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African Journal of Information Systems最新文献

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Research on Designing Korean Emotional Dictionary using Intelligent Natural Language Crawling System in SNS 基于智能自然语言抓取系统的SNS韩语情感词典设计研究
IF 0.7 Q4 COMPUTER SCIENCE, INFORMATION SYSTEMS Pub Date : 2020-01-01 DOI: 10.5859/KAIS.2020.29.3.237
Jong-hwa Lee
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引用次数: 1
A Study on the Effect of Reviewer's Attributes on the Usefulness of Online Review 评论者属性对在线评论有用性的影响研究
IF 0.7 Q4 COMPUTER SCIENCE, INFORMATION SYSTEMS Pub Date : 2020-01-01 DOI: 10.5859/KAIS.2020.29.2.173
Yao Ziyan, Park, YoungKi, Taeho Hong
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引用次数: 2
Implications of Cybersecurity on Accounting Information 网络安全对会计信息的影响
IF 0.7 Q4 COMPUTER SCIENCE, INFORMATION SYSTEMS Pub Date : 2019-09-01 DOI: 10.2308/isys-10715
Diane J. Janvrin, T. Wang
R ecent high-profile cybersecurity incidents, such as Equifax, Sony, and Target, have increased professional and regulatory attention. For example, organizations are under pressure to demonstrate that they are managing cybersecurity threats, and that they have effective processes and controls in place to detect, respond to, mitigate, and recover from breaches and other security events. Cybersecurity risk management involves not only improving internal controls, but also includes a wide range of factors from strategy, IT management, investment decisions, human behavior, disaster recovery/business continuity, and technical solutions to actual implementation and practices. From the regulatory perspective, the PCAOB explicitly included the assessment of cybersecurity risks in its 2018–2022 strategic plan (PCAOB 2018). Further, the Securities and Exchange Commission (SEC) recently issued reporting guidelines on cybersecurity risk disclosures (SEC 2018), while the AICPA proposed an assurance framework for auditors to use to evaluate an organization’s cybersecurity risk management policies and procedures (AICPA 2017). Accounting information systems (AIS) researchers, who stand at the intersection between information systems and accounting, can contribute to understanding the impact of cybersecurity on accounting information from different theoretical or empirical perspectives. For example, our emphasis on understanding how behavior impacts action may provide insight to managers as they develop and implement cybersecurity policies and work to prevent and detect cybersecurity breaches. Further, our knowledge of how financial and nonfinancial information impacts organizational value may be helpful to investigate how investors and auditors react to disclosed data security breaches. Finally, we offer this special-theme issue to encourage cybersecurity research by the broader accounting community. To illustrate, Banker and Feng (2019) and Richardson, Smith, and Watson (2019) demonstrate how archival financial methodology can be used to examine important cybersecurity issues. Accounting behavioral researchers are encouraged to follow the lead of Cheng and Walton (2019) and Frank, Grenier, and Pyzoha (2019) in using experiments to provide insights into cybersecurity challenges. Further, managerial researchers may find Curry, Marshall, Correia, and Crossler’s (2019) work helpful in generating ideas on how applicable theories and skills can be applied to this important topic.
最近备受瞩目的网络安全事件,如Equifax、索尼和Target,引起了专业人士和监管机构的关注。例如,组织在压力下证明他们正在管理网络安全威胁,并且他们有有效的流程和控制措施来检测、响应、减轻和从漏洞和其他安全事件中恢复。网络安全风险管理不仅涉及改进内部控制,还包括从战略、IT管理、投资决策、人类行为、灾难恢复/业务连续性、技术解决方案到实际实施和实践的广泛因素。从监管角度来看,PCAOB明确将网络安全风险评估纳入其2018 - 2022年战略计划(PCAOB 2018)。此外,美国证券交易委员会(SEC)最近发布了关于网络安全风险披露的报告指南(SEC 2018),而美国注册会计师协会(AICPA)提出了一个保证框架,供审计师用于评估组织的网络安全风险管理政策和程序(AICPA 2017)。会计信息系统(AIS)研究人员站在信息系统和会计之间的交叉点,可以从不同的理论或实证角度帮助理解网络安全对会计信息的影响。例如,我们强调理解行为如何影响行动,这可能为管理人员制定和实施网络安全政策以及预防和检测网络安全漏洞的工作提供见解。此外,我们对财务和非财务信息如何影响组织价值的了解可能有助于调查投资者和审计师对披露的数据安全漏洞的反应。最后,我们提供这个专题问题,以鼓励更广泛的会计界进行网络安全研究。为了说明这一点,Banker和Feng(2019)以及Richardson, Smith和Watson(2019)展示了如何使用档案财务方法来检查重要的网络安全问题。鼓励会计行为研究人员跟随Cheng和Walton(2019)以及Frank、Grenier和Pyzoha(2019)的领导,使用实验来提供对网络安全挑战的见解。此外,管理研究人员可能会发现Curry、Marshall、Correia和Crossler(2019)的工作有助于产生关于如何将适用的理论和技能应用于这一重要主题的想法。
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引用次数: 5
The Use of Crowdsourcing and Social Media in Accounting Research 众包和社交媒体在会计研究中的应用
IF 0.7 Q4 COMPUTER SCIENCE, INFORMATION SYSTEMS Pub Date : 2019-03-01 DOI: 10.2308/ISYS-51978
C. Ku, C. Ku, M. Firoozi
ABSTRACT In this study, we investigate the use of crowdsourcing websites in accounting research. Our analysis shows that the use of crowdsourcing in accounting research is relatively low, and these...
在本研究中,我们研究了众包网站在会计研究中的应用。我们的分析表明,在会计研究中使用众包的比例相对较低,这些…
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引用次数: 4
Developing the online reviews based recommender models for multi-attributes using deep learning 利用深度学习开发基于在线评论的多属性推荐模型
IF 0.7 Q4 COMPUTER SCIENCE, INFORMATION SYSTEMS Pub Date : 2019-01-01 DOI: 10.5859/KAIS.2019.28.1.97
이륜경, Namho Chung, Taeho Hong
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引用次数: 1
The Impact of Artificial Intelligence Adoption in Candidates Screening and Job Interview on Intentions to Apply 在候选人筛选和工作面试中采用人工智能对申请意向的影响
IF 0.7 Q4 COMPUTER SCIENCE, INFORMATION SYSTEMS Pub Date : 2019-01-01 DOI: 10.5859/KAIS.2019.28.2.25
Hwan-Woo Lee, S. Lee, Jung, Kyoung-Chol
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引用次数: 1
Understanding the formation mechanism of SNS addiction and its prevention strategy 了解社交网络成瘾的形成机制及预防策略
IF 0.7 Q4 COMPUTER SCIENCE, INFORMATION SYSTEMS Pub Date : 2019-01-01 DOI: 10.5859/KAIS.2019.28.4.27
Byoungsoo Kim
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引用次数: 1
Why Do Mobile Device Users Take a Risky Behavior?: Focusing on Model of the Determinants of Risk Behavior 为什么移动设备用户会采取冒险行为?关注风险行为决定因素模型
IF 0.7 Q4 COMPUTER SCIENCE, INFORMATION SYSTEMS Pub Date : 2019-01-01 DOI: 10.5859/KAIS.2019.28.2.129
Kim, Jongki, Kim, Ji-yun
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引用次数: 0
A Study on Factors Influencing the Continuous Use Intention of Mobile Easy Payment Service: Integration of information system Post Acceptance Model and value model 移动便捷支付服务持续使用意愿影响因素研究:信息系统后接受模型与价值模型的整合
IF 0.7 Q4 COMPUTER SCIENCE, INFORMATION SYSTEMS Pub Date : 2019-01-01 DOI: 10.5859/KAIS.2019.28.1.155
Min Qu, 김은희
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引用次数: 2
Comparative Analysis of Work-Life Balance Issues between Korea and the United States 韩国与美国工作与生活平衡问题的比较分析
IF 0.7 Q4 COMPUTER SCIENCE, INFORMATION SYSTEMS Pub Date : 2019-01-01 DOI: 10.5859/KAIS.2019.28.2.153
Lee, So-hyun, 김민수, Hee-Woong Kim
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引用次数: 1
期刊
African Journal of Information Systems
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