumahL23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KeltonM23,
  author       = {Andrea Seaton Kelton and
                  Uday S. Murthy},
  title        = {Reimagining design science and behavioral science {AIS} research through
                  a business activity lens},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {50},
  pages        = {100623},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100623},
  doi          = {10.1016/J.ACCINF.2023.100623},
  timestamp    = {Thu, 14 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/KeltonM23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KubotaO23,
  author       = {Takaya Kubota and
                  Shinya Okuda},
  title        = {Relationship between top managers' interest in accounting information
                  and accounting practices in startups},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {51},
  pages        = {100640},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100640},
  doi          = {10.1016/J.ACCINF.2023.100640},
  timestamp    = {Sat, 13 Jan 2024 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/KubotaO23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Nani23,
  author       = {Albi Nani},
  title        = {Valuing big data: An analysis of current regulations and proposal
                  of frameworks},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {51},
  pages        = {100637},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100637},
  doi          = {10.1016/J.ACCINF.2023.100637},
  timestamp    = {Sat, 13 Jan 2024 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Nani23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PerdanaLK23,
  author       = {Arif Perdana and
                  W. Eric Lee and
                  Chu Mui Kim},
  title        = {Prototyping and implementing Robotic Process Automation in accounting
                  firms: Benefits, challenges and opportunities to audit automation},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {51},
  pages        = {100641},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100641},
  doi          = {10.1016/J.ACCINF.2023.100641},
  timestamp    = {Sat, 13 Jan 2024 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/PerdanaLK23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RoseRONF23,
  author       = {Anna M. Rose and
                  Jacob M. Rose and
                  Kara M. Obermire and
                  Carolyn Strand Norman and
                  Nicole Frydenlund},
  title        = {How can firms repair their reputations when they discover information
                  technology control material weaknesses?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {48},
  pages        = {100595},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2022.100595},
  doi          = {10.1016/J.ACCINF.2022.100595},
  timestamp    = {Sun, 16 Apr 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/RoseRONF23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SenaveJS23,
  author       = {Elseline Senave and
                  Mieke J. Jans and
                  Rajendra P. Srivastava},
  title        = {The application of text mining in accounting},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {50},
  pages        = {100624},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100624},
  doi          = {10.1016/J.ACCINF.2023.100624},
  timestamp    = {Fri, 08 Mar 2024 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/SenaveJS23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SilvaG23,
  author       = {Archibald de Ara{\'{u}}jo Silva and
                  Maria Aparecida Gouv{\^{e}}a},
  title        = {Study on the effect of sample size on type {I} error, in the first,
                  second and first-two digits excessmad tests},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {48},
  pages        = {100599},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2022.100599},
  doi          = {10.1016/J.ACCINF.2022.100599},
  timestamp    = {Wed, 12 Apr 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/SilvaG23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SlapnicarABS23,
  author       = {Sergeja Slapnicar and
                  Micheal Axelsen and
                  Ivano Bongiovanni and
                  David Stockdale},
  title        = {A pathway model to five lines of accountability in cybersecurity governance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {51},
  pages        = {100642},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100642},
  doi          = {10.1016/J.ACCINF.2023.100642},
  timestamp    = {Mon, 05 Feb 2024 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/SlapnicarABS23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SuttonAH23,
  author       = {Steve G. Sutton and
                  Vicky Arnold and
                  Matthew Holt},
  title        = {An extension of the theory of technology dominance: Capturing the
                  underlying causal complexity},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {50},
  pages        = {100626},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100626},
  doi          = {10.1016/J.ACCINF.2023.100626},
  timestamp    = {Thu, 14 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/SuttonAH23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/VosselmanL23,
  author       = {Ed Vosselman and
                  Ivo De Loo},
  title        = {Sociomateriality and the metaphysics of accounting information systems:
                  Revisiting agential realism},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {49},
  pages        = {100609},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100609},
  doi          = {10.1016/J.ACCINF.2023.100609},
  timestamp    = {Tue, 12 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/VosselmanL23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Weber23,
  author       = {Ron Weber},
  title        = {Sociomateriality, agential realism, and the metaphysics of accounting
                  information systems: {A} response to Vosselman and De Loo},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {51},
  pages        = {100639},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100639},
  doi          = {10.1016/J.ACCINF.2023.100639},
  timestamp    = {Sat, 13 Jan 2024 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Weber23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ZhangS23,
  author       = {Yimei Zhang and
                  Thomas Smith},
  title        = {The impact of customer firm data breaches on the audit fees of their
                  suppliers},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {50},
  pages        = {100628},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100628},
  doi          = {10.1016/J.ACCINF.2023.100628},
  timestamp    = {Thu, 07 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/ZhangS23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ZhangZDWC23,
  author       = {Chao Zhang and
                  Weidong Zhu and
                  Jun Dai and
                  Yong Wu and
                  Xulong Chen},
  title        = {Ethical impact of artificial intelligence in managerial accounting},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {49},
  pages        = {100619},
  year         = {2023},
  url          = {https://doi.org/10.1016/j.accinf.2023.100619},
  doi          = {10.1016/J.ACCINF.2023.100619},
  timestamp    = {Tue, 11 Jul 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/ZhangZDWC23.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AkrongSO22,
  author       = {Godwin Banafo Akrong and
                  Yunfei Shao and
                  Ebenezer Owusu},
  title        = {Development and validation of an improved DeLone-McLean {IS} success
                  model - application to the evaluation of a tax administration {ERP}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {47},
  pages        = {100579},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100579},
  doi          = {10.1016/J.ACCINF.2022.100579},
  timestamp    = {Tue, 21 Mar 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AkrongSO22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BlakelyKN22,
  author       = {Benjamin A. Blakely and
                  Jim Kurtenbach and
                  Lovila Nowak},
  title        = {Exploring the information content of cyber breach reports and the
                  relationship to internal controls},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {46},
  pages        = {100568},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100568},
  doi          = {10.1016/J.ACCINF.2022.100568},
  timestamp    = {Wed, 26 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/BlakelyKN22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BootDFGG22,
  author       = {Walter R. Boot and
                  Cheryl L. Dunn and
                  Bachman P. Fulmer and
                  Gregory J. Gerard and
                  Severin V. Grabski},
  title        = {An eye tracking experiment investigating synonymy in conceptual model
                  validation},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {47},
  pages        = {100578},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100578},
  doi          = {10.1016/J.ACCINF.2022.100578},
  timestamp    = {Mon, 26 Jun 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/BootDFGG22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/FreimanKV22,
  author       = {Jamie W. Freiman and
                  Yongbum Kim and
                  Miklos A. Vasarhelyi},
  title        = {Full population testing: Applying multidimensional audit data sampling
                  {(MADS)} to general ledger data auditing},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {46},
  pages        = {100573},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100573},
  doi          = {10.1016/J.ACCINF.2022.100573},
  timestamp    = {Thu, 29 Sep 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/FreimanKV22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GeertsO22,
  author       = {Guido L. Geerts and
                  Daniel E. O'Leary},
  title        = {V-Matrix: {A} wave theory of value creation for big data},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {47},
  pages        = {100575},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100575},
  doi          = {10.1016/J.ACCINF.2022.100575},
  timestamp    = {Mon, 05 Feb 2024 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/GeertsO22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HemlingRH22,
  author       = {Lars Hemling and
                  Jacob Christian Plesner Rossing and
                  Andreas Hoffjan},
  title        = {The use of information technology for international transfer pricing
                  in multinational enterprises},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {44},
  pages        = {100546},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2021.100546},
  doi          = {10.1016/J.ACCINF.2021.100546},
  timestamp    = {Mon, 14 Mar 2022 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HemlingRH22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HsiehB22,
  author       = {Sheng{-}Feng Hsieh and
                  Gerard Brennan},
  title        = {Issues, risks, and challenges for auditing crypto asset transactions},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {46},
  pages        = {100569},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100569},
  doi          = {10.1016/J.ACCINF.2022.100569},
  timestamp    = {Mon, 28 Aug 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/HsiehB22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HuangJL22,
  author       = {Pingping Huang and
                  Yuehua Jiao and
                  Sihai Li},
  title        = {Impact of internal control quality on the information content of social
                  responsibility reports: {A} study based on text similarity - Evidence
                  from China},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {45},
  pages        = {100558},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100558},
  doi          = {10.1016/J.ACCINF.2022.100558},
  timestamp    = {Mon, 20 Jun 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/HuangJL22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/JunKJJK22,
  author       = {So Young Jun and
                  Dong Sung Kim and
                  Suk Yoon Jung and
                  Sang Gyung Jun and
                  Jong Woo Kim},
  title        = {Stock investment strategy combining earnings power index and machine
                  learning},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {47},
  pages        = {100576},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100576},
  doi          = {10.1016/J.ACCINF.2022.100576},
  timestamp    = {Wed, 04 Jan 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/JunKJJK22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KimLY22,
  author       = {Jongkyum Kim and
                  Jee{-}Hae Lim and
                  Kyunghee Yoon},
  title        = {How do the content, format, and tone of Twitter-based corporate disclosure
                  vary depending on earnings performance?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {47},
  pages        = {100574},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100574},
  doi          = {10.1016/J.ACCINF.2022.100574},
  timestamp    = {Sun, 12 Nov 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/KimLY22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LeeZLV22,
  author       = {Hee{-}Jae Lee and
                  Lu Zhang and
                  Qi Liu and
                  Miklos A. Vasarhelyi},
  title        = {Text Visual Analysis in Auditing: Data Analytics for Journal Entries
                  Testing},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {46},
  pages        = {100571},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100571},
  doi          = {10.1016/J.ACCINF.2022.100571},
  timestamp    = {Sat, 30 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/LeeZLV22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Li22,
  author       = {Wanyun Li},
  title        = {Disclosure of internal control material weaknesses and optimism in
                  analyst earnings forecasts},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {44},
  pages        = {100545},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2021.100545},
  doi          = {10.1016/J.ACCINF.2021.100545},
  timestamp    = {Mon, 14 Mar 2022 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Li22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MonteiroVLLK22,
  author       = {Albertina Paula Monteiro and
                  Joana Vale and
                  Eduardo Leite and
                  Marcin Lis and
                  Joanna Kurowska{-}Pysz},
  title        = {The impact of information systems and non-financial information on
                  company success},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {45},
  pages        = {100557},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100557},
  doi          = {10.1016/J.ACCINF.2022.100557},
  timestamp    = {Wed, 10 Apr 2024 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/MonteiroVLLK22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PapikP22,
  author       = {M{\'{a}}rio Pap{\'{\i}}k and
                  Lenka Pap{\'{\i}}kov{\'{a}}},
  title        = {Detecting accounting fraud in companies reporting under {US} {GAAP}
                  through data mining},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {45},
  pages        = {100559},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100559},
  doi          = {10.1016/J.ACCINF.2022.100559},
  timestamp    = {Mon, 28 Aug 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/PapikP22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PerdanaLKA22,
  author       = {Arif Perdana and
                  Hwee{-}Hoon Lee and
                  SzeKee Koh and
                  Desi Arisandi},
  title        = {Data analytics in small and mid-size enterprises: Enablers and inhibitors
                  for business value and firm performance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {44},
  pages        = {100547},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2021.100547},
  doi          = {10.1016/J.ACCINF.2021.100547},
  timestamp    = {Sat, 30 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/PerdanaLKA22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PlantHA22,
  author       = {Olivia H. Plant and
                  Jos van Hillegersberg and
                  Adina Aldea},
  title        = {Rethinking {IT} governance: Designing a framework for mitigating risk
                  and fostering internal control in a DevOps environment},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {45},
  pages        = {100560},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100560},
  doi          = {10.1016/J.ACCINF.2022.100560},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/PlantHA22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SlapnicarVCD22,
  author       = {Sergeja Slapnicar and
                  Tina Vuko and
                  Marko Cular and
                  Matej Drascek},
  title        = {Effectiveness of cybersecurity audit},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {44},
  pages        = {100548},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2021.100548},
  doi          = {10.1016/J.ACCINF.2021.100548},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/SlapnicarVCD22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/StratopoulosW22,
  author       = {Theophanis C. Stratopoulos and
                  Victor Xiaoqi Wang},
  title        = {Estimating the duration of competitive advantage from emerging technology
                  adoption},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {47},
  pages        = {100577},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100577},
  doi          = {10.1016/J.ACCINF.2022.100577},
  timestamp    = {Wed, 04 Jan 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/StratopoulosW22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WangYY22,
  author       = {Tawei Wang and
                  Ju{-}Chun Yen and
                  Kyunghee Yoon},
  title        = {Responses to {SEC} comment letters on cybersecurity disclosures: An
                  exploratory study},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {46},
  pages        = {100567},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100567},
  doi          = {10.1016/J.ACCINF.2022.100567},
  timestamp    = {Sun, 12 Nov 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/WangYY22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ZhangAV22,
  author       = {Guangyue Zhang and
                  Hilal Atasoy and
                  Miklos A. Vasarhelyi},
  title        = {Continuous monitoring with machine learning and interactive data visualization:
                  An application to a healthcare payroll process},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {46},
  pages        = {100570},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100570},
  doi          = {10.1016/J.ACCINF.2022.100570},
  timestamp    = {Thu, 29 Sep 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/ZhangAV22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ZhangCV22,
  author       = {Chanyuan (Abigail) Zhang and
                  Soohyun Cho and
                  Miklos A. Vasarhelyi},
  title        = {Explainable Artificial Intelligence {(XAI)} in auditing},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {46},
  pages        = {100572},
  year         = {2022},
  url          = {https://doi.org/10.1016/j.accinf.2022.100572},
  doi          = {10.1016/J.ACCINF.2022.100572},
  timestamp    = {Thu, 29 Sep 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/ZhangCV22.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AminME21,
  author       = {Marian H. Amin and
                  Ehab K. A. Mohamed and
                  Ahmed Elragal},
  title        = {{CSR} disclosure on Twitter: Evidence from the {UK}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {40},
  pages        = {100500},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100500},
  doi          = {10.1016/J.ACCINF.2021.100500},
  timestamp    = {Thu, 29 Apr 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/AminME21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BonsonLLM21,
  author       = {Enrique Bons{\'{o}}n and
                  Domenica Lavorato and
                  Rita Lamboglia and
                  Daniela Mancini},
  title        = {Artificial intelligence activities and ethical approaches in leading
                  listed companies in the European Union},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {43},
  pages        = {100535},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100535},
  doi          = {10.1016/J.ACCINF.2021.100535},
  timestamp    = {Mon, 03 Jan 2022 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BonsonLLM21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ChoiLLP21,
  author       = {Dongjoon Choi and
                  Hansol Lee and
                  Ho{-}Young Lee and
                  Hyun{-}Young Park},
  title        = {The association between human resource investment in {IT} controls
                  over financial reporting and investment efficiency},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {43},
  pages        = {100534},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100534},
  doi          = {10.1016/J.ACCINF.2021.100534},
  timestamp    = {Sat, 30 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/ChoiLLP21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HuhLK21,
  author       = {Bong Gu Huh and
                  Sunhwa Lee and
                  Wonsin Kim},
  title        = {The impact of the input level of information system audit on the audit
                  quality: Korean evidence},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {43},
  pages        = {100533},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100533},
  doi          = {10.1016/J.ACCINF.2021.100533},
  timestamp    = {Wed, 15 Dec 2021 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HuhLK21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KoreffWS21,
  author       = {Jared Koreff and
                  Martin M. Weisner and
                  Steve G. Sutton},
  title        = {Data analytics (ab) use in healthcare fraud audits},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {42},
  pages        = {100523},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100523},
  doi          = {10.1016/J.ACCINF.2021.100523},
  timestamp    = {Thu, 16 Sep 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/KoreffWS21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KriegerDV21,
  author       = {Felix Krieger and
                  Paul Drews and
                  Patrick Velte},
  title        = {Explaining the (non-) adoption of advanced data analytics in auditing:
                  {A} process theory},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {41},
  pages        = {100511},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100511},
  doi          = {10.1016/J.ACCINF.2021.100511},
  timestamp    = {Thu, 10 Jun 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/KriegerDV21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LinH21,
  author       = {Hui Lin and
                  Yujong Hwang},
  title        = {The effects of personal information management capabilities and social-psychological
                  factors on accounting professionals' knowledge-sharing intentions:
                  Pre and post {COVID-19}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {42},
  pages        = {100522},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100522},
  doi          = {10.1016/J.ACCINF.2021.100522},
  timestamp    = {Wed, 20 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/LinH21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MaFN21,
  author       = {Darren Ma and
                  Richard Fisher and
                  Trevor Nesbit},
  title        = {Cloud-based client accounting and small and medium accounting practices:
                  Adoption and impact},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {41},
  pages        = {100513},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100513},
  doi          = {10.1016/J.ACCINF.2021.100513},
  timestamp    = {Thu, 10 Jun 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/MaFN21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SmithTV21,
  author       = {Thomas J. Smith and
                  Amanuel F. Tadesse and
                  Nishani Edirisinghe Vincent},
  title        = {The impact of {CIO} characteristics on data breaches},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {43},
  pages        = {100532},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100532},
  doi          = {10.1016/J.ACCINF.2021.100532},
  timestamp    = {Sat, 25 Dec 2021 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/SmithTV21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Sogaard21,
  author       = {Jonas Sveistrup S{\o}gaard},
  title        = {A blockchain-enabled platform for {VAT} settlement},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {40},
  pages        = {100502},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100502},
  doi          = {10.1016/J.ACCINF.2021.100502},
  timestamp    = {Wed, 14 Apr 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/Sogaard21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SuttonACL21,
  author       = {Steve G. Sutton and
                  Vicky Arnold and
                  Philip A. Collier and
                  Stewart A. Leech},
  title        = {Leveraging the synergies between design science and behavioral science
                  research methods},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {43},
  pages        = {100536},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100536},
  doi          = {10.1016/J.ACCINF.2021.100536},
  timestamp    = {Sat, 25 Dec 2021 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/SuttonACL21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Tingey-HolyoakP21,
  author       = {Joanne L. Tingey{-}Holyoak and
                  John D. Pisaniello and
                  Peter Buss and
                  Wolfgang Mayer},
  title        = {The importance of accounting-integrated information systems for realising
                  productivity and sustainability in the agricultural sector},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {41},
  pages        = {100512},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100512},
  doi          = {10.1016/J.ACCINF.2021.100512},
  timestamp    = {Tue, 15 Jun 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/Tingey-HolyoakP21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WernerWM21,
  author       = {Michael Werner and
                  Michael Wiese and
                  Annalouise Maas},
  title        = {Embedding process mining into financial statement audits},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {41},
  pages        = {100514},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100514},
  doi          = {10.1016/J.ACCINF.2021.100514},
  timestamp    = {Tue, 15 Jun 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/WernerWM21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/YangLSZ21,
  author       = {Yin Yang and
                  Qin Liu and
                  Jin Song and
                  Ming Zhou},
  title        = {The influence mechanism of financial shared service mode on the competitive
                  advantage of enterprises from the perspective of organizational complexity:
                  {A} force field analysis},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {42},
  pages        = {100525},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100525},
  doi          = {10.1016/J.ACCINF.2021.100525},
  timestamp    = {Thu, 09 Sep 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/YangLSZ21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/YenW21,
  author       = {Ju{-}Chun Yen and
                  Tawei Wang},
  title        = {Stock price relevance of voluntary disclosures about blockchain technology
                  and cryptocurrencies},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {40},
  pages        = {100499},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100499},
  doi          = {10.1016/J.ACCINF.2021.100499},
  timestamp    = {Wed, 14 Apr 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/YenW21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/YoonLCV21,
  author       = {Kyunghee Yoon and
                  Yue Liu and
                  Tiffany Chiu and
                  Miklos A. Vasarhelyi},
  title        = {Design and evaluation of an advanced continuous data level auditing
                  system: {A} three-layer structure},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {42},
  pages        = {100524},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100524},
  doi          = {10.1016/J.ACCINF.2021.100524},
  timestamp    = {Sun, 12 Nov 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/YoonLCV21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ZhenXD21,
  author       = {Jie Zhen and
                  Zongxiao Xie and
                  Kunxiang Dong},
  title        = {Impact of {IT} governance mechanisms on organizational agility and
                  the role of top management support and {IT} ambidexterity},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {40},
  pages        = {100501},
  year         = {2021},
  url          = {https://doi.org/10.1016/j.accinf.2021.100501},
  doi          = {10.1016/J.ACCINF.2021.100501},
  timestamp    = {Wed, 14 Apr 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/ZhenXD21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Alles20,
  author       = {Michael G. Alles},
  title        = {Using the 2019 {JBE} conference and 2017 {JIS} themed issue as natural
                  experiments to examine the role of editors as gatekeepers of the research
                  literature in {AIS} and ethics},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {39},
  pages        = {100489},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100489},
  doi          = {10.1016/J.ACCINF.2020.100489},
  timestamp    = {Fri, 08 Jan 2021 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Alles20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AllesG20,
  author       = {Michael G. Alles and
                  Glen L. Gray},
  title        = {"The first mile problem": Deriving an endogenous demand for auditing
                  in blockchain-based business processes},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {38},
  pages        = {100465},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100465},
  doi          = {10.1016/J.ACCINF.2020.100465},
  timestamp    = {Fri, 02 Oct 2020 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/AllesG20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AlzamilAN20,
  author       = {Zamil S. Alzamil and
                  Deniz Appelbaum and
                  Robert A. Nehmer},
  title        = {An ontological artifact for classifying social media: Text mining
                  analysis for financial data},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {38},
  pages        = {100469},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100469},
  doi          = {10.1016/J.ACCINF.2020.100469},
  timestamp    = {Tue, 22 Aug 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/AlzamilAN20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BoritzHT20,
  author       = {J. Efrim Boritz and
                  Louise Hayes and
                  Lev M. Timoshenko},
  title        = {How understandable are {SOX} 404 auditors reports?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {39},
  pages        = {100486},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100486},
  doi          = {10.1016/J.ACCINF.2020.100486},
  timestamp    = {Tue, 21 Mar 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BoritzHT20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ChandraS20,
  author       = {Akhilesh Chandra and
                  Melissa J. Snowe},
  title        = {A taxonomy of cybercrime: Theory and design},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {38},
  pages        = {100467},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100467},
  doi          = {10.1016/J.ACCINF.2020.100467},
  timestamp    = {Fri, 02 Oct 2020 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/ChandraS20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DillerAS20,
  author       = {Markus Diller and
                  Martin Asen and
                  Thomas Sp{\"{a}}th},
  title        = {The effects of personality traits on digital transformation: Evidence
                  from German tax consulting},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {37},
  pages        = {100455},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100455},
  doi          = {10.1016/J.ACCINF.2020.100455},
  timestamp    = {Wed, 01 Jul 2020 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/DillerAS20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GaoCT20,
  author       = {Lei Gao and
                  Thomas G. Calderon and
                  Fengchun Tang},
  title        = {Public companies' cybersecurity risk disclosures},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {38},
  pages        = {100468},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100468},
  doi          = {10.1016/J.ACCINF.2020.100468},
  timestamp    = {Fri, 02 Oct 2020 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/GaoCT20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GrabskiL20,
  author       = {Severin V. Grabski and
                  Stewart A. Leech},
  title        = {Celebrating Twenty Years of the International Journal of Accounting
                  Information Systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {39},
  pages        = {100484},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100484},
  doi          = {10.1016/J.ACCINF.2020.100484},
  timestamp    = {Fri, 08 Jan 2021 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/GrabskiL20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Knudsen20,
  author       = {Dan{-}Richard Knudsen},
  title        = {Elusive boundaries, power relations, and knowledge production: {A}
                  systematic review of the literature on digitalization in accounting},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {36},
  pages        = {100441},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2019.100441},
  doi          = {10.1016/J.ACCINF.2019.100441},
  timestamp    = {Fri, 14 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/Knudsen20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KumarMLP20,
  author       = {Satish Kumar and
                  Mauricio Marrone and
                  Qi Liu and
                  Nitesh Pandey},
  title        = {Twenty years of the \emph{International Journal of Accounting Information
                  Systems}: {A} bibliometric analysis},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {39},
  pages        = {100488},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100488},
  doi          = {10.1016/J.ACCINF.2020.100488},
  timestamp    = {Thu, 16 Sep 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/KumarMLP20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/NavarroRSW20,
  author       = {Patricia Navarro and
                  Sean W. G. Robb and
                  Steve G. Sutton and
                  Martin M. Weisner},
  title        = {The cost stickiness of information technology material weaknesses:
                  An intertemporal comparison between it-related and other material
                  weaknesses},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {37},
  pages        = {100454},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100454},
  doi          = {10.1016/J.ACCINF.2020.100454},
  timestamp    = {Thu, 14 Oct 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/NavarroRSW20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PeiV20,
  author       = {Duo Pei and
                  Miklos A. Vasarhelyi},
  title        = {Big data and algorithmic trading against periodic and tangible asset
                  reporting: The need for {U-XBRL}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {37},
  pages        = {100453},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100453},
  doi          = {10.1016/J.ACCINF.2020.100453},
  timestamp    = {Sat, 30 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/PeiV20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ReinkingAS20,
  author       = {Jeff Reinking and
                  Vicky Arnold and
                  Steve G. Sutton},
  title        = {Synthesizing enterprise data to strategically align performance: The
                  intentionality of strategy surrogation},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {36},
  pages        = {100444},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2019.100444},
  doi          = {10.1016/J.ACCINF.2019.100444},
  timestamp    = {Thu, 26 Mar 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ReinkingAS20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ReinkingAS20a,
  author       = {Jeff Reinking and
                  Vicky Arnold and
                  Steve G. Sutton},
  title        = {Synthesizing enterprise data through digital dashboards to strategically
                  align performance: Why do operational managers use dashboards?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {37},
  pages        = {100452},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100452},
  doi          = {10.1016/J.ACCINF.2020.100452},
  timestamp    = {Wed, 01 Jul 2020 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/ReinkingAS20a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RobaloM20,
  author       = {Rui C. Robalo and
                  Jos{\'{e}} Ant{\'{o}}nio Moreira},
  title        = {The influence of power strategies in {AIS} implementation processes},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {39},
  pages        = {100487},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100487},
  doi          = {10.1016/J.ACCINF.2020.100487},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/RobaloM20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SaxtonG20,
  author       = {Gregory D. Saxton and
                  Chao Guo},
  title        = {Social media capital: Conceptualizing the nature, acquisition, and
                  expenditure of social media-based organizational resources},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {36},
  pages        = {100443},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2019.100443},
  doi          = {10.1016/J.ACCINF.2019.100443},
  timestamp    = {Tue, 07 May 2024 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/SaxtonG20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SiewRY20,
  author       = {Eu{-}Gene Siew and
                  Khairina Rosli and
                  Paul H. P. Yeow},
  title        = {Organizational and environmental influences in the adoption of computer-assisted
                  audit tools and techniques (CAATTs) by audit firms in Malaysia},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {36},
  pages        = {100445},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2019.100445},
  doi          = {10.1016/J.ACCINF.2019.100445},
  timestamp    = {Tue, 07 May 2024 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/SiewRY20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/TohonenKMI20,
  author       = {Harri T{\"{o}}h{\"{o}}nen and
                  Marjo Kauppinen and
                  Tomi M{\"{a}}nnist{\"{o}} and
                  Timo It{\"{a}}l{\"{a}}},
  title        = {A conceptual framework for valuing {IT} within a business system},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {36},
  pages        = {100442},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2019.100442},
  doi          = {10.1016/J.ACCINF.2019.100442},
  timestamp    = {Thu, 14 Oct 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/TohonenKMI20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/VincentSM20,
  author       = {Nishani Edirisinghe Vincent and
                  Anthony Skjellum and
                  Sai Medury},
  title        = {Blockchain architecture: {A} design that helps {CPA} firms leverage
                  the technology},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {38},
  pages        = {100466},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100466},
  doi          = {10.1016/J.ACCINF.2020.100466},
  timestamp    = {Fri, 02 Oct 2020 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/VincentSM20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Weber20,
  author       = {Ron Weber},
  title        = {Taking the ontological and materialist turns: Agential realism, representation
                  theory, and accounting information systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {39},
  pages        = {100485},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100485},
  doi          = {10.1016/J.ACCINF.2020.100485},
  timestamp    = {Fri, 08 Jan 2021 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Weber20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WilkinFRG20,
  author       = {Carla Wilkin and
                  Ald{\'{o}}nio Ferreira and
                  Kristian Rotaru and
                  Luigi Red Gaerlan},
  title        = {Big data prioritization in {SCM} decision-making: Its role and performance
                  implications},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {38},
  pages        = {100470},
  year         = {2020},
  url          = {https://doi.org/10.1016/j.accinf.2020.100470},
  doi          = {10.1016/J.ACCINF.2020.100470},
  timestamp    = {Fri, 02 Oct 2020 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/WilkinFRG20.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AlkhatibOC19,
  author       = {Esra'a Alkhatib and
                  Hannu Ojala and
                  Jill Collis},
  title        = {Determinants of the voluntary adoption of digital reporting by small
                  private companies to Companies House: Evidence from the {UK}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {34},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2019.06.004},
  doi          = {10.1016/J.ACCINF.2019.06.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AlkhatibOC19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AsatianiAPRS19,
  author       = {Aleksandre Asatiani and
                  Uday Apte and
                  Esko Penttinen and
                  Mikko R{\"{o}}nkk{\"{o}} and
                  Timo Saarinen},
  title        = {Impact of accounting process characteristics on accounting outsourcing
                  - Comparison of users and non-users of cloud-based accounting information
                  systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {34},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2019.06.002},
  doi          = {10.1016/J.ACCINF.2019.06.002},
  timestamp    = {Mon, 03 Jan 2022 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AsatianiAPRS19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ChenLCW19,
  author       = {Yuh{-}Jen Chen and
                  Wan{-}Ching Liou and
                  Yuh{-}Min Chen and
                  Jyun{-}Han Wu},
  title        = {Fraud detection for financial statements of business groups},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {32},
  pages        = {1--23},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2018.11.004},
  doi          = {10.1016/J.ACCINF.2018.11.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ChenLCW19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ChiuLMB19,
  author       = {Victoria Chiu and
                  Qi Liu and
                  Brigitte Muehlmann and
                  Amelia A. Baldwin},
  title        = {A bibliometric analysis of accounting information systems journals
                  and their emerging technologies contributions},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {32},
  pages        = {24--43},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2018.11.003},
  doi          = {10.1016/J.ACCINF.2018.11.003},
  timestamp    = {Tue, 07 May 2024 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/ChiuLMB19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/FengW19,
  author       = {Cecilia (Qian) Feng and
                  Tawei Wang},
  title        = {Does {CIO} risk appetite matter? Evidence from information security
                  breach incidents},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {32},
  pages        = {59--75},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2018.11.001},
  doi          = {10.1016/J.ACCINF.2018.11.001},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/FengW19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HuangV19,
  author       = {Feiqi Huang and
                  Miklos A. Vasarhelyi},
  title        = {Applying robotic process automation {(RPA)} in auditing: {A} framework},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {35},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2019.100433},
  doi          = {10.1016/J.ACCINF.2019.100433},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HuangV19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/JansH19,
  author       = {Mieke Jans and
                  Marzie Hosseinpour},
  title        = {How active learning and process mining can act as Continuous Auditing
                  catalyst},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {32},
  pages        = {44--58},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2018.11.002},
  doi          = {10.1016/J.ACCINF.2018.11.002},
  timestamp    = {Mon, 15 Jun 2020 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/JansH19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Kocsis19,
  author       = {David Kocsis},
  title        = {A conceptual foundation of design and implementation research in accounting
                  information systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {34},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2019.06.003},
  doi          = {10.1016/J.ACCINF.2019.06.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Kocsis19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KokinaB19,
  author       = {Julia Kokina and
                  Shay Blanchette},
  title        = {Early evidence of digital labor in accounting: Innovation with Robotic
                  Process Automation},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {35},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2019.100431},
  doi          = {10.1016/J.ACCINF.2019.100431},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/KokinaB19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Liew19,
  author       = {Angela Liew},
  title        = {Enhancing and enabling management control systems through information
                  technology: The essential roles of internal transparency and global
                  transparency},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {33},
  pages        = {16--31},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2019.03.001},
  doi          = {10.1016/J.ACCINF.2019.03.001},
  timestamp    = {Sat, 09 Apr 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/Liew19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/McCalligRR19,
  author       = {John McCallig and
                  D. Alastair Robb and
                  Fiona H. Rohde},
  title        = {Establishing the representational faithfulness of financial accounting
                  information using multiparty security, network analysis and a blockchain},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {33},
  pages        = {47--58},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2019.03.004},
  doi          = {10.1016/J.ACCINF.2019.03.004},
  timestamp    = {Tue, 16 Aug 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/McCalligRR19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/OesterreichTBB19,
  author       = {Thuy Duong Oesterreich and
                  Frank Teuteberg and
                  Frank Bensberg and
                  Gandalf Buscher},
  title        = {The controlling profession in the digital age: Understanding the impact
                  of digitisation on the controller's job roles, skills and competences},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {35},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2019.100432},
  doi          = {10.1016/J.ACCINF.2019.100432},
  timestamp    = {Tue, 21 Mar 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/OesterreichTBB19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RaymondBCU19,
  author       = {Louis Raymond and
                  Fran{\c{c}}ois Bergeron and
                  Anne{-}Marie Croteau and
                  Sylvestre Uwizeyemungu},
  title        = {Determinants and outcomes of {IT} governance in manufacturing SMEs:
                  {A} strategic {IT} management perspective},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {35},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2019.07.001},
  doi          = {10.1016/J.ACCINF.2019.07.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/RaymondBCU19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SinghB19,
  author       = {Kishore Singh and
                  Peter J. Best},
  title        = {Anti-Money Laundering: Using data visualization to identify suspicious
                  activity},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {34},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2019.06.001},
  doi          = {10.1016/J.ACCINF.2019.06.001},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/SinghB19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Triki19,
  author       = {Anis Triki},
  title        = {Examining the effect of deception detection decision aids on investors'
                  perceptions of disclosure credibility and willingness to invest},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {33},
  pages        = {1--15},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2019.03.003},
  doi          = {10.1016/J.ACCINF.2019.03.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Triki19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/TurelLB19,
  author       = {Ofir Turel and
                  Peng Liu and
                  Chris K. Bart},
  title        = {Is board {IT} governance a silver bullet? {A} capability complementarity
                  and shaping view},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {33},
  pages        = {32--46},
  year         = {2019},
  url          = {https://doi.org/10.1016/j.accinf.2019.03.002},
  doi          = {10.1016/J.ACCINF.2019.03.002},
  timestamp    = {Fri, 09 Apr 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/TurelLB19.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Alles18,
  author       = {Michael G. Alles},
  title        = {Examining the role of the {AIS} research literature using the natural
                  experiment of the 2018 {JIS} conference on cloud computing},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {31},
  pages        = {58--74},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2018.09.001},
  doi          = {10.1016/J.ACCINF.2018.09.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Alles18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BaaderK18,
  author       = {Galina Baader and
                  Helmut Krcmar},
  title        = {Reducing false positives in fraud detection: Combining the red flag
                  approach with process mining},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {31},
  pages        = {1--16},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2018.03.004},
  doi          = {10.1016/J.ACCINF.2018.03.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BaaderK18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ChouHWD18,
  author       = {Chi{-}Chun Chou and
                  Nen{-}Chen Richard Hwang and
                  Tawei Wang and
                  Roger Debreceny},
  title        = {The topical link model-integrating topic-centric information in XBRL-formatted
                  reports},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {29},
  pages        = {16--36},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2018.03.003},
  doi          = {10.1016/J.ACCINF.2018.03.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ChouHWD18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DemekRJD18,
  author       = {Kristina C. Demek and
                  Robyn L. Raschke and
                  Diane J. Janvrin and
                  William N. Dilla},
  title        = {Do organizations use a formalized risk management process to address
                  social media risk?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {28},
  pages        = {31--44},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2017.12.004},
  doi          = {10.1016/J.ACCINF.2017.12.004},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DemekRJD18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DruicaOV18,
  author       = {Elena Druica and
                  Bogdan Oancea and
                  Calin V{\^{a}}lsan},
  title        = {Benford's law and the limits of digit analysis},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {31},
  pages        = {75--82},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2018.09.004},
  doi          = {10.1016/J.ACCINF.2018.09.004},
  timestamp    = {Tue, 21 Mar 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DruicaOV18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/FeloKL18,
  author       = {Andrew J. Felo and
                  Joung W. Kim and
                  Jee{-}Hae Lim},
  title        = {Can {XBRL} detailed tagging of footnotes improve financial analysts'
                  information environment?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {28},
  pages        = {45--58},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2017.12.003},
  doi          = {10.1016/J.ACCINF.2017.12.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/FeloKL18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HoffmanSS18,
  author       = {Benjamin W. Hoffman and
                  R. Drew Sellers and
                  Justyna Skomra},
  title        = {The impact of client information technology capability on audit pricing},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {29},
  pages        = {59--75},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2018.03.002},
  doi          = {10.1016/J.ACCINF.2018.03.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HoffmanSS18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HutchisonDG18,
  author       = {Paul D. Hutchison and
                  Ronald J. Daigle and
                  Benjamin T. George},
  title        = {Application of latent semantic analysis in {AIS} academic research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {31},
  pages        = {83--96},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2018.09.003},
  doi          = {10.1016/J.ACCINF.2018.09.003},
  timestamp    = {Sun, 25 Jul 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/HutchisonDG18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LiDGV18,
  author       = {He Li and
                  Jun Dai and
                  Tatiana Gershberg and
                  Miklos A. Vasarhelyi},
  title        = {Understanding usage and value of audit analytics for internal auditors:
                  An organizational approach},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {28},
  pages        = {59--76},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2017.12.005},
  doi          = {10.1016/J.ACCINF.2017.12.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/LiDGV18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LiNW18,
  author       = {He Li and
                  Won Gyun No and
                  Tawei Wang},
  title        = {SEC's cybersecurity disclosure guidance and disclosed cybersecurity
                  risk factors},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {30},
  pages        = {40--55},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2018.06.003},
  doi          = {10.1016/J.ACCINF.2018.06.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/LiNW18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MaschaLJ18,
  author       = {Maureen Francis Mascha and
                  Melvin A. Lamboy{-}Ruiz and
                  Diane J. Janvrin},
  title        = {{PCAOB} inspections: An analysis of entity-level and application-level
                  control audit deficiencies},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {30},
  pages        = {19--39},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2018.06.002},
  doi          = {10.1016/J.ACCINF.2018.06.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MaschaLJ18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PetersWS18,
  author       = {Matt D. Peters and
                  Bernhard Wieder and
                  Steve G. Sutton},
  title        = {Organizational improvisation and the reduced usefulness of performance
                  measurement {BI} functionalities},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {29},
  pages        = {1--15},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2018.03.005},
  doi          = {10.1016/J.ACCINF.2018.03.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/PetersWS18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RichardsonSSS18,
  author       = {Vernon J. Richardson and
                  Juan Manuel S{\'{a}}nchez and
                  Pankaj Setia and
                  Rodney E. Smith},
  title        = {Determinants and consequences of chief information officer equity
                  incentives},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {31},
  pages        = {37--57},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2018.09.005},
  doi          = {10.1016/J.ACCINF.2018.09.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/RichardsonSSS18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RikhardssonY18,
  author       = {Pall Rikhardsson and
                  Ogan Yigitbasioglu},
  title        = {Business intelligence {\&} analytics in management accounting
                  research: Status and future focus},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {29},
  pages        = {37--58},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2018.03.001},
  doi          = {10.1016/J.ACCINF.2018.03.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/RikhardssonY18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/TadesseM18,
  author       = {Amanuel F. Tadesse and
                  Uday S. Murthy},
  title        = {Nonprofessional investor perceptions of the partial remediation of
                  {IT} and non-IT control weaknesses: An experimental investigation},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {28},
  pages        = {14--30},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2017.12.001},
  doi          = {10.1016/J.ACCINF.2017.12.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/TadesseM18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/TroshaniJLP18,
  author       = {Indrit Troshani and
                  Marijn Janssen and
                  Andy Lymer and
                  Lee D. Parker},
  title        = {Digital transformation of business-to-government reporting: An institutional
                  work perspective},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {31},
  pages        = {17--36},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2018.09.002},
  doi          = {10.1016/J.ACCINF.2018.09.002},
  timestamp    = {Fri, 08 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/TroshaniJLP18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WangK18,
  author       = {YunSen Wang and
                  Alexander Kogan},
  title        = {Designing confidentiality-preserving Blockchain-based transaction
                  processing systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {30},
  pages        = {1--18},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2018.06.001},
  doi          = {10.1016/J.ACCINF.2018.06.001},
  timestamp    = {Tue, 16 Aug 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/WangK18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WangWM18,
  author       = {Tiankai Wang and
                  Yangmei Wang and
                  Alexander J. McLeod Jr.},
  title        = {Do health information technology investments impact hospital financial
                  performance and productivity?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {28},
  pages        = {1--13},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2017.12.002},
  doi          = {10.1016/J.ACCINF.2017.12.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/WangWM18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WilkinCMS18,
  author       = {Carla L. Wilkin and
                  John Campbell and
                  Stephen Moore and
                  Jason R. Simpson},
  title        = {Creating value in online communities through governance and stakeholder
                  engagement},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {30},
  pages        = {56--68},
  year         = {2018},
  url          = {https://doi.org/10.1016/j.accinf.2018.06.004},
  doi          = {10.1016/J.ACCINF.2018.06.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/WilkinCMS18.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AbdolmohammadiD17,
  author       = {Mohammad Abdolmohammadi and
                  Steven M. DeSimone and
                  Tien{-}Shih Hsieh and
                  Zhihong Wang},
  title        = {Factors associated with internal audit function involvement with {XBRL}
                  implementation in public companies: An international study},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {25},
  pages        = {45--56},
  year         = {2017},
  url          = {https://doi.org/10.1016/j.accinf.2017.03.002},
  doi          = {10.1016/J.ACCINF.2017.03.002},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AbdolmohammadiD17.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AmaniF17,
  author       = {Farzaneh Amani and
                  Adam Fadlalla},
  title        = {Data mining applications in accounting: {A} review of the literature
                  and organizing framework},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {24},
  pages        = {32--58},
  year         = {2017},
  url          = {https://doi.org/10.1016/j.accinf.2016.12.004},
  doi          = {10.1016/J.ACCINF.2016.12.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AmaniF17.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AppelbaumKVY17,
  author       = {Deniz Appelbaum and
                  Alexander Kogan and
                  Miklos A. Vasarhelyi and
                  Zhaokai Yan},
  title        = {Impact of business analytics and enterprise systems on managerial
                  accounting},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {25},
  pages        = {29--44},
  year         = {2017},
  url          = {https://doi.org/10.1016/j.accinf.2017.03.003},
  doi          = {10.1016/J.ACCINF.2017.03.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AppelbaumKVY17.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AsiaeiJ17,
  author       = {Kaveh Asiaei and
                  Ruzita Jusoh},
  title        = {Using a robust performance measurement system to illuminate intellectual
                  capital},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {26},
  pages        = {1--19},
  year         = {2017},
  url          = {https://doi.org/10.1016/j.accinf.2017.06.003},
  doi          = {10.1016/J.ACCINF.2017.06.003},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AsiaeiJ17.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AxelsenGR17,
  author       = {Micheal Axelsen and
                  Peter Green and
                  Gail Ridley},
  title        = {Explaining the information systems auditor role in the public sector
                  financial audit},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {24},
  pages        = {15--31},
  year         = {2017},
  url          = {https://doi.org/10.1016/j.accinf.2016.12.003},
  doi          = {10.1016/J.ACCINF.2016.12.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AxelsenGR17.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BakerCL17,
  author       = {C. Richard Baker and
                  Bruno Cohanier and
                  Nancy J. Leo},
  title        = {Breakdowns in internal controls in bank trading information systems:
                  The case of the fraud at Soci{\'{e}}t{\'{e}} G{\'{e}}n{\'{e}}rale},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {26},
  pages        = {20--31},
  year         = {2017},
  url          = {https://doi.org/10.1016/j.accinf.2017.06.002},
  doi          = {10.1016/J.ACCINF.2017.06.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BakerCL17.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ChenWCLC17,
  author       = {Yuh{-}Jen Chen and
                  Chun{-}Han Wu and
                  Yuh{-}Min Chen and
                  Hsin{-}Ying Li and
                  Huei{-}Kuen Chen},
  title        = {Enhancement of fraud detection for narratives in annual reports},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {26},
  pages        = {32--45},
  year         = {2017},
  url          = {https://doi.org/10.1016/j.accinf.2017.06.004},
  doi          = {10.1016/J.ACCINF.2017.06.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ChenWCLC17.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DesaiDLS17,
  author       = {Renu Desai and
                  Vikram Desai and
                  Theresa Libby and
                  Rajendra P. Srivastava},
  title        = {External auditors' evaluation of the internal audit function: An empirical
                  investigation},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {24},
  pages        = {1--14},
  year         = {2017},
  url          = {https://doi.org/10.1016/j.accinf.2016.12.001},
  doi          = {10.1016/J.ACCINF.2016.12.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DesaiDLS17.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DowWS17,
  author       = {Kevin E. Dow and
                  Marcia Weidenmier Watson and
                  Vincent J. Shea II},
  title        = {Riding the waves of technology through the decades: The relation between
                  industry-level information technology intensity and the cost of equity
                  capital},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {25},
  pages        = {18--28},
  year         = {2017},
  url          = {https://doi.org/10.1016/j.accinf.2017.03.001},
  doi          = {10.1016/J.ACCINF.2017.03.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DowWS17.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DunnGG17,
  author       = {Cheryl L. Dunn and
                  Gregory J. Gerard and
                  Severin V. Grabski},
  title        = {The combined effects of user schemas and degree of cognitive fit on
                  data retrieval performance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {26},
  pages        = {46--67},
  year         = {2017},
  url          = {https://doi.org/10.1016/j.accinf.2017.06.001},
  doi          = {10.1016/J.ACCINF.2017.06.001},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/DunnGG17.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HaislipR17,
  author       = {Jacob Z. Haislip and
                  Vernon J. Richardson},
  title        = {The effect of Customer Relationship Management systems on firm performance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {27},
  pages        = {16--29},
  year         = {2017},
  url          = {https://doi.org/10.1016/j.accinf.2017.09.003},
  doi          = {10.1016/J.ACCINF.2017.09.003},
  timestamp    = {Tue, 21 Mar 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HaislipR17.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KimGE17,
  author       = {Rosemary Kim and
                  Jagdish Gangolly and
                  Philip I. Elsas},
  title        = {A framework for analytics and simulation of accounting information
                  systems: {A} Petri net modeling primer},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {27},
  pages        = {30--54},
  year         = {2017},
  url          = {https://doi.org/10.1016/j.accinf.2017.09.002},
  doi          = {10.1016/J.ACCINF.2017.09.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/KimGE17.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MohamadZAK17,
  author       = {Amri Mohamad and
                  Yuserrie Zainuddin and
                  Nafis Alam and
                  Graham Kendall},
  title        = {Does decentralized decision making increase company performance through
                  its Information Technology infrastructure investment?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {27},
  pages        = {1--15},
  year         = {2017},
  url          = {https://doi.org/10.1016/j.accinf.2017.09.001},
  doi          = {10.1016/J.ACCINF.2017.09.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MohamadZAK17.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RahimikiaMRG17,
  author       = {Eghbal Rahimikia and
                  Shapour Mohammadi and
                  Teymur Rahmani and
                  Mehdi Ghazanfari},
  title        = {Detecting corporate tax evasion using a hybrid intelligent system:
                  {A} case study of Iran},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {25},
  pages        = {1--17},
  year         = {2017},
  url          = {https://doi.org/10.1016/j.accinf.2016.12.002},
  doi          = {10.1016/J.ACCINF.2016.12.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/RahimikiaMRG17.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Werner17,
  author       = {Michael Werner},
  title        = {Financial process mining - Accounting data structure dependent control
                  flow inference},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {25},
  pages        = {57--80},
  year         = {2017},
  url          = {https://doi.org/10.1016/j.accinf.2017.03.004},
  doi          = {10.1016/J.ACCINF.2017.03.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Werner17.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AlewineAS16,
  author       = {Hank C. Alewine and
                  Christopher D. Allport and
                  Wei{-}Cheng Milton Shen},
  title        = {How measurement framing and accounting information system evaluation
                  mode influence environmental performance judgments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {23},
  pages        = {28--44},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.10.002},
  doi          = {10.1016/J.ACCINF.2016.10.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AlewineAS16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AllesG16,
  author       = {Michael G. Alles and
                  Glen L. Gray},
  title        = {Incorporating big data in audits: Identifying inhibitors and a research
                  agenda to address those inhibitors},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {22},
  pages        = {44--59},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.07.004},
  doi          = {10.1016/J.ACCINF.2016.07.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AllesG16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AzmiSMA16,
  author       = {Anna Che Azmi and
                  Noor Sharoja Sapiei and
                  Mohd Zulkhairi Mustapha and
                  Mazni Abdullah},
  title        = {SMEs' tax compliance costs and {IT} adoption: the case of a value-added
                  tax},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {23},
  pages        = {1--13},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.06.001},
  doi          = {10.1016/J.ACCINF.2016.06.001},
  timestamp    = {Fri, 07 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/AzmiSMA16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Boritz16,
  author       = {J. Efrim Boritz},
  title        = {Foreword},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {22},
  pages        = {1},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.07.001},
  doi          = {10.1016/J.ACCINF.2016.07.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Boritz16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Boritz16a,
  author       = {J. Efrim Boritz},
  title        = {Procedures for requesting and evaluating papers for the 2015 Research
                  Symposium on Information Integrity {\&} Information Systems Assurance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {22},
  pages        = {2--3},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.07.006},
  doi          = {10.1016/J.ACCINF.2016.07.006},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Boritz16a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Boritz16b,
  author       = {J. Efrim Boritz},
  title        = {Ad hoc reviewers},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {22},
  pages        = {4--5},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.07.007},
  doi          = {10.1016/J.ACCINF.2016.07.007},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Boritz16b.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/CapelleveenPMTH16,
  author       = {Guido van Capelleveen and
                  Mannes Poel and
                  Roland M. M{\"{u}}ller and
                  Dallas Thornton and
                  Jos van Hillegersberg},
  title        = {Outlier detection in healthcare fraud: {A} case study in the Medicaid
                  dental domain},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {21},
  pages        = {18--31},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.04.001},
  doi          = {10.1016/J.ACCINF.2016.04.001},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/CapelleveenPMTH16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ChouCP16,
  author       = {Chi{-}Chun Chou and
                  C. Janie Chang and
                  Jacob Peng},
  title        = {Integrating {XBRL} data with textual information in Chinese: {A} semantic
                  web approach},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {21},
  pages        = {32--46},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.04.002},
  doi          = {10.1016/J.ACCINF.2016.04.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ChouCP16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DillardYB16,
  author       = {Jesse F. Dillard and
                  Kristi Yuthas and
                  Lisa Baudot},
  title        = {Dialogic framing of accounting information systems in social and environmental
                  accounting domains: Lessons from, and for, microfinance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {23},
  pages        = {14--27},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.10.001},
  doi          = {10.1016/J.ACCINF.2016.10.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DillardYB16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GantmanF16,
  author       = {Sonia Gantman and
                  Jane Fedorowicz},
  title        = {Communication and control in outsourced {IS} development projects:
                  Mapping to {COBIT} domains},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {21},
  pages        = {63--83},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.05.001},
  doi          = {10.1016/J.ACCINF.2016.05.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/GantmanF16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HaislipPR16,
  author       = {Jacob Z. Haislip and
                  Gary F. Peters and
                  Vernon J. Richardson},
  title        = {The effect of auditor {IT} expertise on internal controls},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {20},
  pages        = {1--15},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.01.001},
  doi          = {10.1016/J.ACCINF.2016.01.001},
  timestamp    = {Tue, 21 Mar 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HaislipPR16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HolderKLP16,
  author       = {Anthony Holder and
                  Khondkar E. Karim and
                  Karen Jingrong Lin and
                  Robert E. Pinsker},
  title        = {Do material weaknesses in information technology-related internal
                  controls affect firms' 8-K filing timeliness and compliance?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {22},
  pages        = {26--43},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.07.003},
  doi          = {10.1016/J.ACCINF.2016.07.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HolderKLP16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MahamaESA16,
  author       = {Habib Mahama and
                  Mohamed Z. Elbashir and
                  Steve G. Sutton and
                  Vicky Arnold},
  title        = {A further interpretation of the relational agency of information systems:
                  {A} research note},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {20},
  pages        = {16--25},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.01.002},
  doi          = {10.1016/J.ACCINF.2016.01.002},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MahamaESA16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PenningtonK16,
  author       = {Robin R. Pennington and
                  Andrea Seaton Kelton},
  title        = {How much is enough? An investigation of nonprofessional investors
                  information search and stopping rule use},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {21},
  pages        = {47--62},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.04.003},
  doi          = {10.1016/J.ACCINF.2016.04.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/PenningtonK16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PetersWSW16,
  author       = {Matt D. Peters and
                  Bernhard Wieder and
                  Steve G. Sutton and
                  James Wakefield},
  title        = {Business intelligence systems use in performance measurement capabilities:
                  Implications for enhanced competitive advantage},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {21},
  pages        = {1--17},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.03.001},
  doi          = {10.1016/J.ACCINF.2016.03.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/PetersWSW16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RahimianBB16,
  author       = {Firoozeh Rahimian and
                  Akhilesh Bajaj and
                  Wray Bradley},
  title        = {Estimation of deficiency risk and prioritization of information security
                  controls: {A} data-centric approach},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {20},
  pages        = {38--64},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.01.004},
  doi          = {10.1016/J.ACCINF.2016.01.004},
  timestamp    = {Mon, 28 Aug 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/RahimianBB16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RikhardssonD16,
  author       = {Pall Rikhardsson and
                  Richard Dull},
  title        = {An exploratory study of the adoption, application and impacts of continuous
                  auditing technologies in small businesses},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {20},
  pages        = {26--37},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.01.003},
  doi          = {10.1016/J.ACCINF.2016.01.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/RikhardssonD16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SuttonHA16,
  author       = {Steve G. Sutton and
                  Matthew Holt and
                  Vicky Arnold},
  title        = {\emph{"The reports of my death are greatly exaggerated" - }Artificial
                  intelligence research in accounting},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {22},
  pages        = {60--73},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.07.005},
  doi          = {10.1016/J.ACCINF.2016.07.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/SuttonHA16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WilkinCSZ16,
  author       = {Carla L. Wilkin and
                  Paul Couchman and
                  Amrik S. Sohal and
                  Ambika Zutshi},
  title        = {Exploring differences between smaller and large organizations' corporate
                  governance of information technology},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {22},
  pages        = {6--25},
  year         = {2016},
  url          = {https://doi.org/10.1016/j.accinf.2016.07.002},
  doi          = {10.1016/J.ACCINF.2016.07.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/WilkinCSZ16.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AliGR15,
  author       = {Syaiful Ali and
                  Peter F. Green and
                  D. Alastair Robb},
  title        = {Information technology investment governance: What is it and does
                  it matter?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {18},
  pages        = {1--25},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2015.04.002},
  doi          = {10.1016/J.ACCINF.2015.04.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AliGR15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ArnoldBCS15,
  author       = {Vicky Arnold and
                  Tanya S. Benford and
                  Joseph Canada and
                  Steve G. Sutton},
  title        = {Leveraging integrated information systems to enhance strategic flexibility
                  and performance: The enabling role of enterprise risk management},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {19},
  pages        = {1--16},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2015.10.001},
  doi          = {10.1016/J.ACCINF.2015.10.001},
  timestamp    = {Sat, 30 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/ArnoldBCS15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/CullinanZ15,
  author       = {Charles P. Cullinan and
                  Xiaochuan Zheng},
  title        = {Outsourcing accounting information systems: Evidence from closed-end
                  mutual fund families},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {17},
  pages        = {65--83},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2014.06.004},
  doi          = {10.1016/J.ACCINF.2014.06.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/CullinanZ15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DholeLMP15,
  author       = {Sandip Dhole and
                  Gerald J. Lobo and
                  Sagarika Mishra and
                  Ananda M. Pal},
  title        = {Effects of the SEC's {XBRL} mandate on financial reporting comparability},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {19},
  pages        = {29--44},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2015.11.002},
  doi          = {10.1016/J.ACCINF.2015.11.002},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/DholeLMP15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DillaR15,
  author       = {William N. Dilla and
                  Robyn L. Raschke},
  title        = {Data visualization for fraud detection: Practice implications and
                  a call for future research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {16},
  pages        = {1--22},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2015.01.001},
  doi          = {10.1016/J.ACCINF.2015.01.001},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DillaR15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GeertsO15,
  author       = {Guido L. Geerts and
                  Daniel E. O'Leary},
  title        = {A note on an architecture for integrating cloud computing and enterprise
                  systems using {REA}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {19},
  pages        = {59--67},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2015.11.001},
  doi          = {10.1016/J.ACCINF.2015.11.001},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/GeertsO15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GrabskiL15,
  author       = {Severin V. Grabski and
                  Stewart A. Leech},
  title        = {Research in a field that you help define!},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {16},
  pages        = {iv--v},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2015.04.001},
  doi          = {10.1016/J.ACCINF.2015.04.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/GrabskiL15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HaislipMRW15,
  author       = {Jacob Z. Haislip and
                  Adi Masli and
                  Vernon J. Richardson and
                  Marcia Weidenmier Watson},
  title        = {External reputational penalties for CEOs and CFOs following information
                  technology material weaknesses},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {17},
  pages        = {1--15},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2015.01.002},
  doi          = {10.1016/J.ACCINF.2015.01.002},
  timestamp    = {Tue, 21 Mar 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HaislipMRW15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KhallafS15,
  author       = {Ashraf Khallaf and
                  Terrance R. Skantz},
  title        = {R{\&}D productivity following first-time {CIO} appointments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {16},
  pages        = {55--72},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2014.01.004},
  doi          = {10.1016/J.ACCINF.2014.01.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/KhallafS15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Liew15,
  author       = {Angela Liew},
  title        = {The use of technology-structured management controls: changes in senior
                  management's decision-making behaviours},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {17},
  pages        = {37--64},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2014.05.001},
  doi          = {10.1016/J.ACCINF.2014.05.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Liew15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MalaescuS15,
  author       = {Irina Malaescu and
                  Steve G. Sutton},
  title        = {The effects of decision aid structural restrictiveness on cognitive
                  load, perceived usefulness, and reuse intentions},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {17},
  pages        = {16--36},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2014.02.001},
  doi          = {10.1016/J.ACCINF.2014.02.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MalaescuS15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MarshallCK15,
  author       = {Byron Marshall and
                  Michael Curry and
                  Peter Kawalek},
  title        = {Improving {IT} assessment with {IT} artifact affordance perception
                  priming},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {19},
  pages        = {17--28},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2015.11.005},
  doi          = {10.1016/J.ACCINF.2015.11.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MarshallCK15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/NikitkovB15,
  author       = {Alexey N. Nikitkov and
                  Darlene Bay},
  title        = {Shill bidding: Empirical evidence of its effectiveness and likelihood
                  of detection in online auction systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {16},
  pages        = {42--54},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2015.02.001},
  doi          = {10.1016/J.ACCINF.2015.02.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/NikitkovB15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Otero15,
  author       = {Angel R. Otero},
  title        = {An information security control assessment methodology for organizations'
                  financial information},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {18},
  pages        = {26--45},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2015.06.001},
  doi          = {10.1016/J.ACCINF.2015.06.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Otero15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PrasadG15,
  author       = {Acklesh Prasad and
                  Peter F. Green},
  title        = {Governing cloud computing services: Reconsideration of {IT} governance
                  structures},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {19},
  pages        = {45--58},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2015.11.004},
  doi          = {10.1016/J.ACCINF.2015.11.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/PrasadG15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WeisnerS15,
  author       = {Martin M. Weisner and
                  Steve G. Sutton},
  title        = {When the world isn't always flat: The impact of psychological distance
                  on auditors' reliance on specialists},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {16},
  pages        = {23--41},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2014.11.001},
  doi          = {10.1016/J.ACCINF.2014.11.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/WeisnerS15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Yigitbasioglu15,
  author       = {Ogan M. Yigitbasioglu},
  title        = {External auditors' perceptions of cloud computing adoption in Australia},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {18},
  pages        = {46--62},
  year         = {2015},
  url          = {https://doi.org/10.1016/j.accinf.2015.09.001},
  doi          = {10.1016/J.ACCINF.2015.09.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Yigitbasioglu15.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BlackburnBDH14,
  author       = {Nivea Blackburn and
                  Judy Brown and
                  Jesse F. Dillard and
                  Val A. Hooper},
  title        = {A dialogical framing of {AIS-SEA} design},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {2},
  pages        = {83--101},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2013.10.003},
  doi          = {10.1016/J.ACCINF.2013.10.003},
  timestamp    = {Tue, 14 Jul 2020 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/BlackburnBDH14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Boritz14,
  author       = {J. Efrim Boritz},
  title        = {Foreword},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {4},
  pages        = {299},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2014.05.002},
  doi          = {10.1016/J.ACCINF.2014.05.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Boritz14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BradfordEG14,
  author       = {Marianne Bradford and
                  Julia Brande Earp and
                  Severin Grabski},
  title        = {Centralized end-to-end identity and access management and {ERP} systems:
                  {A} multi-case analysis using the Technology Organization Environment
                  framework},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {2},
  pages        = {149--165},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2014.01.003},
  doi          = {10.1016/J.ACCINF.2014.01.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BradfordEG14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BrockeBSS14,
  author       = {Jan vom Brocke and
                  Alessio Maria Braccini and
                  Christian Sonnenberg and
                  Paolo Spagnoletti},
  title        = {Living {IT} infrastructures - An ontology-based approach to aligning
                  {IT} infrastructure capacity and business needs},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {3},
  pages        = {246--274},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2013.10.004},
  doi          = {10.1016/J.ACCINF.2013.10.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BrockeBSS14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ChakrabortyCV14,
  author       = {Vasundhara Chakraborty and
                  Victoria Chiu and
                  Miklos A. Vasarhelyi},
  title        = {Automatic classification of accounting literature},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {2},
  pages        = {122--148},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2014.01.001},
  doi          = {10.1016/J.ACCINF.2014.01.001},
  timestamp    = {Tue, 07 May 2024 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/ChakrabortyCV14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/CohenDFR14,
  author       = {Eric E. Cohen and
                  Roger Debreceny and
                  Stephanie M. Farewell and
                  Saeed Roohani},
  title        = {Issues with the communication and integrity of audit reports when
                  financial reporting shifts to an information-centric paradigm},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {4},
  pages        = {400--422},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2014.05.008},
  doi          = {10.1016/J.ACCINF.2014.05.008},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/CohenDFR14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/FarkasM14,
  author       = {Maia J. Farkas and
                  Uday S. Murthy},
  title        = {Nonprofessional investors' perceptions of the incremental value of
                  continuous auditing and continuous controls monitoring: An experimental
                  investigation},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {2},
  pages        = {102--121},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2013.11.002},
  doi          = {10.1016/J.ACCINF.2013.11.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/FarkasM14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GaillyG14,
  author       = {Frederik Gailly and
                  Guido L. Geerts},
  title        = {Business process modeling: An accounting information systems perspective},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {3},
  pages        = {185--192},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2014.08.001},
  doi          = {10.1016/J.ACCINF.2014.08.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/GaillyG14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GrayCLL14,
  author       = {Glen L. Gray and
                  Victoria Chiu and
                  Qi Liu and
                  Pei Li},
  title        = {The expert systems life cycle in {AIS} research: What does it mean
                  for future {AIS} research?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {4},
  pages        = {423--451},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2014.06.001},
  doi          = {10.1016/J.ACCINF.2014.06.001},
  timestamp    = {Tue, 07 May 2024 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/GrayCLL14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GrayD14,
  author       = {Glen L. Gray and
                  Roger S. Debreceny},
  title        = {A taxonomy to guide research on the application of data mining to
                  fraud detection in financial statement audits},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {4},
  pages        = {357--380},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2014.05.006},
  doi          = {10.1016/J.ACCINF.2014.05.006},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/GrayD14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HeidariL14,
  author       = {Farideh Heidari and
                  Pericles Loucopoulos},
  title        = {Quality evaluation framework {(QEF):} Modeling and evaluating quality
                  of business processes},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {3},
  pages        = {193--223},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2013.09.002},
  doi          = {10.1016/J.ACCINF.2013.09.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HeidariL14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HeiseSF14,
  author       = {David Heise and
                  Stefan Strecker and
                  Ulrich Frank},
  title        = {ControlML: {A} domain-specific modeling language in support of assessing
                  internal controls and the internal control system},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {3},
  pages        = {224--245},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2013.09.001},
  doi          = {10.1016/J.ACCINF.2013.09.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HeiseSF14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HeraviLC14,
  author       = {Bahareh Rahmanzadeh Heravi and
                  Mark Lycett and
                  Sergio de Cesare},
  title        = {Ontology-based standards development: Application of OntoStanD to
                  ebXML business process specification schema},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {3},
  pages        = {275--297},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2014.01.005},
  doi          = {10.1016/J.ACCINF.2014.01.005},
  timestamp    = {Sun, 12 Nov 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HeraviLC14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/JanvrinM14,
  author       = {Diane Janvrin and
                  Maureen Francis Mascha},
  title        = {The financial close process: Implications for future research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {4},
  pages        = {381--399},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2014.05.007},
  doi          = {10.1016/J.ACCINF.2014.05.007},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/JanvrinM14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KarimiCA14,
  author       = {Vahid R. Karimi and
                  Donald D. Cowan and
                  Paulo S. C. Alencar},
  title        = {An approach to correctness of security and operational business policies},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {4},
  pages        = {323--334},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2014.05.004},
  doi          = {10.1016/J.ACCINF.2014.05.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/KarimiCA14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Kobelsky14,
  author       = {Kevin W. Kobelsky},
  title        = {A conceptual model for segregation of duties: Integrating theory and
                  practice for manual and IT-supported processes},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {4},
  pages        = {304--322},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2014.05.003},
  doi          = {10.1016/J.ACCINF.2014.05.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Kobelsky14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KobelskyLP14,
  author       = {Kevin W. Kobelsky and
                  Gregory D. Larosiliere and
                  Elizabeth Plummer},
  title        = {The impact of information technology on performance in the not-for-profit
                  sector},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {1},
  pages        = {47--65},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2013.02.002},
  doi          = {10.1016/J.ACCINF.2013.02.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/KobelskyLP14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LeeEMS14,
  author       = {Jessica Lee and
                  Mohamed Z. Elbashir and
                  Habib Mahama and
                  Steve G. Sutton},
  title        = {Enablers of top management team support for integrated management
                  control systems innovations},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {1},
  pages        = {1--25},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2013.07.001},
  doi          = {10.1016/J.ACCINF.2013.07.001},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/LeeEMS14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LunardiBMD14,
  author       = {Guilherme Lerch Lunardi and
                  Jo{\~{a}}o Luiz Becker and
                  Ant{\^{o}}nio Carlos Gastaud Ma{\c{c}}ada and
                  Pietro Cunha Dolci},
  title        = {The impact of adopting {IT} governance on financial performance: An
                  empirical analysis among Brazilian firms},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {1},
  pages        = {66--81},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2013.02.001},
  doi          = {10.1016/J.ACCINF.2013.02.001},
  timestamp    = {Thu, 17 Feb 2022 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/LunardiBMD14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PongpattrachaiC14,
  author       = {Dichapong Pongpattrachai and
                  Paul B. Cragg and
                  Richard Fisher},
  title        = {{IT} infusion within the audit process: Spreadsheet use in small audit
                  firms},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {1},
  pages        = {26--46},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2013.03.001},
  doi          = {10.1016/J.ACCINF.2013.03.001},
  timestamp    = {Sat, 11 Sep 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/PongpattrachaiC14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PrasadGH14,
  author       = {Acklesh Prasad and
                  Peter F. Green and
                  Jon Heales},
  title        = {On governance structures for the cloud computing services and assessing
                  their effectiveness},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {4},
  pages        = {335--356},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2014.05.005},
  doi          = {10.1016/J.ACCINF.2014.05.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/PrasadGH14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RuivoON14,
  author       = {Pedro Miguel Fernandes Ruivo and
                  Tiago Oliveira and
                  Miguel de Castro Neto},
  title        = {Examine {ERP} post-implementation stages of use and value: Empirical
                  evidence from Portuguese SMEs},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {15},
  number       = {2},
  pages        = {166--184},
  year         = {2014},
  url          = {https://doi.org/10.1016/j.accinf.2014.01.002},
  doi          = {10.1016/J.ACCINF.2014.01.002},
  timestamp    = {Tue, 07 May 2024 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/RuivoON14.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/0002WJ13,
  author       = {James Worrell and
                  Molly Wasko and
                  Allen C. Johnston},
  title        = {Social network analysis in accounting information systems research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {2},
  pages        = {127--137},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2011.06.002},
  doi          = {10.1016/J.ACCINF.2011.06.002},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/0002WJ13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AllesKV13,
  author       = {Michael G. Alles and
                  Alexander Kogan and
                  Miklos A. Vasarhelyi},
  title        = {Collaborative design research: Lessons from continuous auditing},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {2},
  pages        = {104--112},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2011.06.004},
  doi          = {10.1016/J.ACCINF.2011.06.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AllesKV13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AzadF13,
  author       = {Bijan Azad and
                  Samer Faraj},
  title        = {Using signature matrix to analyze conflicting frames during the {IS}
                  implementation process},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {2},
  pages        = {120--126},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2011.06.003},
  doi          = {10.1016/J.ACCINF.2011.06.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AzadF13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BoritzHL13,
  author       = {J. Efrim Boritz and
                  Louise Hayes and
                  Jee{-}Hae Lim},
  title        = {A content analysis of auditors' reports on {IT} internal control weaknesses:
                  The comparative advantages of an automated approach to control weakness
                  identification},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {2},
  pages        = {138--163},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2011.11.002},
  doi          = {10.1016/J.ACCINF.2011.11.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BoritzHL13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DillardY13,
  author       = {Jesse F. Dillard and
                  Kristi Yuthas},
  title        = {Critical dialogics, agonistic pluralism, and accounting information
                  systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {2},
  pages        = {113--119},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2011.07.002},
  doi          = {10.1016/J.ACCINF.2011.07.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DillardY13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GranlundMV13,
  author       = {Markus Granlund and
                  Jan Mouritsen and
                  Eddy H. J. Vaassen},
  title        = {On the relations between modern information technology, decision making
                  and management control},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {4},
  pages        = {275--277},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2013.10.001},
  doi          = {10.1016/J.ACCINF.2013.10.001},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/GranlundMV13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GuanLK13,
  author       = {Jian Guan and
                  Alan S. Levitan and
                  John R. Kuhn Jr.},
  title        = {How {AIS} can progress along with ontology research in {IS}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {1},
  pages        = {21--38},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2012.08.002},
  doi          = {10.1016/J.ACCINF.2012.08.002},
  timestamp    = {Thu, 11 Apr 2024 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/GuanLK13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HavelkaM13,
  author       = {Douglas Havelka and
                  Jeffrey W. Merhout},
  title        = {Internal information technology audit process quality: Theory development
                  using structured group processes},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {3},
  pages        = {165--192},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2012.12.001},
  doi          = {10.1016/J.ACCINF.2012.12.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HavelkaM13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HerzHUB13,
  author       = {Thomas Ph. Herz and
                  Florian Hamel and
                  Falk Uebernickel and
                  Walter Brenner},
  title        = {Toward a model of effective monitoring of {IT} application development
                  and maintenance suppliers in multisourced environments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {3},
  pages        = {235--253},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2012.12.003},
  doi          = {10.1016/J.ACCINF.2012.12.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HerzHUB13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/JansAV13,
  author       = {Mieke Jans and
                  Michael G. Alles and
                  Miklos A. Vasarhelyi},
  title        = {The case for process mining in auditing: Sources of value added and
                  areas of application},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {1},
  pages        = {1--20},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2012.06.015},
  doi          = {10.1016/J.ACCINF.2012.06.015},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/JansAV13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KanellouS13,
  author       = {Alexandra Kanellou and
                  Charalambos Spathis},
  title        = {Accounting benefits and satisfaction in an {ERP} environment},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {3},
  pages        = {209--234},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2012.12.002},
  doi          = {10.1016/J.ACCINF.2012.12.002},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/KanellouS13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MaigaNJ13,
  author       = {Adam S. Maiga and
                  Anders Nilsson and
                  Fred A. Jacobs},
  title        = {Extent of managerial {IT} use, learning routines, and firm performance:
                  {A} structural equation modeling of their relationship},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {4},
  pages        = {297--320},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2013.04.001},
  doi          = {10.1016/J.ACCINF.2013.04.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MaigaNJ13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Nicolaou13,
  author       = {Andreas I. Nicolaou},
  title        = {Research methodologies in {AIS}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {2},
  pages        = {79--80},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2013.02.003},
  doi          = {10.1016/J.ACCINF.2013.02.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Nicolaou13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Nicolaou13a,
  author       = {Andreas I. Nicolaou},
  title        = {Editorial},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {4},
  pages        = {255},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2013.10.002},
  doi          = {10.1016/J.ACCINF.2013.10.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Nicolaou13a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/NicolaouM13,
  author       = {Andreas I. Nicolaou and
                  Michael M. Masoner},
  title        = {Sample size requirements in structural equation models under standard
                  conditions},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {4},
  pages        = {256--274},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2013.11.001},
  doi          = {10.1016/J.ACCINF.2013.11.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/NicolaouM13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/OLeary13,
  author       = {Daniel E. O'Leary},
  title        = {Internal corporate prediction markets: "From each according to his
                  bet"},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {2},
  pages        = {89--103},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2012.02.003},
  doi          = {10.1016/J.ACCINF.2012.02.003},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/OLeary13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ParsonsT13,
  author       = {Linda M. Parsons and
                  Daniel Tinkelman},
  title        = {Testing the feasibility of small multiples of sparklines to display
                  semimonthly income statement data},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {1},
  pages        = {58--76},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2012.09.001},
  doi          = {10.1016/J.ACCINF.2012.09.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ParsonsT13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/StratopoulosVZ13,
  author       = {Theophanis C. Stratopoulos and
                  Tom W. Vance and
                  Xiorong Zou},
  title        = {Incentive effects of enterprise systems on the magnitude and detectability
                  of reporting manipulations},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {1},
  pages        = {39--57},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2012.08.001},
  doi          = {10.1016/J.ACCINF.2012.08.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/StratopoulosVZ13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SuttonA13,
  author       = {Steve G. Sutton and
                  Vicky Arnold},
  title        = {Focus group methods: Using interactive and nominal groups to explore
                  emerging technology-driven phenomena in accounting and information
                  systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {2},
  pages        = {81--88},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2011.10.001},
  doi          = {10.1016/J.ACCINF.2011.10.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/SuttonA13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/TaipaleenmakiI13,
  author       = {Jani Taipaleenm{\"{a}}ki and
                  Seppo Ik{\"{a}}heimo},
  title        = {On the convergence of management accounting and financial accounting
                  - the role of information technology in accounting change},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {4},
  pages        = {321--348},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2013.09.003},
  doi          = {10.1016/J.ACCINF.2013.09.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/TaipaleenmakiI13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/TeittinenPJ13,
  author       = {Henri Teittinen and
                  Jukka Pellinen and
                  Marko J{\"{a}}rvenp{\"{a}}{\"{a}}},
  title        = {{ERP} in action - Challenges and benefits for management control in
                  {SME} context},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {4},
  pages        = {278--296},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2012.03.004},
  doi          = {10.1016/J.ACCINF.2012.03.004},
  timestamp    = {Wed, 16 Mar 2022 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/TeittinenPJ13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WorrellGB13,
  author       = {James L. Worrell and
                  Paul Michael Di Gangi and
                  Ashley A. Bush},
  title        = {Exploring the use of the Delphi method in accounting information systems
                  research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {14},
  number       = {3},
  pages        = {193--208},
  year         = {2013},
  url          = {https://doi.org/10.1016/j.accinf.2012.03.003},
  doi          = {10.1016/J.ACCINF.2012.03.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/WorrellGB13.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AllesD12,
  author       = {Michael G. Alles and
                  Roger Debreceny},
  title        = {The evolution and future of {XBRL} research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {2},
  pages        = {83--90},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.03.006},
  doi          = {10.1016/J.ACCINF.2012.03.006},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AllesD12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AllesP12,
  author       = {Michael G. Alles and
                  Maciej Piechocki},
  title        = {Will {XBRL} improve corporate governance?: {A} framework for enhancing
                  governance decision making using interactive data\({}^{\mbox{{\unicode{9734}}}}\)},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {2},
  pages        = {91--108},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2010.09.008},
  doi          = {10.1016/J.ACCINF.2010.09.008},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AllesP12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ArnoldBPS12,
  author       = {Vicky Arnold and
                  Jean C. Bedard and
                  Jillian R. Phillips and
                  Steve G. Sutton},
  title        = {The impact of tagging qualitative financial information on investor
                  decision making: Implications for {XBRL}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {1},
  pages        = {2--20},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2011.12.002},
  doi          = {10.1016/J.ACCINF.2011.12.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ArnoldBPS12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BenarochCG12,
  author       = {Michel Benaroch and
                  Anna Chernobai and
                  James Goldstein},
  title        = {An internal control perspective on the market value consequences of
                  {IT} operational risk events},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {4},
  pages        = {357--381},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.03.001},
  doi          = {10.1016/J.ACCINF.2012.03.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BenarochCG12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Boritz12,
  author       = {J. Efrim Boritz},
  title        = {Foreword},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {3},
  pages        = {181},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.06.001},
  doi          = {10.1016/J.ACCINF.2012.06.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Boritz12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Curtis12,
  author       = {Mary B. Curtis},
  title        = {Discussion of 'The antecedents of the use of continuous auditing in
                  the internal auditing context'},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {3},
  pages        = {263--266},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.06.010},
  doi          = {10.1016/J.ACCINF.2012.06.010},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Curtis12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Gaertner12,
  author       = {Jerrard Gaertner},
  title        = {Discussion of 'On {IT} governance structures and their effectiveness
                  in collaborative organizational structures'},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {3},
  pages        = {224--227},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.06.006},
  doi          = {10.1016/J.ACCINF.2012.06.006},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Gaertner12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GonzalezSG12,
  author       = {George C. Gonzalez and
                  Pratyush Nidhi Sharma and
                  Dennis F. Galletta},
  title        = {The antecedents of the use of continuous auditing in the internal
                  auditing context},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {3},
  pages        = {248--262},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.06.009},
  doi          = {10.1016/J.ACCINF.2012.06.009},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/GonzalezSG12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Grabski12,
  author       = {Severin Grabski},
  title        = {Discussion of "The relationship between internal audit and information
                  security: An exploratory investigation"},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {3},
  pages        = {244--247},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.06.008},
  doi          = {10.1016/J.ACCINF.2012.06.008},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Grabski12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Havelka12,
  author       = {Douglas Havelka},
  title        = {Discussion of 'The acceptance and adoption of continuous auditing
                  by internal auditors'},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {3},
  pages        = {282--286},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.06.012},
  doi          = {10.1016/J.ACCINF.2012.06.012},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Havelka12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HendersonST12,
  author       = {David Henderson and
                  Steven D. Sheetz and
                  Brad S. Trinkle},
  title        = {The determinants of inter-organizational and internal in-house adoption
                  of {XBRL:} {A} structural equation model},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {2},
  pages        = {109--140},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.02.001},
  doi          = {10.1016/J.ACCINF.2012.02.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HendersonST12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HuertaGP12,
  author       = {Esperanza Huerta and
                  TerryAnn Glandon and
                  Yanira Petrides},
  title        = {Framing, decision-aid systems, and culture: Exploring influences on
                  fraud investigations},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {4},
  pages        = {316--333},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.03.007},
  doi          = {10.1016/J.ACCINF.2012.03.007},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HuertaGP12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Kobelsky12,
  author       = {Kevin W. Kobelsky},
  title        = {Discussion of 'On {IT} governance structures and their effectiveness
                  in collaborative organizational structures'},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {3},
  pages        = {221--223},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.06.014},
  doi          = {10.1016/J.ACCINF.2012.06.014},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Kobelsky12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LimSW12,
  author       = {Jee{-}Hae Lim and
                  Theophanis C. Stratopoulos and
                  Tony S. Wirjanto},
  title        = {Role of {IT} executives in the firm's ability to achieve competitive
                  advantage through {IT} capability},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {1},
  pages        = {21--40},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2011.07.001},
  doi          = {10.1016/J.ACCINF.2011.07.001},
  timestamp    = {Thu, 14 Oct 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/LimSW12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Nicolaou12,
  author       = {Andreas I. Nicolaou},
  title        = {Editor's prologue},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {1},
  pages        = {1},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2011.12.001},
  doi          = {10.1016/J.ACCINF.2011.12.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Nicolaou12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Nicolaou12a,
  author       = {Andreas I. Nicolaou},
  title        = {Editor's prologue},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {2},
  pages        = {81--82},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.03.005},
  doi          = {10.1016/J.ACCINF.2012.03.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Nicolaou12a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Nicolaou12b,
  author       = {Andreas I. Nicolaou},
  title        = {Reviewer acknowledgement in evaluating the quality of manuscripts
                  submitted for publication consideration},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {4},
  pages        = {313--315},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.09.002},
  doi          = {10.1016/J.ACCINF.2012.09.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Nicolaou12b.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ORiainCH12,
  author       = {Se{\'{a}}n O'Riain and
                  Edward Curry and
                  Andreas Harth},
  title        = {{XBRL} and open data for global financial ecosystems: {A} linked data
                  approach},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {2},
  pages        = {141--162},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.02.002},
  doi          = {10.1016/J.ACCINF.2012.02.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ORiainCH12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PrasadGH12,
  author       = {Acklesh Prasad and
                  Peter F. Green and
                  Jon Heales},
  title        = {On {IT} governance structures and their effectiveness in collaborative
                  organizational structures},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {3},
  pages        = {199--220},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.06.005},
  doi          = {10.1016/J.ACCINF.2012.06.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/PrasadGH12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PremurosoSB12,
  author       = {Ronald F. Premuroso and
                  Terrance R. Skantz and
                  Somnath Bhattacharya},
  title        = {Disclosure of outsourcing in the annual report: Causes and market
                  returns effects},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {4},
  pages        = {382--402},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.05.001},
  doi          = {10.1016/J.ACCINF.2012.05.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/PremurosoSB12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SmithME12,
  author       = {Antoinette L. Smith and
                  Uday S. Murthy and
                  Terry J. Engle},
  title        = {Why computer-mediated communication improves the effectiveness of
                  fraud brainstorming},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {4},
  pages        = {334--356},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.03.002},
  doi          = {10.1016/J.ACCINF.2012.03.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/SmithME12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SteinbartRGD12,
  author       = {Paul John Steinbart and
                  Robyn L. Raschke and
                  Graham Gal and
                  William N. Dilla},
  title        = {The relationship between internal audit and information security:
                  An exploratory investigation},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {3},
  pages        = {228--243},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.06.007},
  doi          = {10.1016/J.ACCINF.2012.06.007},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/SteinbartRGD12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/StoelHM12,
  author       = {M. Dale Stoel and
                  Douglas Havelka and
                  Jeffrey W. Merhout},
  title        = {An analysis of attributes that impact information technology audit
                  quality: {A} study of {IT} and financial audit practitioners},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {1},
  pages        = {60--79},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2011.11.001},
  doi          = {10.1016/J.ACCINF.2011.11.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/StoelHM12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ValentinettiR12,
  author       = {Diego Valentinetti and
                  Michele A. Rea},
  title        = {{IFRS} Taxonomy and financial reporting practices: The case of Italian
                  listed companies},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {2},
  pages        = {163--180},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2011.09.001},
  doi          = {10.1016/J.ACCINF.2011.09.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ValentinettiR12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/VasarhelyiAKL12,
  author       = {Miklos A. Vasarhelyi and
                  Michael G. Alles and
                  Siripan Kuenkaikaew and
                  James Littley},
  title        = {The acceptance and adoption of continuous auditing by internal auditors:
                  {A} micro analysis},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {3},
  pages        = {267--281},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.06.011},
  doi          = {10.1016/J.ACCINF.2012.06.011},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/VasarhelyiAKL12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WeigandE12,
  author       = {Hans Weigand and
                  Philip I. Elsas},
  title        = {Model-based auditing using {REA}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {3},
  pages        = {287--310},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.06.013},
  doi          = {10.1016/J.ACCINF.2012.06.013},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/WeigandE12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Yang12,
  author       = {Philip Yang},
  title        = {Information systems assurance practices in China: Where they are and
                  where are they going?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {3},
  pages        = {185--198},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2012.06.004},
  doi          = {10.1016/J.ACCINF.2012.06.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Yang12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/YigitbasiogluV12,
  author       = {Ogan M. Yigitbasioglu and
                  Oana Velcu},
  title        = {A review of dashboards in performance management: Implications for
                  design and research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {13},
  number       = {1},
  pages        = {41--59},
  year         = {2012},
  url          = {https://doi.org/10.1016/j.accinf.2011.08.002},
  doi          = {10.1016/J.ACCINF.2011.08.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/YigitbasiogluV12.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ArnoldBCS11,
  author       = {Vicky Arnold and
                  Tanya S. Benford and
                  Joseph Canada and
                  Steve G. Sutton},
  title        = {The role of strategic enterprise risk management and organizational
                  flexibility in easing new regulatory compliance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {3},
  pages        = {171--188},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2011.02.002},
  doi          = {10.1016/J.ACCINF.2011.02.002},
  timestamp    = {Sat, 30 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/ArnoldBCS11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ArnoldBPS11,
  author       = {Vicky Arnold and
                  Jean C. Bedard and
                  Jillian R. Phillips and
                  Steve G. Sutton},
  title        = {Do section 404 disclosures affect investors' perceptions of information
                  systems reliability and stock price predictions?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {4},
  pages        = {243--258},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2011.05.001},
  doi          = {10.1016/J.ACCINF.2011.05.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ArnoldBPS11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BankerCP11,
  author       = {Rajiv D. Banker and
                  Hsihui Chang and
                  Mina Pizzini},
  title        = {The judgmental effects of strategy maps in balanced scorecard performance
                  evaluations},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {4},
  pages        = {259--279},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2011.08.001},
  doi          = {10.1016/J.ACCINF.2011.08.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BankerCP11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BaxterH11,
  author       = {Ryan J. Baxter and
                  James E. Hunton},
  title        = {Capturing affect via the experience sampling method: Prospects for
                  accounting information systems researchers},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {2},
  pages        = {90--98},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2010.12.002},
  doi          = {10.1016/J.ACCINF.2010.12.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BaxterH11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ChanV11,
  author       = {David Y. Chan and
                  Miklos A. Vasarhelyi},
  title        = {Innovation and practice of continuous auditing},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {2},
  pages        = {152--160},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2011.01.001},
  doi          = {10.1016/J.ACCINF.2011.01.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ChanV11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/CockrellS11,
  author       = {R. Cameron Cockrell and
                  Dan N. Stone},
  title        = {Team discourse explains media richness and anonymity effects in audit
                  fraud cue brainstorming},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {3},
  pages        = {225--242},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2011.04.001},
  doi          = {10.1016/J.ACCINF.2011.04.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/CockrellS11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Geerts11,
  author       = {Guido L. Geerts},
  title        = {A design science research methodology and its application to accounting
                  information systems research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {2},
  pages        = {142--151},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2011.02.004},
  doi          = {10.1016/J.ACCINF.2011.02.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Geerts11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GomaaHVC11,
  author       = {Mohamed I. Gomaa and
                  James E. Hunton and
                  Eddy H. J. Vaassen and
                  Martin A. Carree},
  title        = {Decision aid reliance: Modeling the effects of decision aid reliability
                  and pressures to perform on reliance behavior},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {3},
  pages        = {206--224},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2011.02.001},
  doi          = {10.1016/J.ACCINF.2011.02.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/GomaaHVC11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Granlund11,
  author       = {Markus Granlund},
  title        = {Extending {AIS} research to management accounting and control issues:
                  {A} research note},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {1},
  pages        = {3--19},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2010.11.001},
  doi          = {10.1016/J.ACCINF.2010.11.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Granlund11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KallunkiLS11,
  author       = {Juha{-}Pekka Kallunki and
                  Erkki K. Laitinen and
                  Hanna Silvola},
  title        = {Impact of enterprise resource planning systems on management control
                  systems and firm performance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {1},
  pages        = {20--39},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2010.02.001},
  doi          = {10.1016/J.ACCINF.2010.02.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/KallunkiLS11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KhallafS11,
  author       = {Ashraf Khallaf and
                  Terrance R. Skantz},
  title        = {Does long term performance improve following the appointment of a
                  CIO?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {1},
  pages        = {57--78},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2010.08.002},
  doi          = {10.1016/J.ACCINF.2010.08.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/KhallafS11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KonchitchkiO11,
  author       = {Yaniv Konchitchki and
                  Daniel E. O'Leary},
  title        = {Event study methodologies in information systems research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {2},
  pages        = {99--115},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2011.01.002},
  doi          = {10.1016/J.ACCINF.2011.01.002},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/KonchitchkiO11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LeePFR11,
  author       = {Lorraine Lee and
                  Stacie Petter and
                  Dutch Fayard and
                  Shani Robinson},
  title        = {On the use of partial least squares path modeling in accounting research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {4},
  pages        = {305--328},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2011.05.002},
  doi          = {10.1016/J.ACCINF.2011.05.002},
  timestamp    = {Mon, 03 Jan 2022 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/LeePFR11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MasliRSS11,
  author       = {Adi Masli and
                  Vernon J. Richardson and
                  Juan Manuel S{\'{a}}nchez and
                  Rodney E. Smith},
  title        = {Returns to {IT} excellence: Evidence from financial performance around
                  information technology excellence awards},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {3},
  pages        = {189--205},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2010.10.001},
  doi          = {10.1016/J.ACCINF.2010.10.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MasliRSS11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MasonerLM11,
  author       = {Michael M. Masoner and
                  Sandra S. Lang and
                  Arlyn J. Melcher},
  title        = {A meta-analysis of information system success: {A} reconsideration
                  of its dimensionality},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {2},
  pages        = {136--141},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2010.09.002},
  doi          = {10.1016/J.ACCINF.2010.09.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MasonerLM11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/McKnight11,
  author       = {D. Harrison McKnight},
  title        = {Good science, bad science: Preventing paradigm paralysis and method-bias
                  malaise},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {2},
  pages        = {84--89},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2011.02.003},
  doi          = {10.1016/J.ACCINF.2011.02.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/McKnight11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Nicolaou11,
  author       = {Andreas I. Nicolaou},
  title        = {Looking ahead},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {1},
  pages        = {1--2},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2010.12.001},
  doi          = {10.1016/J.ACCINF.2010.12.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Nicolaou11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Nicolaou11a,
  author       = {Andreas I. Nicolaou},
  title        = {Editorial: {A} dialectic on methodologies in {AIS} research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {2},
  pages        = {81--83},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2011.03.001},
  doi          = {10.1016/J.ACCINF.2011.03.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Nicolaou11a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Seow11,
  author       = {Poh{-}Sun Seow},
  title        = {The effects of decision aid structural restrictiveness on decision-making
                  outcomes},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {1},
  pages        = {40--56},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2010.03.002},
  doi          = {10.1016/J.ACCINF.2010.03.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Seow11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Srivastava11,
  author       = {Rajendra P. Srivastava},
  title        = {An introduction to evidential reasoning for decision making under
                  uncertainty: Bayesian and belief function perspectives},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {2},
  pages        = {126--135},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2010.12.003},
  doi          = {10.1016/J.ACCINF.2010.12.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Srivastava11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/StoelM11,
  author       = {M. Dale Stoel and
                  Waleed A. Muhanna},
  title        = {{IT} internal control weaknesses and firm performance: An organizational
                  liability lens},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {4},
  pages        = {280--304},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2011.06.001},
  doi          = {10.1016/J.ACCINF.2011.06.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/StoelM11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WheelerM11,
  author       = {Patrick Wheeler and
                  Uday S. Murthy},
  title        = {Experimental methods in decision aid research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {2},
  pages        = {161--167},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2010.12.004},
  doi          = {10.1016/J.ACCINF.2010.12.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/WheelerM11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/YeowF11,
  author       = {Adrian Yeow and
                  Samer Faraj},
  title        = {Using narrative networks to study enterprise systems and organizational
                  change},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {12},
  number       = {2},
  pages        = {116--125},
  year         = {2011},
  url          = {https://doi.org/10.1016/j.accinf.2010.12.005},
  doi          = {10.1016/J.ACCINF.2010.12.005},
  timestamp    = {Sun, 22 Oct 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/YeowF11.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AbdolmohammadiB10,
  author       = {Mohammad Abdolmohammadi and
                  Scott R. Boss},
  title        = {Factors associated with {IT} audits by the internal audit function},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {140--151},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.004},
  doi          = {10.1016/J.ACCINF.2010.07.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AbdolmohammadiB10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Anderson10,
  author       = {Chris Anderson},
  title        = {Discussion of 'Analyzing late {SEC} filings for differential impacts
                  of {IS} and accounting issues'},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {211--213},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.012},
  doi          = {10.1016/J.ACCINF.2010.07.012},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Anderson10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Arnold10,
  author       = {Vicky Arnold},
  title        = {Discussion of 'Continuous monitoring and the status quo effect'},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {253--256},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.017},
  doi          = {10.1016/J.ACCINF.2010.07.017},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Arnold10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Boritz10,
  author       = {J. Efrim Boritz},
  title        = {Foreword},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {135},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.001},
  doi          = {10.1016/J.ACCINF.2010.07.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Boritz10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Callen10,
  author       = {Jeffrey L. Callen},
  title        = {Discussion of 'Analyzing late {SEC} filings for differential impacts
                  of {IS} and accounting issues'},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {208--210},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.011},
  doi          = {10.1016/J.ACCINF.2010.07.011},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Callen10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/CaoCCW10,
  author       = {Jian Cao and
                  Thomas Calderon and
                  Akhilesh Chandra and
                  Li Wang},
  title        = {Analyzing late {SEC} filings for differential impacts of {IS} and
                  accounting issues},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {189--207},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.010},
  doi          = {10.1016/J.ACCINF.2010.07.010},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/CaoCCW10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ChoR10,
  author       = {Charles H. Cho and
                  Robin W. Roberts},
  title        = {Environmental reporting on the internet by America's Toxic 100: Legitimacy
                  and self-presentation},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {1},
  pages        = {1--16},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2009.12.003},
  doi          = {10.1016/J.ACCINF.2009.12.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ChoR10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DavernW10,
  author       = {Michael J. Davern and
                  Carla L. Wilkin},
  title        = {Towards an integrated view of {IT} value measurement},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {1},
  pages        = {42--60},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2009.12.005},
  doi          = {10.1016/J.ACCINF.2009.12.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DavernW10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DebrecenyG10,
  author       = {Roger S. Debreceny and
                  Glen L. Gray},
  title        = {Data mining journal entries for fraud detection: An exploratory study},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {157--181},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.08.001},
  doi          = {10.1016/J.ACCINF.2010.08.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DebrecenyG10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DiazL10,
  author       = {Michelle Chandler Diaz and
                  Tina M. Loraas},
  title        = {Learning new uses of technology while on an audit engagement: Contextualizing
                  general models to advance pragmatic understanding},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {1},
  pages        = {61--77},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2009.05.001},
  doi          = {10.1016/J.ACCINF.2009.05.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DiazL10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/FergusonFHP10,
  author       = {Colin B. Ferguson and
                  Frank Finn and
                  Jason Hall and
                  Matt Pinnuck},
  title        = {Speculation and e-commerce: The long and the short of {IT}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {2},
  pages        = {79--104},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2009.12.001},
  doi          = {10.1016/J.ACCINF.2009.12.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/FergusonFHP10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Gaertner10,
  author       = {Jerrard Gaertner},
  title        = {Discussion of 'Continuous monitoring and the status quo effect'},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {257--260},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.018},
  doi          = {10.1016/J.ACCINF.2010.07.018},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Gaertner10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Grabski10,
  author       = {Severin Grabski},
  title        = {Discussion of 'Data mining journal entries for fraud detection: An
                  exploratory study'},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {182--185},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.008},
  doi          = {10.1016/J.ACCINF.2010.07.008},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Grabski10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/JansLV10,
  author       = {Mieke Jans and
                  Nadine Lybaert and
                  Koen Vanhoof},
  title        = {Internal fraud risk reduction: Results of a data mining case study},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {1},
  pages        = {17--41},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2009.12.004},
  doi          = {10.1016/J.ACCINF.2009.12.004},
  timestamp    = {Tue, 07 May 2024 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/JansLV10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Kobelsky10,
  author       = {Kevin W. Kobelsky},
  title        = {Discussion of 'A Capabilities-based Approach to Obtaining a Deeper
                  Understanding of Information Technology Governance Effectiveness:
                  Evidence from {IT} Steering Committees'},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {233--235},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.014},
  doi          = {10.1016/J.ACCINF.2010.07.014},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Kobelsky10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KobelskyR10,
  author       = {Kevin W. Kobelsky and
                  Michael A. Robinson},
  title        = {The impact of outsourcing on information technology spending},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {2},
  pages        = {105--119},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2009.12.002},
  doi          = {10.1016/J.ACCINF.2009.12.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/KobelskyR10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Kriel10,
  author       = {Eckhardt Kriel},
  title        = {Discussion of 'Data mining journal entries for fraud detection: An
                  exploratory study'},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {186--188},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.009},
  doi          = {10.1016/J.ACCINF.2010.07.009},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Kriel10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Merhout10,
  author       = {Jeffrey W. Merhout},
  title        = {Discussion of "Factors associated with {IT} audits by the internal
                  audit function"},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {152--154},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.005},
  doi          = {10.1016/J.ACCINF.2010.07.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Merhout10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/OLeary10,
  author       = {Daniel E. O'Leary},
  title        = {Enterprise ontologies: Review and an activity theory approach},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {4},
  pages        = {336--352},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.09.006},
  doi          = {10.1016/J.ACCINF.2010.09.006},
  timestamp    = {Mon, 28 Aug 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/OLeary10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Paquette10,
  author       = {Scott Paquette},
  title        = {Discussion of 'A capabilities-based approach to obtaining a deeper
                  understanding of information technology governance effectiveness:
                  Evidence from {IT} steering committees'},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {236--238},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.015},
  doi          = {10.1016/J.ACCINF.2010.07.015},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Paquette10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PrasadH10,
  author       = {Acklesh Prasad and
                  Jon Heales},
  title        = {On {IT} and business value in developing countries: {A} complementarities-based
                  approach},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {4},
  pages        = {314--335},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.09.001},
  doi          = {10.1016/J.ACCINF.2010.09.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/PrasadH10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PrasadHG10,
  author       = {Acklesh Prasad and
                  Jon Heales and
                  Peter F. Green},
  title        = {A capabilities-based approach to obtaining a deeper understanding
                  of information technology governance effectiveness: Evidence from
                  {IT} steering committees},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {214--232},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.013},
  doi          = {10.1016/J.ACCINF.2010.07.013},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/PrasadHG10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Raschke10,
  author       = {Robyn L. Raschke},
  title        = {Process-based view of agility: The value contribution of {IT} and
                  the effects on process outcomes},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {4},
  pages        = {297--313},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.09.005},
  doi          = {10.1016/J.ACCINF.2010.09.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Raschke10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SrivastavaK10,
  author       = {Rajendra P. Srivastava and
                  Alexander Kogan},
  title        = {Assurance on {XBRL} instance document: {A} conceptual framework of
                  assertions},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {261--273},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.019},
  doi          = {10.1016/J.ACCINF.2010.07.019},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/SrivastavaK10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SrivastavaK10a,
  author       = {Rajendra P. Srivastava and
                  Alexander Kogan},
  title        = {Response to discussions on "Assurance on {XBRL} Instance Document:
                  {A} Conceptual Framework of Assertions"},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {282--284},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.022},
  doi          = {10.1016/J.ACCINF.2010.07.022},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/SrivastavaK10a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Sutton10,
  author       = {Steve G. Sutton},
  title        = {There {I} Go, Turn the Page},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {4},
  pages        = {285--288},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.09.003},
  doi          = {10.1016/J.ACCINF.2010.09.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Sutton10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Sutton10a,
  author       = {Steve G. Sutton},
  title        = {A research discipline with no boundaries: Reflections on 20 years
                  of defining {AIS} research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {4},
  pages        = {289--296},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.09.004},
  doi          = {10.1016/J.ACCINF.2010.09.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Sutton10a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SyT10,
  author       = {Aida Sy and
                  Tony Tinker},
  title        = {Labor processing labor: {A} new critical literature for information
                  systems research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {2},
  pages        = {120--133},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.03.001},
  doi          = {10.1016/J.ACCINF.2010.03.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/SyT10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Trites10,
  author       = {Gerald Trites},
  title        = {Discussion of 'Assurance on {XBRL} Instance Document: {A} Conceptual
                  Framework of Assertions'},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {279--281},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.021},
  doi          = {10.1016/J.ACCINF.2010.07.021},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Trites10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Tsang10,
  author       = {Doug Tsang},
  title        = {Discussion of 'Factors Associated with {IT} Audits by the Internal
                  Audit Function'},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {155--156},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.006},
  doi          = {10.1016/J.ACCINF.2010.07.006},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Tsang10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/White10,
  author       = {Clinton E. White},
  title        = {Discussion of 'Assurance on {XBRL} instance document: {A} conceptual
                  framework of assertions - {A} discussion and extension'},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {274--278},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.020},
  doi          = {10.1016/J.ACCINF.2010.07.020},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/White10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/YaoLC10,
  author       = {Lee Jian Yao and
                  Chunhui Liu and
                  Siew H. Chan},
  title        = {The influence of firm specific context on realizing information technology
                  business value in manufacturing industry},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {4},
  pages        = {353--362},
  year         = {2010},
  url          = {https://doi.org/10.1016/j.accinf.2010.09.007},
  doi          = {10.1016/J.ACCINF.2010.09.007},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/YaoLC10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HuntonMW10,
  title        = {Continuous monitoring and the status quo effect},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {11},
  number       = {3},
  pages        = {239--252},
  year         = {2010},
  note         = {Withdrawn.},
  url          = {https://doi.org/10.1016/j.accinf.2010.07.016},
  doi          = {10.1016/J.ACCINF.2010.07.016},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HuntonMW10.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BahmanziariOU09,
  author       = {Tammy Bahmanziari and
                  Marcus D. Odom and
                  Joseph C. Ugrin},
  title        = {An experimental evaluation of the effects of internal and external
                  e-Assurance on initial trust formation in {B2C} e-commerce},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {3},
  pages        = {152--170},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2008.11.001},
  doi          = {10.1016/J.ACCINF.2008.11.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BahmanziariOU09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BasogluFS09,
  author       = {K. Asli Basoglu and
                  Mark A. Fuller and
                  John T. Sweeney},
  title        = {Investigating the effects of computer mediated interruptions: An analysis
                  of task characteristics and interruption frequency on financial performance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {4},
  pages        = {177--189},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2009.10.003},
  doi          = {10.1016/J.ACCINF.2009.10.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BasogluFS09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BeasleyBD09,
  author       = {Mark Beasley and
                  Marianne Bradford and
                  Bruce Dehning},
  title        = {The value impact of strategic intent on firms engaged in information
                  systems outsourcing},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {2},
  pages        = {79--96},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2008.08.001},
  doi          = {10.1016/J.ACCINF.2008.08.001},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BeasleyBD09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BonsonCE09,
  author       = {Enrique Bons{\'{o}}n and
                  V. Cortijo and
                  Tomas Escobar{-}Rodriguez},
  title        = {Towards the global adoption of {XBRL} using International Financial
                  Reporting Standards {(IFRS)}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {1},
  pages        = {46--60},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2008.10.002},
  doi          = {10.1016/J.ACCINF.2008.10.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BonsonCE09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BoulianneC09,
  author       = {Emilio Boulianne and
                  Charles H. Cho},
  title        = {The rise and fall of WebTrust},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {4},
  pages        = {229--244},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2009.10.002},
  doi          = {10.1016/J.ACCINF.2009.10.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BoulianneC09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BryantAM09,
  author       = {Stephanie M. Bryant and
                  Susan Albring and
                  Uday S. Murthy},
  title        = {The effects of reward structure, media richness and gender on virtual
                  teams},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {4},
  pages        = {190--213},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2009.09.002},
  doi          = {10.1016/J.ACCINF.2009.09.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BryantAM09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/CormierLM09,
  author       = {Denis Cormier and
                  Marie{-}Jos{\'{e}}e Ledoux and
                  Michel Magnan},
  title        = {The use of Web sites as a disclosure platform for corporate performance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {1},
  pages        = {1--24},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2008.04.002},
  doi          = {10.1016/J.ACCINF.2008.04.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/CormierLM09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GreenfieldR09,
  author       = {Geoffrey Greenfield and
                  Fiona H. Rohde},
  title        = {Technology acceptance: Not all organisations or workers may be the
                  same},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {4},
  pages        = {263--272},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2009.10.001},
  doi          = {10.1016/J.ACCINF.2009.10.001},
  timestamp    = {Wed, 19 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/GreenfieldR09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KerrM09,
  author       = {David S. Kerr and
                  Uday S. Murthy},
  title        = {Beyond brainstorming: The effectiveness of computer-mediated communication
                  for convergence and negotiation tasks},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {4},
  pages        = {245--262},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2009.09.003},
  doi          = {10.1016/J.ACCINF.2009.09.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/KerrM09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KimMN09,
  author       = {Hyo{-}Jeong Kim and
                  Michael Mannino and
                  Robert J. Nieschwietz},
  title        = {Information technology acceptance in the internal audit profession:
                  Impact of technology features and complexity},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {4},
  pages        = {214--228},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2009.09.001},
  doi          = {10.1016/J.ACCINF.2009.09.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/KimMN09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MockSSV09,
  author       = {Theodore J. Mock and
                  Lili Sun and
                  Rajendra P. Srivastava and
                  Miklos A. Vasarhelyi},
  title        = {An evidential reasoning approach to Sarbanes-Oxley mandated internal
                  control risk assessment},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {2},
  pages        = {65--78},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2008.10.003},
  doi          = {10.1016/J.ACCINF.2008.10.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MockSSV09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MuliawanGR09,
  author       = {Agung D. Muliawan and
                  Peter F. Green and
                  David Alastair Robb},
  title        = {The turnover intentions of information systems auditors},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {3},
  pages        = {117--136},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2009.03.001},
  doi          = {10.1016/J.ACCINF.2009.03.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MuliawanGR09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PenningtonT09,
  author       = {Robin R. Pennington and
                  Brad Tuttle},
  title        = {Managing impressions using distorted graphs of income and earnings
                  per share: The role of memory},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {1},
  pages        = {25--45},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2008.10.001},
  doi          = {10.1016/J.ACCINF.2008.10.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/PenningtonT09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SearcyWW09,
  author       = {DeWayne Searcy and
                  Terry J. Ward and
                  Jon B. Woodroof},
  title        = {Continuous reporting benefits in the private debt capital market},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {3},
  pages        = {137--151},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2008.11.003},
  doi          = {10.1016/J.ACCINF.2008.11.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/SearcyWW09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/VaassenH09,
  author       = {Eddy H. J. Vaassen and
                  James E. Hunton},
  title        = {An eclectic approach to accounting information systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {4},
  pages        = {173--176},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2009.10.004},
  doi          = {10.1016/J.ACCINF.2009.10.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/VaassenH09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WheelerA09,
  author       = {Patrick R. Wheeler and
                  Vairam Arunachalam},
  title        = {The effects of multimedia on cognitive aspects of decision-making},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {10},
  number       = {2},
  pages        = {97--116},
  year         = {2009},
  url          = {https://doi.org/10.1016/j.accinf.2008.10.004},
  doi          = {10.1016/J.ACCINF.2008.10.004},
  timestamp    = {Sat, 30 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/WheelerA09.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AllesKV08,
  author       = {Michael G. Alles and
                  Alexander Kogan and
                  Miklos A. Vasarhelyi},
  title        = {Exploiting comparative advantage: {A} paradigm for value added research
                  in accounting information systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {4},
  pages        = {202--215},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2008.06.001},
  doi          = {10.1016/J.ACCINF.2008.06.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AllesKV08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Boritz08,
  author       = {J. Efrim Boritz},
  title        = {Foreword},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {2},
  pages        = {77},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2008.05.001},
  doi          = {10.1016/J.ACCINF.2008.05.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Boritz08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Bradley08,
  author       = {Joseph Bradley},
  title        = {Management based critical success factors in the implementation of
                  Enterprise Resource Planning systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {3},
  pages        = {175--200},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2008.04.001},
  doi          = {10.1016/J.ACCINF.2008.04.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Bradley08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/CurtisP08,
  author       = {Mary B. Curtis and
                  Elizabeth A. Payne},
  title        = {An examination of contextual factors and individual characteristics
                  affecting technology implementation decisions in auditing},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {2},
  pages        = {104--121},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2007.10.002},
  doi          = {10.1016/J.ACCINF.2007.10.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/CurtisP08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Dillard08,
  author       = {Jesse F. Dillard},
  title        = {Responding to expanding accountability regimes by re-presenting organizational
                  context},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {1},
  pages        = {21--42},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2008.01.001},
  doi          = {10.1016/J.ACCINF.2008.01.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Dillard08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Dowling08,
  author       = {Carlin Dowling},
  title        = {Discussion of "An examination of contextual factors and individual
                  characteristics affecting technology implementation decisions in auditing"},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {2},
  pages        = {122--126},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2007.10.003},
  doi          = {10.1016/J.ACCINF.2007.10.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Dowling08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ElbashirCD08,
  author       = {Mohamed Z. Elbashir and
                  Philip A. Collier and
                  Michael J. Davern},
  title        = {Measuring the effects of business intelligence systems: The relationship
                  between business process and organizational performance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {3},
  pages        = {135--153},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2008.03.001},
  doi          = {10.1016/J.ACCINF.2008.03.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ElbashirCD08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Elsas08,
  author       = {Philip I. Elsas},
  title        = {X-raying Segregation of Duties: Support to illuminate an enterprise's
                  immunity to solo-fraud},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {2},
  pages        = {82--93},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2007.10.005},
  doi          = {10.1016/J.ACCINF.2007.10.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Elsas08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Elsas08a,
  author       = {Philip I. Elsas},
  title        = {Response to discussions on "X-raying segregation of duties: Support
                  to illuminate an enterprise's immunity to solo-fraud"},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {2},
  pages        = {99--103},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2007.11.003},
  doi          = {10.1016/J.ACCINF.2007.11.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Elsas08a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KobelskyHR08,
  author       = {Kevin W. Kobelsky and
                  Starling Hunter and
                  Vernon J. Richardson},
  title        = {Information technology, contextual factors and the volatility of firm
                  performance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {3},
  pages        = {154--174},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2008.02.002},
  doi          = {10.1016/J.ACCINF.2008.02.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/KobelskyHR08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Matcham08,
  author       = {Keith Matcham},
  title        = {X-Raying Segregation of Duties: Support to Illuminate an Enterprises's
                  Immunity to Solo-Fraud},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {2},
  pages        = {97--98},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2007.11.002},
  doi          = {10.1016/J.ACCINF.2007.11.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Matcham08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Nicolaou08,
  author       = {Andreas I. Nicolaou},
  title        = {Foreword},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {3},
  pages        = {131--134},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2008.07.001},
  doi          = {10.1016/J.ACCINF.2008.07.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Nicolaou08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Nicolaou08a,
  author       = {Andreas I. Nicolaou},
  title        = {Research issues on the use of {ERPS} in interorganizational relationships},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {4},
  pages        = {216--226},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2008.09.003},
  doi          = {10.1016/J.ACCINF.2008.09.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Nicolaou08a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/NicolaouB08,
  author       = {Andreas I. Nicolaou and
                  Somnath Bhattacharya},
  title        = {Sustainability of {ERPS} performance outcomes: The role of post-implementation
                  review quality},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {1},
  pages        = {43--60},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2007.07.003},
  doi          = {10.1016/J.ACCINF.2007.07.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/NicolaouB08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/OLeary08,
  author       = {Daniel E. O'Leary},
  title        = {On the relationship between citations and appearances on "top 25"
                  download lists in the International Journal of Accounting Information
                  Systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {1},
  pages        = {61--75},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2008.02.001},
  doi          = {10.1016/J.ACCINF.2008.02.001},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/OLeary08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/OLeary08a,
  author       = {Daniel E. O'Leary},
  title        = {Gartner's hype cycle and information system research issues},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {4},
  pages        = {240--252},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2008.09.001},
  doi          = {10.1016/J.ACCINF.2008.09.001},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/OLeary08a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PremurosoB08,
  author       = {Ronald F. Premuroso and
                  Somnath Bhattacharya},
  title        = {Do early and voluntary filers of financial information in {XBRL} format
                  signal superior corporate governance and operating performance?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {1},
  pages        = {1--20},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2008.01.002},
  doi          = {10.1016/J.ACCINF.2008.01.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/PremurosoB08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Rowe08,
  author       = {Rob Rowe},
  title        = {Discussion of "An examination of contextual factors and individual
                  characteristics affecting technology implementation decisions in auditing"},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {2},
  pages        = {127--129},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2007.10.004},
  doi          = {10.1016/J.ACCINF.2007.10.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Rowe08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Sriram08,
  author       = {Ram S. Sriram},
  title        = {Discussion of "X-Raying Segregation of Duties: Support to Illuminate
                  an Enterprises's Immunity to Solo-Fraud"},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {2},
  pages        = {94--96},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2007.11.001},
  doi          = {10.1016/J.ACCINF.2007.11.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Sriram08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Sutton08,
  author       = {Steve G. Sutton},
  title        = {Reflections on the future of {AIS} research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {4},
  pages        = {201},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2008.11.002},
  doi          = {10.1016/J.ACCINF.2008.11.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Sutton08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/VasarhelyiA08,
  author       = {Miklos A. Vasarhelyi and
                  Michael G. Alles},
  title        = {The "now" economy and the traditional accounting reporting model:
                  Opportunities and challenges for {AIS} research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {9},
  number       = {4},
  pages        = {227--239},
  year         = {2008},
  url          = {https://doi.org/10.1016/j.accinf.2008.09.002},
  doi          = {10.1016/J.ACCINF.2008.09.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/VasarhelyiA08.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Boulianne07,
  author       = {Emilio Boulianne},
  title        = {Revisiting fit between {AIS} design and performance with the analyzer
                  strategic-type},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {8},
  number       = {1},
  pages        = {1--16},
  year         = {2007},
  url          = {https://doi.org/10.1016/j.accinf.2006.12.001},
  doi          = {10.1016/J.ACCINF.2006.12.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Boulianne07.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BowenCR07,
  author       = {Paul L. Bowen and
                  May{-}Yin Decca Cheung and
                  Fiona H. Rohde},
  title        = {Enhancing {IT} governance practices: {A} model and case study of an
                  organization's efforts},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {8},
  number       = {3},
  pages        = {191--221},
  year         = {2007},
  url          = {https://doi.org/10.1016/j.accinf.2007.07.002},
  doi          = {10.1016/J.ACCINF.2007.07.002},
  timestamp    = {Wed, 19 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/BowenCR07.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ChandraMM07,
  author       = {Akhilesh Chandra and
                  Nirup M. Menon and
                  Birendra K. Mishra},
  title        = {Budgeting for information technology},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {8},
  number       = {4},
  pages        = {264--282},
  year         = {2007},
  url          = {https://doi.org/10.1016/j.accinf.2007.10.001},
  doi          = {10.1016/J.ACCINF.2007.10.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ChandraMM07.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DowlingL07,
  author       = {Carlin Dowling and
                  Stewart A. Leech},
  title        = {Audit support systems and decision aids: Current practice and opportunities
                  for future research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {8},
  number       = {2},
  pages        = {92--116},
  year         = {2007},
  url          = {https://doi.org/10.1016/j.accinf.2007.04.001},
  doi          = {10.1016/J.ACCINF.2007.04.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DowlingL07.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Fisher07,
  author       = {Ingrid E. Fisher},
  title        = {A prototype system for temporal reconstruction of financial accounting
                  standards},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {8},
  number       = {3},
  pages        = {139--164},
  year         = {2007},
  url          = {https://doi.org/10.1016/j.accinf.2007.07.001},
  doi          = {10.1016/J.ACCINF.2007.07.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Fisher07.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GrabskiL07,
  author       = {Severin V. Grabski and
                  Stewart A. Leech},
  title        = {Complementary controls and {ERP} implementation success},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {8},
  number       = {1},
  pages        = {17--39},
  year         = {2007},
  url          = {https://doi.org/10.1016/j.accinf.2006.12.002},
  doi          = {10.1016/J.ACCINF.2006.12.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/GrabskiL07.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LiLW07,
  author       = {Chan Li and
                  Jee{-}Hae Lim and
                  Qian Wang},
  title        = {Internal and external influences on {IT} control governance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {8},
  number       = {4},
  pages        = {225--239},
  year         = {2007},
  url          = {https://doi.org/10.1016/j.accinf.2007.09.002},
  doi          = {10.1016/J.ACCINF.2007.09.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/LiLW07.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MaschaS07,
  author       = {Maureen Francis Mascha and
                  Georgia Smedley},
  title        = {Can computerized decision aids do "damage"? {A} case for tailoring
                  feedback and task complexity based on task experience},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {8},
  number       = {2},
  pages        = {73--91},
  year         = {2007},
  url          = {https://doi.org/10.1016/j.accinf.2007.03.001},
  doi          = {10.1016/J.ACCINF.2007.03.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MaschaS07.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RomR07,
  author       = {Anders Rom and
                  Carsten Rohde},
  title        = {Management accounting and integrated information systems: {A} literature
                  review},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {8},
  number       = {1},
  pages        = {40--68},
  year         = {2007},
  url          = {https://doi.org/10.1016/j.accinf.2006.12.003},
  doi          = {10.1016/J.ACCINF.2006.12.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/RomR07.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RoseRM07,
  author       = {Jacob M. Rose and
                  Anna M. Rose and
                  Britton A. McKay},
  title        = {Measurement of knowledge structures acquired through instruction,
                  experience, and decision aid use},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {8},
  number       = {2},
  pages        = {117--137},
  year         = {2007},
  url          = {https://doi.org/10.1016/j.accinf.2007.04.002},
  doi          = {10.1016/J.ACCINF.2007.04.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/RoseRM07.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/TuttleV07,
  author       = {Brad Tuttle and
                  Scott D. Vandervelde},
  title        = {An empirical examination of CobiT as an internal control framework
                  for information technology},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {8},
  number       = {4},
  pages        = {240--263},
  year         = {2007},
  url          = {https://doi.org/10.1016/j.accinf.2007.09.001},
  doi          = {10.1016/J.ACCINF.2007.09.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/TuttleV07.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WierHH07,
  title        = {Enterprise resource planning systems and non-financial performance
                  incentives: The joint impact on corporate performance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {8},
  number       = {3},
  pages        = {165--190},
  year         = {2007},
  note         = {Withdrawn.},
  url          = {https://doi.org/10.1016/j.accinf.2007.05.001},
  doi          = {10.1016/J.ACCINF.2007.05.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/WierHH07.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AllesBKV06,
  author       = {Michael G. Alles and
                  Gerard Brennan and
                  Alexander Kogan and
                  Miklos A. Vasarhelyi},
  title        = {Continuous monitoring of business process controls: {A} pilot implementation
                  of a continuous auditing system at Siemens},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {137--161},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2005.10.004},
  doi          = {10.1016/J.ACCINF.2005.10.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AllesBKV06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AnthonyCG06,
  author       = {Joseph H. Anthony and
                  Wooseok Choi and
                  Severin Grabski},
  title        = {Market reaction to e-commerce impairments evidenced by website outages},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {60--78},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2005.10.002},
  doi          = {10.1016/J.ACCINF.2005.10.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AnthonyCG06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AnthonyCG06a,
  author       = {Joseph H. Anthony and
                  Wooseok Choi and
                  Severin V. Grabski},
  title        = {Market reaction to e-commerce impairments evidenced by website outages
                  authors' response},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {87--90},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.003},
  doi          = {10.1016/J.ACCINF.2006.03.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AnthonyCG06a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Arnold06,
  author       = {Vicky Arnold},
  title        = {Behavioral research opportunities: Understanding the impact of enterprise
                  systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {1},
  pages        = {7--17},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.02.001},
  doi          = {10.1016/J.ACCINF.2006.02.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Arnold06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Arnold06a,
  author       = {Vicky Arnold},
  title        = {Foreword},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {3},
  pages        = {213--216},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.08.001},
  doi          = {10.1016/J.ACCINF.2006.08.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Arnold06a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BollenHB06,
  author       = {Laury Bollen and
                  Harold Hassink and
                  Gordana Bozic},
  title        = {Measuring and explaining the quality of Internet investor relations
                  activities: a multinational empirical analysis},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {4},
  pages        = {273--298},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.04.005},
  doi          = {10.1016/J.ACCINF.2006.04.005},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BollenHB06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BonsonE06,
  author       = {Enrique Bons{\'{o}}n and
                  Tom{\'{a}}s Escobar{-}Rodr{\'{\i}}guez},
  title        = {Digital reporting in Eastern Europe: An empirical study},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {4},
  pages        = {299--318},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.09.001},
  doi          = {10.1016/J.ACCINF.2006.09.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BonsonE06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Boritz06,
  author       = {J. Efrim Boritz},
  title        = {Editorial},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {55},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.04.002},
  doi          = {10.1016/J.ACCINF.2006.04.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Boritz06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/CalderonCC06,
  author       = {Thomas G. Calderon and
                  Akhilesh Chandra and
                  John J. Cheh},
  title        = {Modeling an intelligent continuous authentication system to protect
                  financial information resources},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {91--109},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2005.10.003},
  doi          = {10.1016/J.ACCINF.2005.10.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/CalderonCC06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Carnaghan06,
  author       = {Carla Carnaghan},
  title        = {Business process modeling approaches in the context of process level
                  audit risk assessment: An analysis and comparison},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {170--204},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2005.10.005},
  doi          = {10.1016/J.ACCINF.2005.10.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Carnaghan06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DehningPR06,
  author       = {Bruce Dehning and
                  Glenn M. Pfeiffer and
                  Vernon J. Richardson},
  title        = {Analysts' forecasts and investments in information technology},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {3},
  pages        = {238--250},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.07.001},
  doi          = {10.1016/J.ACCINF.2006.07.001},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DehningPR06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Dunn06,
  author       = {Cheryl L. Dunn},
  title        = {Business Process Modeling Approaches in the Context of Process Level
                  Audit Risk Assessment: An Analysis and Comparison: Discussion comments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {205--207},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.007},
  doi          = {10.1016/J.ACCINF.2006.03.007},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Dunn06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Durigon06,
  author       = {M. Durigon},
  title        = {Business Process Modeling Approaches in the Context of Process Level
                  Audit Risk-Assessment: An Analysis and Comparison},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {208--211},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.008},
  doi          = {10.1016/J.ACCINF.2006.03.008},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Durigon06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Gaston06,
  author       = {James Gaston},
  title        = {Modeling an intelligent authentication system to protect financial
                  information},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {113--114},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.04.003},
  doi          = {10.1016/J.ACCINF.2006.04.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Gaston06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Groomer06,
  author       = {S. Michael Groomer},
  title        = {Continuous monitoring of business process controls: {A} pilot implementation
                  of a continuous auditing system at Siemens by Alles, Brennan, Kogan
                  and Vasarhelyi Discussant's comments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {162--166},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.005},
  doi          = {10.1016/J.ACCINF.2006.03.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Groomer06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Joseph06,
  author       = {George Joseph},
  title        = {Understanding developments in the management information value chain
                  from a structuration theory framework},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {4},
  pages        = {319--341},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.10.001},
  doi          = {10.1016/J.ACCINF.2006.10.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Joseph06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MauldinNK06,
  author       = {Elaine G. Mauldin and
                  Andreas I. Nicolaou and
                  Stacy E. Kovar},
  title        = {The influence of scope and timing of reliability assurance in {B2B}
                  e-commerce},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {115--129},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2005.09.002},
  doi          = {10.1016/J.ACCINF.2005.09.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MauldinNK06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MensahV06,
  author       = {Nicholas Mensah and
                  Louie Velocci},
  title        = {Market reaction to e-commerce impairments evidenced by website outages:
                  Discussant comments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {82--86},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.001},
  doi          = {10.1016/J.ACCINF.2006.03.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MensahV06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/NicolaouB06,
  author       = {Andreas I. Nicolaou and
                  Somnath Bhattacharya},
  title        = {Organizational performance effects of {ERP} systems usage: The impact
                  of post-implementation changes},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {1},
  pages        = {18--35},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2005.12.002},
  doi          = {10.1016/J.ACCINF.2005.12.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/NicolaouB06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ODonnell06,
  author       = {Ed O'Donnell},
  title        = {Discussion of the influence of scope and timing of reliability assurance
                  in {B2B} E-Commerce},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {130--133},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.004},
  doi          = {10.1016/J.ACCINF.2006.03.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ODonnell06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Parker06,
  author       = {Robert Parker},
  title        = {The influence of scope and timing of reliability assurance in {B2B}
                  e-commerce},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {134--136},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.04.004},
  doi          = {10.1016/J.ACCINF.2006.04.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Parker06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Richardson06,
  author       = {Vernon J. Richardson},
  title        = {Market reaction to e-commerce impairments evidenced by website outages:
                  Discussant's comments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {79--81},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.04.001},
  doi          = {10.1016/J.ACCINF.2006.04.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Richardson06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RikhardssonK06,
  author       = {Pall Rikhardsson and
                  Pernille Kr{\ae}mmergaard},
  title        = {Identifying the impacts of enterprise system implementation and use:
                  Examples from Denmark},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {1},
  pages        = {36--49},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2005.12.001},
  doi          = {10.1016/J.ACCINF.2005.12.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/RikhardssonK06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Rogers06,
  author       = {Clyde Rogers},
  title        = {Continuous monitoring of business controls: {A} pilot implementation
                  of a continuous auditing system at Siemens: Discussant's comments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {167--169},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.006},
  doi          = {10.1016/J.ACCINF.2006.03.006},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Rogers06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RoseK06,
  author       = {Jeremy Rose and
                  Pernille Kr{\ae}mmergaard},
  title        = {{ERP} systems and technological discourse shift: Managing the implementation
                  journey},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {3},
  pages        = {217--237},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.06.003},
  doi          = {10.1016/J.ACCINF.2006.06.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/RoseK06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Sundarraj06,
  author       = {R. P. Sundarraj},
  title        = {Modeling an intelligent authentication system to protect financial
                  information},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {110--112},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.002},
  doi          = {10.1016/J.ACCINF.2006.03.002},
  timestamp    = {Wed, 27 Oct 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/Sundarraj06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Sutton06,
  author       = {Steve G. Sutton},
  title        = {Enterprise systems and the re-shaping of accounting systems: {A} call
                  for research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {1},
  pages        = {1--6},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.02.002},
  doi          = {10.1016/J.ACCINF.2006.02.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Sutton06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WheelerJ06,
  author       = {Patrick Wheeler and
                  Donald R. Jones},
  title        = {The effects of attitudinal ambivalence and exploratory switching behavior
                  on the use of two decision aids},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {3},
  pages        = {251--271},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.07.002},
  doi          = {10.1016/J.ACCINF.2006.07.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/WheelerJ06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BedardJG05,
  author       = {Jean C. Bedard and
                  Cynthia M. Jackson and
                  Lynford Graham},
  title        = {Issues and risks in performing SysTrust{\textregistered} engagements:
                  implications for research and practice},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {6},
  number       = {1},
  pages        = {55--79},
  year         = {2005},
  url          = {https://doi.org/10.1016/j.accinf.2004.10.001},
  doi          = {10.1016/J.ACCINF.2004.10.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BedardJG05.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Boritz05,
  author       = {J. Efrim Boritz},
  title        = {{IS} practitioners' views on core concepts of information integrity},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {6},
  number       = {4},
  pages        = {260--279},
  year         = {2005},
  url          = {https://doi.org/10.1016/j.accinf.2005.07.001},
  doi          = {10.1016/J.ACCINF.2005.07.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Boritz05.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BowenR05,
  author       = {Paul L. Bowen and
                  Fiona H. Rohde},
  title        = {Fifth International Research Symposium on Accounting Information Systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {6},
  number       = {3},
  pages        = {157--158},
  year         = {2005},
  url          = {https://doi.org/10.1016/j.accinf.2005.08.001},
  doi          = {10.1016/J.ACCINF.2005.08.001},
  timestamp    = {Wed, 19 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/BowenR05.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DaigleL05,
  author       = {Ronald J. Daigle and
                  James C. Lampe},
  title        = {The level of assurance precision and associated cost demanded when
                  providing continuous online assurance in an environment open to assurance
                  competition},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {6},
  number       = {2},
  pages        = {129--156},
  year         = {2005},
  url          = {https://doi.org/10.1016/j.accinf.2004.05.001},
  doi          = {10.1016/J.ACCINF.2004.05.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DaigleL05.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DillaS05,
  author       = {William N. Dilla and
                  Paul John Steinbart},
  title        = {The effects of alternative supplementary display formats on balanced
                  scorecard judgments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {6},
  number       = {3},
  pages        = {159--176},
  year         = {2005},
  url          = {https://doi.org/10.1016/j.accinf.2004.12.002},
  doi          = {10.1016/J.ACCINF.2004.12.002},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DillaS05.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DillardRY05,
  author       = {Jesse F. Dillard and
                  Linda Ruchala and
                  Kristi Yuthas},
  title        = {Enterprise resource planning systems: {A} physical manifestation of
                  administrative evil},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {6},
  number       = {2},
  pages        = {107--127},
  year         = {2005},
  url          = {https://doi.org/10.1016/j.accinf.2005.02.001},
  doi          = {10.1016/J.ACCINF.2005.02.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DillardRY05.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DunnGG05,
  author       = {Cheryl L. Dunn and
                  Gregory J. Gerard and
                  Severin V. Grabski},
  title        = {Critical evaluation of conceptual data models},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {6},
  number       = {2},
  pages        = {83--106},
  year         = {2005},
  url          = {https://doi.org/10.1016/j.accinf.2004.03.002},
  doi          = {10.1016/J.ACCINF.2004.03.002},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/DunnGG05.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/FergusonFH05,
  author       = {Colin B. Ferguson and
                  Frank Finn and
                  Jason Hall},
  title        = {Electronic commerce investments, the resource-based view of the firm,
                  and firm market value},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {6},
  number       = {1},
  pages        = {5--29},
  year         = {2005},
  url          = {https://doi.org/10.1016/j.accinf.2004.08.001},
  doi          = {10.1016/J.ACCINF.2004.08.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/FergusonFH05.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Hampton05,
  author       = {Clark Hampton},
  title        = {Determinants of reliance: An empirical test of the theory of technology
                  dominance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {6},
  number       = {4},
  pages        = {217--240},
  year         = {2005},
  url          = {https://doi.org/10.1016/j.accinf.2005.10.001},
  doi          = {10.1016/J.ACCINF.2005.10.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Hampton05.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/IsmailK05,
  author       = {Noor Azizi Ismail and
                  Malcolm King},
  title        = {Firm performance and {AIS} alignment in Malaysian SMEs},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {6},
  number       = {4},
  pages        = {241--259},
  year         = {2005},
  url          = {https://doi.org/10.1016/j.accinf.2005.09.001},
  doi          = {10.1016/J.ACCINF.2005.09.001},
  timestamp    = {Sat, 30 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/IsmailK05.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LiP05,
  author       = {Shaomin Li and
                  Robert E. Pinsker},
  title        = {Modeling {RBRT} adoption and its effects on cost of capital},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {6},
  number       = {3},
  pages        = {196--215},
  year         = {2005},
  url          = {https://doi.org/10.1016/j.accinf.2005.05.001},
  doi          = {10.1016/J.ACCINF.2005.05.001},
  timestamp    = {Fri, 09 Jul 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/LiP05.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ODonnell05,
  author       = {Ed O'Donnell},
  title        = {Enterprise risk management: {A} systems-thinking framework for the
                  event identification phase},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {6},
  number       = {3},
  pages        = {177--195},
  year         = {2005},
  url          = {https://doi.org/10.1016/j.accinf.2005.05.002},
  doi          = {10.1016/J.ACCINF.2005.05.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ODonnell05.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RowbottomAL05,
  author       = {Nicholas Rowbottom and
                  Amir Allam and
                  Andrew Lymer},
  title        = {An exploration of the potential for studying the usage of investor
                  relations information through the analysis of Web server logs},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {6},
  number       = {1},
  pages        = {31--53},
  year         = {2005},
  url          = {https://doi.org/10.1016/j.accinf.2004.08.002},
  doi          = {10.1016/J.ACCINF.2004.08.002},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/RowbottomAL05.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Sutton05,
  author       = {Steve G. Sutton},
  title        = {The role of {AIS} research in guiding practice},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {6},
  number       = {1},
  pages        = {1--4},
  year         = {2005},
  url          = {https://doi.org/10.1016/j.accinf.2004.12.001},
  doi          = {10.1016/J.ACCINF.2004.12.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Sutton05.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AllesKV04,
  author       = {Michael G. Alles and
                  Alexander Kogan and
                  Miklos A. Vasarhelyi},
  title        = {Restoring auditor credibility: tertiary monitoring and logging of
                  continuous assurance systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {183--202},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.01.010},
  doi          = {10.1016/J.ACCINF.2004.01.010},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AllesKV04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AllesKV04a,
  author       = {Michael G. Alles and
                  Alexander Kogan and
                  Miklos A. Vasarhelyi},
  title        = {Reply to the discussions of "Restoring Auditor Credibility: Tertiary
                  Monitoring and Logging of Continuous Assurance Systems"},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {211--212},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.02.008},
  doi          = {10.1016/J.ACCINF.2004.02.008},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AllesKV04a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Boritz04,
  author       = {J. Efrim Boritz},
  title        = {Foreword},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {83},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.04.001},
  doi          = {10.1016/J.ACCINF.2004.04.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Boritz04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BowenRW04,
  author       = {Paul L. Bowen and
                  Fiona H. Rohde and
                  Chiu Yueh Alice Wu},
  title        = {Imperfect communication between information requestors and information
                  providers: the effects of syntactic and extraneous ambiguity},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {4},
  pages        = {371--394},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.03.001},
  doi          = {10.1016/J.ACCINF.2004.03.001},
  timestamp    = {Wed, 19 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/BowenRW04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Carnaghan04,
  author       = {Carla Carnaghan},
  title        = {Discussion of {IT} assurance competencies},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {267--273},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.01.013},
  doi          = {10.1016/J.ACCINF.2004.01.013},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Carnaghan04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Cohen04,
  author       = {Eric E. Cohen},
  title        = {Discussion of a continuous auditing Web Services model for XML-based
                  accounting systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {165--168},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.01.008},
  doi          = {10.1016/J.ACCINF.2004.01.008},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Cohen04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DaigleL04,
  author       = {Ronald J. Daigle and
                  James C. Lampe},
  title        = {The impact of the risk of consequence on the relative demand for continuous
                  online assurance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {3},
  pages        = {313--340},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.06.001},
  doi          = {10.1016/J.ACCINF.2004.06.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DaigleL04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Davies04,
  author       = {Mark C. Davies},
  title        = {Discussion of supporting continuous monitoring using control charts},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {131--134},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.01.006},
  doi          = {10.1016/J.ACCINF.2004.01.006},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Davies04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DehningDS04,
  author       = {Bruce Dehning and
                  Kevin E. Dow and
                  Theophanis Stratopoulos},
  title        = {Information technology and organizational slack},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {1},
  pages        = {51--63},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.02.003},
  doi          = {10.1016/J.ACCINF.2004.02.003},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DehningDS04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DullT04,
  author       = {Richard B. Dull and
                  David P. Tegarden},
  title        = {Using control charts to monitor financial reporting of public companies},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {109--127},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.01.004},
  doi          = {10.1016/J.ACCINF.2004.01.004},
  timestamp    = {Sun, 17 Dec 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DullT04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DullT04a,
  author       = {Richard B. Dull and
                  David P. Tegarden},
  title        = {Reply to the discussions of using control charts to monitor financial
                  reporting of public companies},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {135--137},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.02.006},
  doi          = {10.1016/J.ACCINF.2004.02.006},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DullT04a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Grabski04,
  author       = {Severin Grabski},
  title        = {Discussion of supporting continuous monitoring using control charts},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {129--130},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.01.005},
  doi          = {10.1016/J.ACCINF.2004.01.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Grabski04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GreensteinM04,
  author       = {Marilyn M. Greenstein and
                  Thomas E. McKee},
  title        = {Assurance practitioners' and educators' self-perceived {IT} knowledge
                  level: an empirical assessment},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {213--243},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.04.002},
  doi          = {10.1016/J.ACCINF.2004.04.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/GreensteinM04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Harmon04,
  author       = {W. Ken Harmon},
  title        = {Fourth International Research Symposium on Accounting Information
                  Systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {4},
  pages        = {369--370},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.07.004},
  doi          = {10.1016/J.ACCINF.2004.07.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Harmon04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HuntonH04,
  author       = {James E. Hunton and
                  W. Ken Harmon},
  title        = {A model for investigating telework in accounting},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {4},
  pages        = {417--427},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.06.003},
  doi          = {10.1016/J.ACCINF.2004.06.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HuntonH04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HutchisonWD04,
  author       = {Paul D. Hutchison and
                  Craig G. White and
                  Ronald J. Daigle},
  title        = {\emph{Advances in Accounting Information Systems} and \emph{International
                  Journal of Accounting Information Systems}: first ten volumes {(1992-2003)}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {3},
  pages        = {341--365},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.06.002},
  doi          = {10.1016/J.ACCINF.2004.06.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HutchisonWD04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Kriel04,
  author       = {Eckhardt Kriel},
  title        = {Discussion of restoring auditor credibility: tertiary monitoring and
                  logging of continuous auditing systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {207--209},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.01.012},
  doi          = {10.1016/J.ACCINF.2004.01.012},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Kriel04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Leader04,
  author       = {Brian Leader},
  title        = {Discussion of {IT} assurance competencies},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {275--279},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.01.014},
  doi          = {10.1016/J.ACCINF.2004.01.014},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Leader04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Lord04,
  author       = {Alan T. Lord},
  title        = {{ISACA} model curricula 2004},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {251--265},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.04.004},
  doi          = {10.1016/J.ACCINF.2004.04.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Lord04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MarstonP04,
  author       = {Claire Marston and
                  Annika Polei},
  title        = {Corporate reporting on the Internet by German companies},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {3},
  pages        = {285--311},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.02.009},
  doi          = {10.1016/J.ACCINF.2004.02.009},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MarstonP04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MauldinR04,
  author       = {Elaine G. Mauldin and
                  Sandra B. Richtermeyer},
  title        = {An analysis of {ERP} annual report disclosures},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {4},
  pages        = {395--416},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.04.005},
  doi          = {10.1016/J.ACCINF.2004.04.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MauldinR04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MurthyG04,
  author       = {Uday S. Murthy and
                  S. Michael Groomer},
  title        = {A continuous auditing web services model for XML-based accounting
                  systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {139--163},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.01.007},
  doi          = {10.1016/J.ACCINF.2004.01.007},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MurthyG04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MurthyG04a,
  author       = {Uday S. Murthy and
                  S. Michael Groomer},
  title        = {Reply to the discussions of a Continuous Auditing Web Services model
                  for XML-based accounting systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {175--181},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.02.007},
  doi          = {10.1016/J.ACCINF.2004.02.007},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MurthyG04a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Nicolaou04,
  author       = {Andreas I. Nicolaou},
  title        = {Quality of postimplementation review for enterprise resource planning
                  systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {1},
  pages        = {25--49},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.02.002},
  doi          = {10.1016/J.ACCINF.2004.02.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Nicolaou04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ODonnell04,
  author       = {Ed O'Donnell},
  title        = {Discussion of director responsibility for {IT} governance: a perspective
                  on strategy},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {101--104},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.01.002},
  doi          = {10.1016/J.ACCINF.2004.01.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ODonnell04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/OLeary04,
  author       = {Daniel E. O'Leary},
  title        = {On the relationship between {REA} and {SAP}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {1},
  pages        = {65--81},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.02.004},
  doi          = {10.1016/J.ACCINF.2004.02.004},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/OLeary04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Read04,
  author       = {Tony J. Read},
  title        = {Discussion of director responsibility for {IT} governance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {105--107},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.01.003},
  doi          = {10.1016/J.ACCINF.2004.01.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Read04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Rohde04,
  author       = {Fiona H. Rohde},
  title        = {{IS/IT} outsourcing practices of small- and medium-sized manufacturers},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {4},
  pages        = {429--451},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.04.006},
  doi          = {10.1016/J.ACCINF.2004.04.006},
  timestamp    = {Wed, 19 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/Rohde04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RoseRR04,
  author       = {Jacob M. Rose and
                  F. Douglas Roberts and
                  Anna M. Rose},
  title        = {Affective responses to financial data and multimedia: the effects
                  of information load and cognitive load},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {1},
  pages        = {5--24},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.02.005},
  doi          = {10.1016/J.ACCINF.2004.02.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/RoseRR04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Steinbart04,
  author       = {Paul John Steinbart},
  title        = {Discussion of restoring auditor credibility: tertiary monitoring and
                  logging of continuous assurance systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {203--205},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.01.011},
  doi          = {10.1016/J.ACCINF.2004.01.011},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Steinbart04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Sutton04,
  author       = {Steve G. Sutton},
  title        = {Editors comments: Rediscovering our {IS} roots},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {1},
  pages        = {1--4},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.02.001},
  doi          = {10.1016/J.ACCINF.2004.02.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Sutton04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Sutton04a,
  author       = {Steve G. Sutton},
  title        = {Editor's comments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {3},
  pages        = {281--284},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.09.002},
  doi          = {10.1016/J.ACCINF.2004.09.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Sutton04a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Trites04,
  author       = {Gerald Trites},
  title        = {Director responsibility for {IT} governance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {89--99},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.01.001},
  doi          = {10.1016/J.ACCINF.2004.01.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Trites04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/White04,
  author       = {Clinton E. White},
  title        = {Discussion of {CAWS} model for XML-based accounting systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {169--173},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.01.009},
  doi          = {10.1016/J.ACCINF.2004.01.009},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/White04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Wilkinson04,
  author       = {Doug Wilkinson},
  title        = {The CICA's {IT} competency model},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {5},
  number       = {2},
  pages        = {245--250},
  year         = {2004},
  url          = {https://doi.org/10.1016/j.accinf.2004.04.003},
  doi          = {10.1016/J.ACCINF.2004.04.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Wilkinson04.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BedardJEJ03,
  author       = {Jean C. Bedard and
                  Cynthia M. Jackson and
                  Michael L. Ettredge and
                  Karla M. Johnstone},
  title        = {The effect of training on auditors' acceptance of an electronic work
                  system},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {4},
  number       = {4},
  pages        = {227--250},
  year         = {2003},
  url          = {https://doi.org/10.1016/j.accinf.2003.05.001},
  doi          = {10.1016/J.ACCINF.2003.05.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BedardJEJ03.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BhattacharyaBG03,
  author       = {Somnath Bhattacharya and
                  Ravi S. Behara and
                  David E. Gundersen},
  title        = {Business risk perspectives on information systems outsourcing},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {4},
  number       = {1},
  pages        = {75--93},
  year         = {2003},
  url          = {https://doi.org/10.1016/S1467-0895(03)00004-6},
  doi          = {10.1016/S1467-0895(03)00004-6},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BhattacharyaBG03.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BowenFLR03,
  author       = {Paul L. Bowen and
                  Colin B. Ferguson and
                  Timothy H. Lehmann and
                  Fiona H. Rohde},
  title        = {Cognitive style factors affecting database query performance},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {4},
  number       = {4},
  pages        = {251--273},
  year         = {2003},
  url          = {https://doi.org/10.1016/j.accinf.2003.05.002},
  doi          = {10.1016/J.ACCINF.2003.05.002},
  timestamp    = {Thu, 14 Oct 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/BowenFLR03.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BradfordF03,
  author       = {Marianne Bradford and
                  Juan Florin},
  title        = {Examining the role of innovation diffusion factors on the implementation
                  success of enterprise resource planning systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {4},
  number       = {3},
  pages        = {205--225},
  year         = {2003},
  url          = {https://doi.org/10.1016/S1467-0895(03)00026-5},
  doi          = {10.1016/S1467-0895(03)00026-5},
  timestamp    = {Wed, 16 Mar 2022 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BradfordF03.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DullGB03,
  author       = {Richard B. Dull and
                  Allan W. Graham and
                  Amelia A. Baldwin},
  title        = {Web-based financial statements: hypertext links to footnotes and their
                  effect on decisions},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {4},
  number       = {3},
  pages        = {185--203},
  year         = {2003},
  url          = {https://doi.org/10.1016/S1467-0895(03)00009-5},
  doi          = {10.1016/S1467-0895(03)00009-5},
  timestamp    = {Sun, 17 Dec 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DullGB03.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HuntonLR03,
  author       = {James E. Hunton and
                  Barbara Lippincott and
                  Jacqueline L. Reck},
  title        = {Enterprise resource planning systems: comparing firm performance of
                  adopters and nonadopters},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {4},
  number       = {3},
  pages        = {165--184},
  year         = {2003},
  url          = {https://doi.org/10.1016/S1467-0895(03)00008-3},
  doi          = {10.1016/S1467-0895(03)00008-3},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HuntonLR03.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KaplanN03,
  author       = {Steven E. Kaplan and
                  Robert J. Nieschwietz},
  title        = {A Web assurance services model of trust for {B2C} e-commerce},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {4},
  number       = {2},
  pages        = {95--114},
  year         = {2003},
  url          = {https://doi.org/10.1016/S1467-0895(03)00005-8},
  doi          = {10.1016/S1467-0895(03)00005-8},
  timestamp    = {Thu, 14 Oct 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/KaplanN03.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LynchG03,
  author       = {Antoinette Lynch and
                  Mohamed I. Gomaa},
  title        = {Understanding the potential impact of information technology on the
                  susceptibility of organizations to fraudulent employee behavior},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {4},
  number       = {4},
  pages        = {295--308},
  year         = {2003},
  url          = {https://doi.org/10.1016/j.accinf.2003.04.001},
  doi          = {10.1016/J.ACCINF.2003.04.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/LynchG03.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/NotebergBH03,
  author       = {Anna H. N{\"{o}}teberg and
                  Tanya L. Benford and
                  James E. Hunton},
  title        = {Matching electronic communication media and audit tasks},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {4},
  number       = {1},
  pages        = {27--55},
  year         = {2003},
  url          = {https://doi.org/10.1016/S1467-0895(03)00003-4},
  doi          = {10.1016/S1467-0895(03)00003-4},
  timestamp    = {Sat, 30 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/NotebergBH03.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ODonnell03,
  author       = {Ed O'Donnell},
  title        = {The influence of process-focused knowledge acquisition on evaluative
                  judgment during a systems assurance task},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {4},
  number       = {2},
  pages        = {115--139},
  year         = {2003},
  url          = {https://doi.org/10.1016/S1467-0895(03)00006-X},
  doi          = {10.1016/S1467-0895(03)00006-X},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ODonnell03.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/OLeary03,
  author       = {Daniel E. O'Leary},
  title        = {Auditor environmental assessments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {4},
  number       = {4},
  pages        = {275--294},
  year         = {2003},
  url          = {https://doi.org/10.1016/j.accinf.2003.09.001},
  doi          = {10.1016/J.ACCINF.2003.09.001},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/OLeary03.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RayRB03,
  author       = {Amy W. Ray and
                  Mary Ann Robbert and
                  Jason Brocious},
  title        = {The Cambridge Container Company: managing customer-centric information
                  integration},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {4},
  number       = {4},
  pages        = {309--330},
  year         = {2003},
  url          = {https://doi.org/10.1016/j.accinf.2003.05.003},
  doi          = {10.1016/J.ACCINF.2003.05.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/RayRB03.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SuttonH03,
  author       = {Steve G. Sutton and
                  Clark Hampton},
  title        = {Risk assessment in an extended enterprise environment: redefining
                  the audit model},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {4},
  number       = {1},
  pages        = {57--73},
  year         = {2003},
  url          = {https://doi.org/10.1016/S1467-0895(03)00010-1},
  doi          = {10.1016/S1467-0895(03)00010-1},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/SuttonH03.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/TinkerF03,
  author       = {Tony Tinker and
                  Barbara Feknous},
  title        = {The politics of the new courseware: resisting the real subsumption
                  of asynchronous educational technology},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {4},
  number       = {2},
  pages        = {141--164},
  year         = {2003},
  url          = {https://doi.org/10.1016/S1467-0895(03)00007-1},
  doi          = {10.1016/S1467-0895(03)00007-1},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/TinkerF03.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/VasarhelyiG03,
  author       = {Miklos A. Vasarhelyi and
                  Marilyn M. Greenstein},
  title        = {Underlying principles of the electronization of business: a research
                  agenda},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {4},
  number       = {1},
  pages        = {1--25},
  year         = {2003},
  url          = {https://doi.org/10.1016/S1467-0895(03)00002-2},
  doi          = {10.1016/S1467-0895(03)00002-2},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/VasarhelyiG03.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BowenR02,
  author       = {Paul L. Bowen and
                  Fiona H. Rohde},
  title        = {Further evidence of the effects of normalization on end-user query
                  errors: an experimental evaluation},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {4},
  pages        = {255--290},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(02)00070-2},
  doi          = {10.1016/S1467-0895(02)00070-2},
  timestamp    = {Wed, 19 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/BowenR02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/CalderonC02,
  author       = {Thomas G. Calderon and
                  John J. Cheh},
  title        = {A roadmap for future neural networks research in auditing and risk
                  assessment},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {4},
  pages        = {203--236},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(02)00068-4},
  doi          = {10.1016/S1467-0895(02)00068-4},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/CalderonC02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/David02,
  author       = {Julie Smith David},
  title        = {Discussion of DuPont analysis of an IT-enabled competitive advantage},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {3},
  pages        = {177--181},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(02)00035-0},
  doi          = {10.1016/S1467-0895(02)00035-0},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/David02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DehningS02,
  author       = {Bruce Dehning and
                  Theophanis Stratopoulos},
  title        = {DuPont analysis of an IT-enabled competitive advantage},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {3},
  pages        = {165--176},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(02)00032-5},
  doi          = {10.1016/S1467-0895(02)00032-5},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DehningS02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Dilnutt02,
  author       = {Rod Dilnutt},
  title        = {Knowledge management in practice: Three contemporary case studies},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {2},
  pages        = {75--81},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(02)00036-2},
  doi          = {10.1016/S1467-0895(02)00036-2},
  timestamp    = {Tue, 21 Mar 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Dilnutt02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DunnG02,
  author       = {Cheryl L. Dunn and
                  Severin V. Grabski},
  title        = {Second International Research Symposium on Accounting Information
                  Systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {4},
  pages        = {201--202},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(02)00067-2},
  doi          = {10.1016/S1467-0895(02)00067-2},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DunnG02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Fedorowicz02,
  author       = {Jane Fedorowicz},
  title        = {Discussion of adoption of Just-in-Time and Electronic Data Interchange
                  systems and perceptions of Cost Management Systems effectiveness},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {1},
  pages        = {63--68},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(01)00012-4},
  doi          = {10.1016/S1467-0895(01)00012-4},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Fedorowicz02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/GeertsM02,
  author       = {Guido L. Geerts and
                  William E. McCarthy},
  title        = {An ontological analysis of the economic primitives of the extended-REA
                  enterprise information architecture},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {1},
  pages        = {1--16},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(01)00020-3},
  doi          = {10.1016/S1467-0895(01)00020-3},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/GeertsM02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/KangB02,
  author       = {Helen Kang and
                  Graham Bradley},
  title        = {Measuring the performance of {IT} services: An assessment of {SERVQUAL}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {3},
  pages        = {151--164},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(02)00031-3},
  doi          = {10.1016/S1467-0895(02)00031-3},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/KangB02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LalaASG02,
  author       = {Vishal Lala and
                  Vicky Arnold and
                  Steve G. Sutton and
                  Liming Guan},
  title        = {The impact of relative information quality of e-commerce assurance
                  seals on Internet purchasing behavior},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {4},
  pages        = {237--253},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(02)00069-6},
  doi          = {10.1016/S1467-0895(02)00069-6},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/LalaASG02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Lampe02,
  author       = {James C. Lampe},
  title        = {Discussion of an ontological analysis of the economic primitives of
                  the extended-REA enterprise information architecture},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {1},
  pages        = {17--34},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(01)00021-5},
  doi          = {10.1016/S1467-0895(01)00021-5},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Lampe02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LeechS02,
  author       = {Stewart A. Leech and
                  Steve G. Sutton},
  title        = {Knowledge management issues in practice: Opportunities for research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {2},
  pages        = {69--73},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(02)00040-4},
  doi          = {10.1016/S1467-0895(02)00040-4},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/LeechS02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Malone02,
  author       = {David Malone},
  title        = {Knowledge management: {A} model for organizational learning},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {2},
  pages        = {111--123},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(02)00039-8},
  doi          = {10.1016/S1467-0895(02)00039-8},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Malone02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Nicolaou02,
  author       = {Andreas I. Nicolaou},
  title        = {Adoption of just-in-time and electronic data interchange systems and
                  perceptions of cost management systems effectiveness},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {1},
  pages        = {35--62},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(01)00013-6},
  doi          = {10.1016/S1467-0895(01)00013-6},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Nicolaou02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/NogaA02,
  author       = {Tracy Noga and
                  Vicky Arnold},
  title        = {Do tax decision support systems affect the accuracy of tax compliance
                  decisions?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {3},
  pages        = {125--144},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(02)00034-9},
  doi          = {10.1016/S1467-0895(02)00034-9},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/NogaA02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/OLeary02,
  author       = {Daniel E. O'Leary},
  title        = {Knowledge management across the enterprise resource planning systems
                  life cycle},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {2},
  pages        = {99--110},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(02)00038-6},
  doi          = {10.1016/S1467-0895(02)00038-6},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/OLeary02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Rose02,
  author       = {Jacob M. Rose},
  title        = {Discussion of "Do tax decision support systems affect the accuracy
                  of tax compliance decisions?"},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {3},
  pages        = {145--149},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(02)00030-1},
  doi          = {10.1016/S1467-0895(02)00030-1},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Rose02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/SpremicS02,
  author       = {Mario Spremic and
                  Ivan Strugar},
  title        = {Strategic {IS} planning practise in Croatia: Organizational and managerial
                  challenges},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {3},
  pages        = {183--200},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(02)00033-7},
  doi          = {10.1016/S1467-0895(02)00033-7},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/SpremicS02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WickramasingheM02,
  author       = {Nilmini Wickramasinghe and
                  Gail L. Mills},
  title        = {Integrating e-commerce and knowledge management - what does the Kaiser
                  experience really tell us},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {3},
  number       = {2},
  pages        = {83--98},
  year         = {2002},
  url          = {https://doi.org/10.1016/S1467-0895(02)00037-4},
  doi          = {10.1016/S1467-0895(02)00037-4},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/WickramasingheM02.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BackTVV01,
  author       = {Barbro Back and
                  Jarmo Toivonen and
                  Hannu Vanharanta and
                  Ari Visa},
  title        = {Comparing numerical data and text information from annual reports
                  using self-organizing maps},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {4},
  pages        = {249--269},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(01)00018-5},
  doi          = {10.1016/S1467-0895(01)00018-5},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BackTVV01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BorthickBLR01,
  author       = {A. Faye Borthick and
                  Paul L. Bowen and
                  S. T. Liew and
                  Fiona H. Rohde},
  title        = {The effects of normalization on end-user query errors: An experimental
                  evaluation},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {4},
  pages        = {195--221},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(01)00023-9},
  doi          = {10.1016/S1467-0895(01)00023-9},
  timestamp    = {Wed, 19 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/BorthickBLR01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DebrecenyG01,
  author       = {Roger Debreceny and
                  Glen L. Gray},
  title        = {The production and use of semantically rich accounting reports on
                  the Internet: {XML} and {XBRL}},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {1},
  pages        = {47--74},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(00)00012-9},
  doi          = {10.1016/S1467-0895(00)00012-9},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DebrecenyG01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DunnG01,
  author       = {Cheryl L. Dunn and
                  Gregory J. Gerard},
  title        = {Auditor efficiency and effectiveness with diagrammatic and linguistic
                  conceptual model representations},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {4},
  pages        = {223--248},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(01)00022-7},
  doi          = {10.1016/S1467-0895(01)00022-7},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/DunnG01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/EttredgeRS01,
  author       = {Michael Ettredge and
                  Vernon J. Richardson and
                  Susan Scholz},
  title        = {The presentation of financial information at corporate Web sites},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {3},
  pages        = {149--168},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(00)00017-8},
  doi          = {10.1016/S1467-0895(00)00017-8},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/EttredgeRS01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/HuntonAG01,
  author       = {James E. Hunton and
                  Vicky Arnold and
                  Dana Gibson},
  title        = {Collective user participation: a catalyst for group cohesion and perceived
                  respect},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {1},
  pages        = {1--17},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(00)00013-0},
  doi          = {10.1016/S1467-0895(00)00013-0},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/HuntonAG01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LangMN01,
  author       = {Sandra S. Lang and
                  Michael M. Masoner and
                  Andreas I. Nicolaou},
  title        = {An empirical examination of the influence of organizational constraints
                  on information systems development},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {2},
  pages        = {75--102},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(01)00017-3},
  doi          = {10.1016/S1467-0895(01)00017-3},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/LangMN01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Leech01,
  author       = {Stewart A. Leech},
  title        = {Introduction: First International Research Symposium on Accounting
                  Information Systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {4},
  pages        = {193--194},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(01)00027-6},
  doi          = {10.1016/S1467-0895(01)00027-6},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Leech01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LiangLW01,
  author       = {Deron Liang and
                  Fengyi Lin and
                  Soushan Wu},
  title        = {Electronically auditing {EDP} systems: With the support of emerging
                  information technologies},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {2},
  pages        = {130--147},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(01)00014-8},
  doi          = {10.1016/S1467-0895(01)00014-8},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/LiangLW01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Mascha01,
  author       = {Maureen Francis Mascha},
  title        = {The effect of task complexity and expert system type on the acquisition
                  of procedural knowledge: Some new evidence},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {2},
  pages        = {103--124},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(01)00016-1},
  doi          = {10.1016/S1467-0895(01)00016-1},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Mascha01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Plumlee01,
  author       = {R. David Plumlee},
  title        = {Discussion of "The effect of task complexity and expert system type
                  on the acquisition of procedural knowledge: Some new evidence"},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {2},
  pages        = {125--129},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(01)00015-X},
  doi          = {10.1016/S1467-0895(01)00015-X},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Plumlee01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PostonG01,
  author       = {Robin S. Poston and
                  Severin Grabski},
  title        = {Financial impacts of enterprise resource planning implementations},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {4},
  pages        = {271--294},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(01)00024-0},
  doi          = {10.1016/S1467-0895(01)00024-0},
  timestamp    = {Fri, 13 Mar 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/PostonG01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Rose01,
  author       = {Jacob M. Rose},
  title        = {The effects of multimedia-induced affective states on recall and decision-making
                  by individual investors},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {1},
  pages        = {22--40},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(00)00015-4},
  doi          = {10.1016/S1467-0895(00)00015-4},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Rose01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Steinbart01,
  author       = {Paul John Steinbart},
  title        = {Discussion of "The effects of multimedia-induced affective states
                  on recall and decision making by individual investors"},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {1},
  pages        = {41--46},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(00)00016-6},
  doi          = {10.1016/S1467-0895(00)00016-6},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Steinbart01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Tuttle01,
  author       = {Brad Tuttle},
  title        = {Discussion of "Collective user participation: a catalyst for group
                  cohesion and perceived respect"},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {1},
  pages        = {18--21},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(00)00014-2},
  doi          = {10.1016/S1467-0895(00)00014-2},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Tuttle01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WoodroofS01,
  author       = {Jon B. Woodroof and
                  DeWayne Searcy},
  title        = {Continuous audit: Model development and implementation within a debt
                  covenant compliance domain},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {2},
  number       = {3},
  pages        = {169--191},
  year         = {2001},
  url          = {https://doi.org/10.1016/S1467-0895(01)00019-7},
  doi          = {10.1016/S1467-0895(01)00019-7},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/WoodroofS01.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BaldwinMS00,
  author       = {Amelia A. Baldwin and
                  Bonnie W. Morris and
                  James H. Scheiner},
  title        = {Where do {AIS} researchers publish?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {1},
  number       = {2},
  pages        = {123--134},
  year         = {2000},
  url          = {https://doi.org/10.1016/S1467-0895(00)00011-7},
  doi          = {10.1016/S1467-0895(00)00011-7},
  timestamp    = {Sat, 30 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/BaldwinMS00.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BenfordH00,
  author       = {Tanya L. Benford and
                  James E. Hunton},
  title        = {Incorporating information technology considerations into an expanded
                  model of judgment and decision making in accounting},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {1},
  number       = {1},
  pages        = {54--65},
  year         = {2000},
  url          = {https://doi.org/10.1016/S1467-0895(99)00004-4},
  doi          = {10.1016/S1467-0895(99)00004-4},
  timestamp    = {Sat, 30 Sep 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/BenfordH00.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DaigleA00,
  author       = {Ronald J. Daigle and
                  Vicky Arnold},
  title        = {An analysis of the research productivity of {AIS} faculty},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {1},
  number       = {2},
  pages        = {106--122},
  year         = {2000},
  url          = {https://doi.org/10.1016/S1467-0895(00)00007-5},
  doi          = {10.1016/S1467-0895(00)00007-5},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DaigleA00.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DunnG00,
  author       = {Cheryl L. Dunn and
                  Severin V. Grabski},
  title        = {Perceived semantic expressiveness of accounting systems and task accuracy
                  effects},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {1},
  number       = {2},
  pages        = {79--87},
  year         = {2000},
  url          = {https://doi.org/10.1016/S1467-0895(00)00004-X},
  doi          = {10.1016/S1467-0895(00)00004-X},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DunnG00.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/LeeH00,
  author       = {Sangjae Lee and
                  Ingoo Han},
  title        = {The impact of organizational contexts on {EDI} controls},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {1},
  number       = {3},
  pages        = {153--177},
  year         = {2000},
  url          = {https://doi.org/10.1016/S1467-0895(00)00008-7},
  doi          = {10.1016/S1467-0895(00)00008-7},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/LeeH00.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Nicolaou00,
  author       = {Andreas I. Nicolaou},
  title        = {A contingency model of perceived effectiveness in accounting information
                  systems: Organizational coordination and control effects},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {1},
  number       = {2},
  pages        = {91--105},
  year         = {2000},
  url          = {https://doi.org/10.1016/S1467-0895(00)00006-3},
  doi          = {10.1016/S1467-0895(00)00006-3},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Nicolaou00.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ODonnellD00,
  author       = {Ed O'Donnell and
                  Julie Smith David},
  title        = {How information systems influence user decisions: a research framework
                  and literature review},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {1},
  number       = {3},
  pages        = {178--203},
  year         = {2000},
  url          = {https://doi.org/10.1016/S1467-0895(00)00009-9},
  doi          = {10.1016/S1467-0895(00)00009-9},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ODonnellD00.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/PostonG00,
  author       = {Robin S. Poston and
                  Severin V. Grabski},
  title        = {Accounting information systems research: Is it another QWERTY?},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {1},
  number       = {1},
  pages        = {9--53},
  year         = {2000},
  url          = {https://doi.org/10.1016/S1467-0895(99)00003-2},
  doi          = {10.1016/S1467-0895(99)00003-2},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/PostonG00.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Summers00,
  author       = {Scott L. Summers},
  title        = {Discussion of perceived semantic expressiveness of accounting systems
                  and task accuracy effects},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {1},
  number       = {2},
  pages        = {88--90},
  year         = {2000},
  url          = {https://doi.org/10.1016/S1467-0895(00)00005-1},
  doi          = {10.1016/S1467-0895(00)00005-1},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Summers00.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Sutton00,
  author       = {Steve G. Sutton},
  title        = {The changing face of accounting in an information technology dominated
                  world},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {1},
  number       = {1},
  pages        = {1--8},
  year         = {2000},
  url          = {https://doi.org/10.1016/S1467-0895(99)00002-0},
  doi          = {10.1016/S1467-0895(99)00002-0},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Sutton00.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/YostR00,
  author       = {Jeffrey A. Yost and
                  Ronald H. Rasch},
  title        = {Optimal warranty arrangements for the design of accounting information
                  systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {1},
  number       = {3},
  pages        = {135--152},
  year         = {2000},
  url          = {https://doi.org/10.1016/S1467-0895(00)00010-5},
  doi          = {10.1016/S1467-0895(00)00010-5},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/YostR00.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
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