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@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}
}