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Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems 缩小人才差距:会计和信息系统领域自闭症谱系障碍患者跨学科研究框架
IF 4.1 3区 管理学 Q2 BUSINESS Pub Date : 2024-10-21 DOI: 10.1016/j.accinf.2024.100712
Kristina C. Demek , Brian Giunta , Robert Pinsker
The accounting profession continues to face a talent shortage. In addition, the skills and demands of accountants continue to evolve as technology changes. At the same time, many autism spectrum disorder (ASD) persons remain unemployed or underemployed. Companies, including the Big 4, have begun hiring programs looking at a diverse set of individuals, including ASD persons. General anecdotes suggest ASD persons are thriving in terms of innovation, efficiency, and productivity. While neurotypical (NT) persons have been shown in multiple studies to rely on simple heuristics, which reduce judgment quality, we argue that there are neuropsychological differences in visual perception and attention that play a vital role in why ASD persons may be less susceptible to heuristics and biases; hence, increasing judgment quality. This paper presents an interdisciplinary research framework that adapts the human information processor model of cognition to bring together the judgment and decision-making, autism, and neuropsychological literatures to focus on areas where ASD persons may have judgment-related advantages over NT persons. We discuss the framework and present example research questions for two areas where ASD accountants are performing tasks: cybersecurity and software development. Our framework presents a guide for future empirical research where accounting academics can lead an interdisciplinary effort to support company inclusion programs of ASD persons and, more broadly, of neurodivergent persons.
会计行业仍然面临人才短缺的问题。此外,随着技术的发展,会计师的技能和需求也在不断变化。与此同时,许多自闭症谱系障碍(ASD)患者仍然失业或就业不足。包括四大会计师事务所在内的公司已开始实施招聘计划,寻找包括自闭症谱系障碍人士在内的各类人才。一般的轶事表明,ASD 患者在创新、效率和生产力方面表现出色。多项研究表明,神经畸形(NT)患者依赖简单的启发式判断,从而降低了判断质量,而我们认为,ASD患者在视觉感知和注意力方面存在神经心理学差异,这对他们不易受启发式判断和偏见的影响,从而提高判断质量起到了至关重要的作用。本文提出了一个跨学科研究框架,该框架调整了人类认知信息处理器模型,将判断与决策、自闭症和神经心理学文献结合起来,重点研究 ASD 患者与 NT 患者相比在哪些方面可能具有与判断相关的优势。我们讨论了这一框架,并针对 ASD 会计师执行任务的两个领域提出了研究问题示例:网络安全和软件开发。我们的框架为未来的实证研究提供了指导,会计学术界可以在这些研究中引领跨学科的努力,以支持公司对 ASD 人士以及更广泛意义上的神经变异人士的包容计划。
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引用次数: 0
A scoping review of ChatGPT research in accounting and finance 会计和财务领域 ChatGPT 研究的范围审查
IF 4.1 3区 管理学 Q2 BUSINESS Pub Date : 2024-10-07 DOI: 10.1016/j.accinf.2024.100715
Mengming Michael Dong , Theophanis C. Stratopoulos , Victor Xiaoqi Wang
This paper provides a review of recent publications and working papers on ChatGPT and related Large Language Models (LLMs) in accounting and finance. The aim is to understand the current state of research in these two areas and identify potential research opportunities for future inquiry. We identify three common themes from these earlier studies. The first theme focuses on applications of ChatGPT and LLMs in various fields of accounting and finance. The second theme utilizes ChatGPT and LLMs as a new research tool by leveraging their capabilities such as classification, summarization, and text generation. The third theme investigates implications of LLM adoption for accounting and finance professionals, as well as for various organizations and sectors. While these earlier studies provide valuable insights, they leave many important questions unanswered or partially addressed. We propose venues for further exploration and provide technical guidance for researchers seeking to employ ChatGPT and related LLMs as a tool for their research.
本文综述了近期有关 ChatGPT 以及会计和金融领域相关大型语言模型 (LLM) 的出版物和工作文件。其目的是了解这两个领域的研究现状,并为未来的探索确定潜在的研究机会。我们从这些早期研究中发现了三个共同主题。第一个主题侧重于 ChatGPT 和 LLMs 在会计和金融各领域的应用。第二个主题是利用 ChatGPT 和 LLMs 的分类、总结和文本生成等功能,将其作为一种新的研究工具。第三个主题是研究采用 LLM 对会计和金融专业人士以及各种组织和部门的影响。虽然这些早期研究提供了有价值的见解,但仍有许多重要问题没有得到解答或部分得到了解决。我们提出了进一步探索的途径,并为寻求使用 ChatGPT 和相关 LLM 作为研究工具的研究人员提供了技术指导。
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引用次数: 0
Digital transformation voluntary disclosure: Insights from leading European companies 数字化转型自愿披露:欧洲领先企业的见解
IF 4.1 3区 管理学 Q2 BUSINESS Pub Date : 2024-09-29 DOI: 10.1016/j.accinf.2024.100711
Cinta Borrero-Domínguez , Virginia Cortijo-Gallego , Tomás Escobar-Rodríguez

Purpose

The first goal of this paper is to propose guidelines for digital transformation (DT) voluntary disclosure, using as a starting point the DT voluntary disclosure practices followed by leading European companies. As a second goal, we analyse the factors that may be influencing the DT reporting practices adopted by these companies.

Design/ methodology/ approach

This paper combines qualitative text data mining and panel least squares methodologies to explore current DT disclosure practices followed by leading European companies in their annual reports, and to test our hypotheses identifying the factors that may be influencing the DT reporting practices.

Findings

Our findings show that leading European companies are currently disclosing information about DT on a voluntary basis. However, we find significant differences in their reporting practices, which means that there is still a lack of standardization that can be overcome through DT voluntary disclosure guidelines. Our study contributes to the literature by showing the significant effect of company size, economic sector, the Covid-19 pandemic and CEO gender on DT voluntary disclosure practices.

Originality

We created DT voluntary disclosure guidelines for leading European companies. Having globally harmonised disclosure practices may lead to making meaningful comparisons among companies. Furthermore, results from the panel least squares method significantly contribute to our understanding of the factors that shape the disclosure practices of companies regarding their DT voluntary disclosure initiatives.
本文的第一个目标是,以欧洲领先企业的数字化转型(DT)自愿披露实践为起点,提出数字化转型(DT)自愿披露指南。第二个目标是分析可能影响这些公司采用 DT 报告实践的因素。
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引用次数: 0
Understanding cybersecurity breach contagion effects: The role of the loss heuristic and internal controls 了解网络安全漏洞的传染效应:损失启发式和内部控制的作用
IF 4.1 3区 管理学 Q2 BUSINESS Pub Date : 2024-09-26 DOI: 10.1016/j.accinf.2024.100714
Andrea Seaton Kelton , Ya-Wen Yang
In this study, we seek to provide insights into the conflicting findings from prior research about whether the consequences of a cybersecurity breach spillover to non-breached bystander firms in the same industry − a phenomenon known as contagion effects. When considering the implications of a breach for a bystander firm, we suggest investors will rely on the loss heuristic and thus view loss (profit) bystander firms as more (less) likely to suffer a similar breach in the future. This will lead to greater cybersecurity breach contagion effects for loss firms than for profit firms. Furthermore, we propose that internal control quality will mitigate contagion effects and to a greater extent for loss firms than for profit firms. To test our hypotheses, we use a sample of cybersecurity breaches and identify a sample of non-breached bystander firms in the same subindustry as the breached firms. Our findings support our predictions and help explain the mixed findings from research on cybersecurity breach contagion effects. Results should also be informative to boards of directors and firm management considering ways to minimize costs associated with contagion effects.
在本研究中,我们试图就先前研究中关于网络安全漏洞的后果是否会波及同行业中未受漏洞影响的旁观企业这一相互矛盾的结论提供见解,这种现象被称为传染效应。在考虑网络安全漏洞对旁观企业的影响时,我们认为投资者会依赖于损失启发式,从而认为亏损(盈利)的旁观企业在未来遭遇类似漏洞的可能性更大(更小)。这将导致亏损企业的网络安全漏洞传染效应大于盈利企业。此外,我们还提出,内部控制质量将减轻传染效应,并且对亏损企业的影响程度要大于对盈利企业的影响程度。为了验证我们的假设,我们使用了网络安全漏洞样本,并确定了与漏洞企业同属一个子行业的非漏洞旁观企业样本。我们的研究结果支持我们的预测,并有助于解释有关网络安全漏洞传染效应的研究结果的混杂性。对于正在考虑如何最大限度降低与传染效应相关的成本的董事会和公司管理层来说,研究结果也应具有参考价值。
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引用次数: 0
Internal control risk disclosure, media coverage and stock price crash risk: Evidence from China 内部控制风险披露、媒体报道与股价暴跌风险:来自中国的证据
IF 4.1 3区 管理学 Q2 BUSINESS Pub Date : 2024-09-23 DOI: 10.1016/j.accinf.2024.100710
Jiajun Zhu , Xuetong Hu , Jing Gao , Hongping Tan
This study delves into the COSO framework to explore the impact of risk disclosure of internal control and media coverage on stock price crash risk. Our findings reveal that effective risk disclosure of internal control plays a crucial role in reducing a company’s stock price crash risk. Additionally, positive and negative media coverage exhibit contrasting effects on crash risk. Notably, the efficacy of internal risk governance significantly shapes the “Double-edged Sword” effect of media monitoring and ultimately influences stock prices. Finally, we uncover the mechanisms through which risk disclosure mitigates stock price crash risk. In summary, our research offers novel insights and practical recommendations for enhancing corporate governance practices.
本研究深入研究了 COSO 框架,探讨了内部控制风险披露和媒体报道对股价暴跌风险的影响。我们的研究结果表明,有效的内部控制风险披露对降低公司股价暴跌风险起着至关重要的作用。此外,正面和负面的媒体报道对股价暴跌风险的影响也截然不同。值得注意的是,内部风险治理的有效性极大地影响了媒体监督的 "双刃剑 "效应,并最终影响股价。最后,我们揭示了风险披露减轻股价暴跌风险的机制。总之,我们的研究为加强公司治理实践提供了新颖的见解和实用的建议。
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引用次数: 0
Exploring accounting and AI using topic modelling 利用主题建模探索会计与人工智能
IF 4.1 3区 管理学 Q2 BUSINESS Pub Date : 2024-09-21 DOI: 10.1016/j.accinf.2024.100709
Brid Murphy , Orla Feeney , Pierangelo Rosati , Theo Lynn

Historically, literature suggests that a variety of accounting roles will be replaced by Artificial Intelligence (AI) and related technologies; however, in recent years there is a growing recognition that accounting can in fact harness AI’s potential to add value to organisations. Commentators have highlighted the need for increased research exploring accounting and AI and for accounting scholars to consider multi-disciplinary research in this area. This study uses a form of topic modelling to analyse literature exploring AI and related techniques in an accounting context. Latent Dirichlet Allocation (LDA) has been used to enable probabilistic, machine-based interrogation of large volumes of literature. This study applies LDA to the abstracts of 930 peer-reviewed academic publications from a variety of disciplines to identify the most significant accounting and AI topics discussed in the literature during the period 1990 to 2023. Our findings suggest that prior literature reviews based on more traditional methodologies do not capture a comprehensive picture of accounting and AI research. Eleven topic clusters are identified which provide a comprehensive topology of the extant literature discussing accounting and AI and set out an agenda for future research designed to foster academic progress in the area. It also represents one of the first applications of probabilistic topic modelling to accounting literature.

从历史上看,有文献表明,各种会计角色将被人工智能(AI)和相关技术所取代;然而,近年来,越来越多的人认识到,会计实际上可以利用人工智能的潜力为组织增值。评论家们强调,有必要加强对会计与人工智能的研究,会计学者也有必要考虑在这一领域开展多学科研究。本研究采用一种主题建模的形式,来分析在会计背景下探索人工智能及相关技术的文献。Latent Dirichlet Allocation (LDA) 已被用于对大量文献进行基于机器的概率分析。本研究将 LDA 应用于来自不同学科的 930 篇同行评审学术出版物的摘要,以确定 1990 年至 2023 年期间文献中讨论的最重要的会计和人工智能主题。我们的研究结果表明,以往基于更传统方法的文献综述并不能全面反映会计与人工智能研究的情况。我们确定了 11 个主题集群,为讨论会计与人工智能的现有文献提供了一个全面的拓扑结构,并为未来研究制定了一个议程,旨在促进该领域的学术进步。这也是概率主题建模在会计文献中的首次应用。
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引用次数: 0
The application of continuous audit and monitoring methodology: A government medication procurement case 持续审计和监督方法的应用:政府药品采购案例
IF 4.1 3区 管理学 Q2 BUSINESS Pub Date : 2024-09-21 DOI: 10.1016/j.accinf.2024.100713
Wenru Wang , Miklos A. Vasarhelyi
In the government procurement process, waste and abuses are hard to avoid, and there are usually latencies between the event occurrence and detection works. The continuous audit methodology has been adopted by many public and private firms to actively monitor transactions and detect possible anomalies. Compared to the adoptions in the private sector, implementations of continuous audit and monitoring of government procurement analyses are limited. This study applies the continuous monitoring and audit methodology to the medication procurement data of a Brazilian city government, and it aims to help internal auditors identify exceptions and anomalies in procurements for further investigation. By introducing the comparison of exogenous data, this study further provides cost management opportunities.
在政府采购过程中,浪费和弊端难以避免,而且事件发生和检测工作之间通常存在延迟。持续审计方法已被许多公共和私营企业所采用,以积极监控交易并发现可能的异常情况。与私营部门相比,对政府采购分析实施持续审计和监控的情况还很有限。本研究将持续监控和审计方法应用于巴西某市政府的药物采购数据,旨在帮助内部审计人员发现采购中的异常情况和异常现象,以便进一步调查。通过引入外生数据比较,本研究进一步提供了成本管理机会。
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引用次数: 0
The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions 网络安全风险管理策略披露对投资者判断和决策的影响
IF 4.1 3区 管理学 Q2 BUSINESS Pub Date : 2024-08-11 DOI: 10.1016/j.accinf.2024.100696
Jiehui (Annabella) Huang, Uday Murthy

In March 2022, the Securities and Exchange Commission (SEC) proposed the mandatory reporting of cybersecurity risk management policies for public companies. This study aims to explore the potential impact of cybersecurity risk management strategy disclosure on nonprofessional investors. Using a 4 x 1 between-participants experimental design, we examine whether nonprofessional investors’ perceptions and decisions differ between disclosed cybersecurity risk management strategies of self-assessment, self-assessment referencing the National Institute of Standards and Technology (NIST) framework, third-party assurance, and insurance. We find that nonprofessional investors’ willingness to invest is significantly higher for the insurance strategy compared to the third-party cybersecurity examination and self-assessment (without reference to NIST) strategies. Moderated mediation analysis reveals that investors’ perceptions of financial risk moderates the mediating effect of perceived cybersecurity risk management strategy effectiveness on the relation between cybersecurity risk management strategy and likelihood of investment. Our study contributes to regulators, practitioners, and stakeholders concerned about the potential impact of cybersecurity risk management strategy disclosures on nonprofessional investors.

2022 年 3 月,美国证券交易委员会(SEC)提议强制要求上市公司报告网络安全风险管理政策。本研究旨在探讨网络安全风险管理策略披露对非专业投资者的潜在影响。我们采用 4 x 1 参与者之间的实验设计,考察非专业投资者对自我评估、参考框架的自我评估、第三方保证和保险这几种已披露的网络安全风险管理策略的看法和决策是否存在差异。我们发现,与第三方网络安全检查和自我评估(不参考 NIST)策略相比,非专业投资者对保险策略的投资意愿明显更高。调节中介分析显示,投资者对金融风险的感知调节了感知到的网络安全风险管理策略有效性对网络安全风险管理策略和投资可能性之间关系的中介效应。我们的研究有助于监管机构、从业人员和关注网络安全风险管理策略披露对非专业投资者潜在影响的利益相关者。
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引用次数: 0
Artificial intelligence co-piloted auditing 人工智能协同审计
IF 4.1 3区 管理学 Q2 BUSINESS Pub Date : 2024-07-15 DOI: 10.1016/j.accinf.2024.100698
Hanchi Gu , Marco Schreyer , Kevin Moffitt , Miklos Vasarhelyi

This paper proposes the concept of artificial intelligence co-piloted auditing, emphasizing the collaborative potential of auditors and foundation models in the auditing domain. The paper discusses the future relationship and interactions of human auditors and AI, imagining an audit setup where auditors’ capabilities are enhanced through artificial intelligence across a variety of audit tasks. To exemplify the potential of this co-piloted audit paradigm, we illustrate a systematic fine-tuning approach to foundation models using Chain-of-Thought prompting. This study showcases how foundation models can work as collaborators flexibly with auditors, enabling the model to accurately identify transactions from instructions. This study provides a detailed description of the formulated prompt protocols and the corresponding responses generated by ChatGPT, ensuring reproducibility. We envision this work as an initial step towards the widespread implementation of co-piloted auditing, paving the way for more efficient, accurate, and insightful audit procedures.

本文提出了人工智能协同审计的概念,强调审计领域中审计人员和基础模型的协作潜力。本文讨论了人类审计师与人工智能的未来关系和互动,想象了一种审计设置,在这种设置中,审计师的能力通过人工智能在各种审计任务中得到增强。为了体现这种共同引导的审计范式的潜力,我们使用思维链(Chain-of-Thought)提示对基础模型进行了系统的微调。这项研究展示了基础模型如何作为合作者灵活地与审计人员合作,使模型能够从指令中准确识别交易。本研究详细描述了制定的提示协议和 ChatGPT 生成的相应响应,确保了可重复性。我们将这项工作视为广泛实施协同引导审计的第一步,为更高效、更准确、更有洞察力的审计程序铺平道路。
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引用次数: 0
Fair value estimates for illiquid cryptocurrency 非流动加密货币的公允价值估算
IF 4.1 3区 管理学 Q2 BUSINESS Pub Date : 2024-07-13 DOI: 10.1016/j.accinf.2024.100700
Guangyue Zhang , Alexander Sannella , Gerard Brennan , Muhammad Talha Afzal

To address the need for reporting and disclosure of cryptocurrency holdings in compliance with the FASB guidance for the use of fair value measurements for cryptocurrency (FASB, 2023), this paper develops a modeling process for reporting entities to measure the market value of cryptocurrencies with limited or no observable transactions. In this valuation model, we consider the last observable market information with time decay, its comparable assets market index, and dynamic real-time market participants’ sentiment and attention. Notably, the application of exogenous variables allows us to maximize the observable inputs in measuring fair value, such as asset classification based on economic traits and market participants’ attention and sentiment measurement with online media textual analytics. We propose a valuation framework and construct a prediction model that can achieve a prediction accuracy of 87 % on target asset resurging prices.

为满足报告和披露加密货币持有情况的需要,以符合美国财务会计准则委员会(FASB)关于加密货币使用公允价值计量的指导意见(FASB,2023 年),本文为报告实体开发了一个建模流程,以计量可观察交易有限或没有的加密货币的市场价值。在该估值模型中,我们考虑了具有时间衰减的最后可观测市场信息、其可比资产市场指数以及动态实时市场参与者的情绪和注意力。值得注意的是,外生变量的应用使我们在衡量公允价值时能够最大限度地利用可观察输入,如基于经济特征的资产分类和利用在线媒体文本分析的市场参与者关注度和情绪衡量。我们提出了一个估值框架,并构建了一个预测模型,该模型对目标资产复牌价格的预测准确率可达 87%。
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引用次数: 0
期刊
International Journal of Accounting Information Systems
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