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Archibald de Araújo Silva , Maria Aparecida Gouvêa : Study on the effect of sample size on type I error, in the first, second and first-two digits excessmad tests. Int. J. Account. Inf. Syst. 48 : 100599 (2023 )export record
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journals/ijais/SlapnicarABS23 share record
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Sergeja Slapnicar , Micheal Axelsen , Ivano Bongiovanni , David Stockdale : A pathway model to five lines of accountability in cybersecurity governance. Int. J. Account. Inf. Syst. 51 : 100642 (2023 )export record
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journals/ijais/SuttonAH23 share record
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Steve G. Sutton , Vicky Arnold , Matthew Holt : An extension of the theory of technology dominance: Capturing the underlying causal complexity. Int. J. Account. Inf. Syst. 50 : 100626 (2023 )export record
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journals/ijais/VosselmanL23 share record
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Ed Vosselman , Ivo De Loo : Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism. Int. J. Account. Inf. Syst. 49 : 100609 (2023 )share record
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Ron Weber : Sociomateriality, agential realism, and the metaphysics of accounting information systems: A response to Vosselman and De Loo. Int. J. Account. Inf. Syst. 51 : 100639 (2023 )share record
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Yimei Zhang , Thomas Smith : The impact of customer firm data breaches on the audit fees of their suppliers. Int. J. Account. Inf. Syst. 50 : 100628 (2023 )export record
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journals/ijais/ZhangZDWC23 share record
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Chao Zhang , Weidong Zhu , Jun Dai , Yong Wu , Xulong Chen : Ethical impact of artificial intelligence in managerial accounting. Int. J. Account. Inf. Syst. 49 : 100619 (2023 )2022 export record
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journals/ijais/AkrongSO22 share record
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Godwin Banafo Akrong , Yunfei Shao , Ebenezer Owusu : Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP. Int. J. Account. Inf. Syst. 47 : 100579 (2022 )export record
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Benjamin A. Blakely , Jim Kurtenbach , Lovila Nowak : Exploring the information content of cyber breach reports and the relationship to internal controls. Int. J. Account. Inf. Syst. 46 : 100568 (2022 )export record
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journals/ijais/BootDFGG22 share record
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Walter R. Boot , Cheryl L. Dunn , Bachman P. Fulmer , Gregory J. Gerard , Severin V. Grabski : An eye tracking experiment investigating synonymy in conceptual model validation. Int. J. Account. Inf. Syst. 47 : 100578 (2022 )export record
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Jamie W. Freiman , Yongbum Kim , Miklos A. Vasarhelyi : Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing. Int. J. Account. Inf. Syst. 46 : 100573 (2022 )share record
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Guido L. Geerts , Daniel E. O'Leary : V-Matrix: A wave theory of value creation for big data. Int. J. Account. Inf. Syst. 47 : 100575 (2022 )export record
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Lars Hemling , Jacob Christian Plesner Rossing , Andreas Hoffjan : The use of information technology for international transfer pricing in multinational enterprises. Int. J. Account. Inf. Syst. 44 : 100546 (2022 )share record
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Sheng-Feng Hsieh , Gerard Brennan : Issues, risks, and challenges for auditing crypto asset transactions. Int. J. Account. Inf. Syst. 46 : 100569 (2022 )share record
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Pingping Huang , Yuehua Jiao , Sihai Li : Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity - Evidence from China. Int. J. Account. Inf. Syst. 45 : 100558 (2022 )share record
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So Young Jun , Dong Sung Kim , Suk Yoon Jung , Sang Gyung Jun , Jong Woo Kim : Stock investment strategy combining earnings power index and machine learning. Int. J. Account. Inf. Syst. 47 : 100576 (2022 )share record
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Jongkyum Kim , Jee-Hae Lim , Kyunghee Yoon : How do the content, format, and tone of Twitter-based corporate disclosure vary depending on earnings performance? Int. J. Account. Inf. Syst. 47 : 100574 (2022 )share record
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Hee-Jae Lee , Lu Zhang , Qi Liu , Miklos A. Vasarhelyi : Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing. Int. J. Account. Inf. Syst. 46 : 100571 (2022 )share record
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Wanyun Li : Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts. Int. J. Account. Inf. Syst. 44 : 100545 (2022 )export record
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journals/ijais/MonteiroVLLK22 share record
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Albertina Paula Monteiro , Joana Vale , Eduardo Leite , Marcin Lis , Joanna Kurowska-Pysz : The impact of information systems and non-financial information on company success. Int. J. Account. Inf. Syst. 45 : 100557 (2022 )share record
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Mário Papík , Lenka Papíková : Detecting accounting fraud in companies reporting under US GAAP through data mining. Int. J. Account. Inf. Syst. 45 : 100559 (2022 )export record
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journals/ijais/PerdanaLKA22 share record
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Arif Perdana , Hwee-Hoon Lee , SzeKee Koh , Desi Arisandi : Data analytics in small and mid-size enterprises: Enablers and inhibitors for business value and firm performance. Int. J. Account. Inf. Syst. 44 : 100547 (2022 )share record
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Olivia H. Plant , Jos van Hillegersberg , Adina Aldea : Rethinking IT governance: Designing a framework for mitigating risk and fostering internal control in a DevOps environment. Int. J. Account. Inf. Syst. 45 : 100560 (2022 )export record
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journals/ijais/SlapnicarVCD22 share record
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Sergeja Slapnicar , Tina Vuko , Marko Cular , Matej Drascek : Effectiveness of cybersecurity audit. Int. J. Account. Inf. Syst. 44 : 100548 (2022 )export record
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Theophanis C. Stratopoulos , Victor Xiaoqi Wang : Estimating the duration of competitive advantage from emerging technology adoption. Int. J. Account. Inf. Syst. 47 : 100577 (2022 )share record
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Tawei Wang , Ju-Chun Yen , Kyunghee Yoon : Responses to SEC comment letters on cybersecurity disclosures: An exploratory study. Int. J. Account. Inf. Syst. 46 : 100567 (2022 )share record
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Guangyue Zhang , Hilal Atasoy , Miklos A. Vasarhelyi : Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process. Int. J. Account. Inf. Syst. 46 : 100570 (2022 )share record
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Chanyuan (Abigail) Zhang , Soohyun Cho , Miklos A. Vasarhelyi : Explainable Artificial Intelligence (XAI) in auditing. Int. J. Account. Inf. Syst. 46 : 100572 (2022 )2021 share record
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Marian H. Amin , Ehab K. A. Mohamed , Ahmed Elragal : CSR disclosure on Twitter: Evidence from the UK. Int. J. Account. Inf. Syst. 40 : 100500 (2021 )export record
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Enrique Bonsón , Domenica Lavorato , Rita Lamboglia , Daniela Mancini : Artificial intelligence activities and ethical approaches in leading listed companies in the European Union. Int. J. Account. Inf. Syst. 43 : 100535 (2021 )