International Journal of Accounting Information Systems最新文献

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Measuring the pervasiveness of IT general controls: A model and empirical validation 衡量IT通用控制的普遍性：一个模型和经验验证

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-06-23 DOI: 10.1016/j.accinf.2025.100752

Michel Benaroch

Auditing IT general controls (ITGC) for Sarbanes-Oxley (SOX) compliance is challenging because all ITGCs are presumed to be pervasive and in need of detailed testing. However, some ITGCs are more pervasive than others and have a greater impact on financial reporting. We developed a network model of ITGCs embedded in a system of enterprise information systems (IS) processes and used network centrality metrics to score the pervasiveness of an ITGC based on its connectivity and its implied disruptive influence on the information flow needed for the IS process system to function as intended. We tested our pervasiveness scores by examining the equity market reactions to revelations of specific ITGC deficiencies that led to cyber incidents (e.g., data breaches, cyberattacks). We found a direct relationship between ITGC pervasiveness and equity market reactions, suggesting that equity market participants attach greater value-relevance to more pervasive ITGCs. Our pervasiveness scores also explained equity market reactions better than the “priority” scores senior IT auditors assign to testing (auditing) specific ITGCs based on their importance to SOX compliance. Our findings are robust and hold for 17-day event windows and for the pre- and post-SOX periods.

审核IT通用控制（ITGC）以符合Sarbanes-Oxley （SOX）是一项挑战，因为所有ITGC都被认为是普遍存在的，并且需要详细的测试。然而，一些itgc比其他的更普遍，对财务报告的影响更大。我们开发了一个嵌入在企业信息系统（IS）流程系统中的ITGC网络模型，并使用网络中心性指标根据ITGC的连通性及其对IS流程系统按预期运行所需信息流的潜在破坏性影响，对ITGC的普遍性进行评分。我们通过考察股票市场对导致网络事件（如数据泄露、网络攻击）的特定ITGC缺陷披露的反应来测试我们的普遍性得分。我们发现ITGC的普遍性与股票市场反应之间存在直接关系，这表明股票市场参与者对更普遍的ITGC具有更大的价值相关性。我们的普遍性分数也比高级IT审计员根据测试（审计）特定的itgc对SOX遵从性的重要性分配的“优先级”分数更好地解释了股票市场的反应。我们的发现是稳健的，适用于17天的事件窗口以及sox之前和之后的时期。

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引用次数: 0

Digital transformation and cybersecurity risks 数字化转型和网络安全风险

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-06-05 DOI: 10.1016/j.accinf.2025.100749

Nida Türegün

This study analyzes the impact of integrating cybersecurity measures on the financial performance of banks. Utilizing regression analysis with data from 100 financial institutions, the findings reveal that banks prioritizing cybersecurity perform better financially. This study demonstrates that it is the quality and strategic integration of cybersecurity measures, as revealed through disclosures, that significantly influence financial outcomes, rather than the sheer scale of investment. A subsample analysis suggests that larger banks appear more resilient to cybersecurity threats due to scale-related advantages, while smaller banks can also improve their financial performance by adopting proportionate, strategically aligned cybersecurity measures. Effective cybersecurity integration correlates with improved financial metrics such as return on assets and equity. Furthermore, the severity of cybersecurity incidents negatively impacts financial performance, emphasizing the importance of proactive risk management. This study underscores the critical role of cybersecurity in financial strategy, enabling banks to navigate digital transformation challenges effectively.

本研究分析整合网络安全措施对银行财务绩效的影响。通过对100家金融机构的数据进行回归分析，研究结果显示，优先考虑网络安全的银行在财务上表现更好。本研究表明，影响财务结果的是网络安全措施的质量和战略整合，而不是单纯的投资规模。子样本分析表明，由于规模相关优势，大型银行似乎更能抵御网络安全威胁，而小型银行也可以通过采取相称的、战略一致的网络安全措施来改善其财务绩效。有效的网络安全整合与改善的财务指标（如资产和股本回报率）相关。此外，网络安全事件的严重程度对财务绩效产生负面影响，强调了主动风险管理的重要性。该研究强调了网络安全在金融战略中的关键作用，使银行能够有效应对数字化转型挑战。

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引用次数: 0

Exploring Large Language Models in external audits: Implications and ethical considerations 在外部审计中探索大型语言模型：影响和道德考虑

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-06-05 DOI: 10.1016/j.accinf.2025.100748

Lazarus Elad Fotoh , Tatenda Mugwira

This study explores the impact of Large Language Models (LLMs) on external audits and their associated ethical implications. A small-scale survey was conducted with auditors from non-Big Four firms to assess their general perceptions of LLMs, followed by a qualitative evaluation of external LLMs in audit-specific tasks. In the latter, ChatGPT’s responses to audit-related scenarios were assessed by experienced audit partners, who rated and commented on the outputs without knowing their source. The findings indicate that while LLMs efficiently perform routine and mundane tasks such as generating human-like responses and preparing basic audit working papers and reports, external LLMs struggle to produce comprehensive, audit-specific reports. Non-Big Four auditors recognise LLMs’ time-saving potential and relevance in audit planning; however, concerns persist regarding the comprehensiveness and contextual relevance of external LLM-generated risk assessments and interpretations of auditing standards. Moreover, limitations inherent in external LLMs, such as outdated information and hallucinations, necessitate auditor oversight. Ethical concerns identified include threats to auditor objectivity, confidentiality, privacy, accountability, and intellectual property rights. The study reinforces that while LLMs can enhance audit efficiency, they should complement rather than replace auditors. Their successful integration in external audits requires prompt engineering, regulatory guidance, and auditor oversight. These findings contribute to the growing research on LLMs in auditing and provide insights for audit firms considering their adoption.

本研究探讨了大型语言模型（llm）对外部审计的影响及其相关的伦理含义。我们对来自非四大会计师事务所的审计师进行了一项小规模调查，以评估他们对法学硕士的总体看法，随后对外部法学硕士在审计特定任务中的表现进行了定性评估。在后者中，ChatGPT对审计相关场景的响应由经验丰富的审计合作伙伴进行评估，他们在不知道其来源的情况下对输出进行评级和评论。研究结果表明，虽然法学硕士可以有效地完成日常和平凡的任务，如生成类似人类的响应和准备基本的审计工作文件和报告，但外部法学硕士很难生成全面的审计特定报告。非四大会计师事务所认可llm在审计规划方面节省时间的潜力和相关性；然而，对于外部法学硕士产生的风险评估和审计标准解释的全面性和上下文相关性的担忧仍然存在。此外，外部法学硕士固有的局限性，如过时的信息和幻觉，需要审计师的监督。确定的道德问题包括对审计师客观性、保密性、隐私性、问责制和知识产权的威胁。该研究强调，虽然法学硕士可以提高审计效率，但他们应该补充而不是取代审计师。它们在外部审计中的成功集成需要及时的工程、法规指导和审计人员的监督。这些发现有助于对审计法学硕士的研究，并为考虑采用法学硕士的审计公司提供见解。

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引用次数: 0

Audit effort in the digital Era: Uncovering the dynamic interplay of business strategy and digital transformation 数字时代的审计工作：揭示业务战略和数字化转型之间的动态相互作用

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-05-08 DOI: 10.1016/j.accinf.2025.100747

Qiaoling Fang , Zichen Wang , Li Dang

This study investigates the impact of business strategy, digitalization, and their interaction on audit effort in the digital transformation era. Our findings reveal that Chinese prospector-type companies require higher levels of audit effort compared to defender-type companies. Furthermore, companies with greater digitalization tend to demand more audit effort due to the increased business risks associated with the adoption of advanced digital technologies. Contingency Theory predicts that a fit between prospector strategies and digitalization leads to more successful transformation outcomes and reduced business risks. Consistent with this theory, we find that the impact of digitalization on audit effort is reduced (increased) for prospector-type (defender-type) companies due to the strategic fit (misfit). This result highlights how the fit/misfit between a company’s strategy and its transformative initiatives can lead to varying levels of business risk, ultimately impacting the audit effort.

本研究探讨了企业战略、数字化及其相互作用对数字化转型时代审计工作的影响。我们的研究结果表明，与防御型公司相比，中国探矿型公司需要更高水平的审计工作。此外，由于采用先进数字技术带来的业务风险增加，数字化程度更高的公司往往需要更多的审计工作。权变理论预测，勘探者战略与数字化之间的契合将导致更成功的转型结果，并降低业务风险。与这一理论相一致，我们发现由于战略匹配（不匹配），数字化对探矿型（防御型）公司审计工作的影响减少（增加）。该结果突出了公司战略与其变革计划之间的匹配/不匹配如何导致不同程度的业务风险，最终影响审计工作。

引用次数: 0

Divergence from Benford’s law fails to measure financial statement accuracy 偏离本福德定律不能衡量财务报表的准确性

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-05-05 DOI: 10.1016/j.accinf.2025.100745

Manuel Cano-Rodríguez , Manuel Núñez-Nickel , Ana Licerán-Gutiérrez

The Financial Statement Divergence (FSD) score, a metric of the deviation of figures from Benford’s Distribution, has become increasingly popular in assessing financial information quality at the firm-year level. We test the validity of this metric by analyzing (1) if error-free financial statements conform to Benford and (2) if the FSD score increases with the presence of accounting errors or manipulations. Regarding the first analysis, firm-year financial statements’ conformity to Benford is much lower than previously reported in the literature; this implies that the assumption of error-free financial statements conforming to Benford would hold only if an exceptionally high proportion of companies report financial statements with a substantial number of line items affected by errors or manipulations. Regarding the second analysis, we theoretically show that the relationship between accounting errors or manipulations and divergence from Benford is inconsistent: FSD score variations are independent of the size of the error or manipulation, and errors or manipulations may increase, decrease, or have no effect on the FSD score. Empirically, we show that various subsamples with a priori lower accounting quality do not exhibit a higher FSD score and, using simulated values, we verify that manipulations can increase, decrease, or have no effect on the FSD depending on the value of the pre-managed FSD. Taken together, our results cast doubts on the FSD score’s validity in assessing financial information quality at the firm-year level.

财务报表偏离度（FSD）分数是衡量数据偏离本福德分布的一种指标，在评估公司年度财务信息质量方面越来越受欢迎。我们通过分析(1)无差错财务报表是否符合Benford和(2)FSD评分是否随着会计错误或操纵的存在而增加来检验这一指标的有效性。对于第一种分析，公司年度财务报表对Benford的符合性远低于先前文献报道；这意味着，只有当非常高比例的公司报告的财务报表中有大量的行项目受到错误或操纵的影响时，符合Benford的无错误财务报表的假设才成立。关于第二种分析，我们从理论上表明会计错误或操纵与Benford分歧之间的关系是不一致的：FSD分数的变化与错误或操纵的大小无关，错误或操纵可能会增加、减少或对FSD分数没有影响。根据经验，我们表明，具有先验较低会计质量的各种子样本不会表现出较高的FSD得分，并且使用模拟值，我们验证了操作可以增加，减少或对FSD没有影响，这取决于预管理的FSD的值。综上所述，我们的结果对FSD评分在评估公司年度财务信息质量方面的有效性提出了质疑。

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引用次数: 0

CEO gender and cybersecurity: The role of female CEOs in mitigating data breach risks CEO性别与网络安全：女性CEO在降低数据泄露风险中的作用

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-04-22 DOI: 10.1016/j.accinf.2025.100746

Liang Sun

While cybersecurity is an important concern and CEOs play a crucial role in managing cybersecurity risks, evidence on how CEO characteristics influence data breach incidents is limited. Motivated by the increasing frequency and severity of data breaches, this study investigates how CEO gender affects firms’ likelihood of experiencing a data breach. The findings show that firms led by female CEOs are less likely to experience breaches. This association remains robust after matching on breach likelihood and correcting for selection bias. Cross-sectional analyses show that the effect of female CEOs on reducing data breach likelihood is more pronounced in poorly governed firms and in firms lacking IT expertise among top executives. Further investigation suggest that enhanced IT governance is a mechanism through which female CEOs reduce firm’s data breach likelihood. Overall, my findings reveal how CEO characteristics influence firms’ cybersecurity outcomes and complement the literature on information security and gender diversity in corporate leadership.

虽然网络安全是一个重要问题，CEO在管理网络安全风险方面发挥着至关重要的作用，但关于CEO特征如何影响数据泄露事件的证据有限。由于数据泄露的频率和严重程度日益增加，本研究调查了CEO性别如何影响公司经历数据泄露的可能性。调查结果显示，由女性首席执行官领导的公司遭遇数据泄露的可能性较小。在匹配违约可能性和纠正选择偏差后，这种关联仍然是稳健的。横断面分析表明，在管理不善的公司和高管中缺乏IT专业知识的公司中，女性首席执行官对降低数据泄露可能性的影响更为明显。进一步的调查表明，加强IT治理是女性ceo降低公司数据泄露可能性的一种机制。总体而言，我的研究结果揭示了CEO特征如何影响公司的网络安全结果，并补充了关于信息安全和企业领导层性别多样性的文献。

引用次数: 0

Excessive custom XBRL tag usage in 10-K filings and SEC oversight 在10-K文件和SEC监督中过度使用自定义XBRL标记

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-03-19 DOI: 10.1016/j.accinf.2025.100742

Joung W. Kim , Daeun Lee

We conduct an in-depth examination of excessive custom XBRL tag usage in 10-K filings among U.S. firms. We discuss why some firms are prone to creating custom tags in 10-K filings and assess whether such excessive usage is associated with heightened regulatory attention from the SEC. First, we find that firms with weak internal controls are more likely to create custom tags in 10-K filings. Next, we observe a positive association between excessive custom tag usage and SEC oversight, evidenced by a higher likelihood of receiving comment letters and increased SEC involvement, which raises concerns over substantive disclosure deficiencies. In response to increased regulatory scrutiny, we document that firms reduce the proportion of custom tags in subsequent filings, and we find that SEC-reviewed custom tags enhance the informativeness of financial reports for investors. Collectively, our findings suggest that the excessive use of custom tags reflects a manifestation of firms’ disclosure deficiencies, which are mitigated during the SEC review process.

我们深入研究了美国公司在10-K文件中过度使用自定义XBRL标签的情况。我们讨论了为什么一些公司倾向于在10-K文件中创建自定义标签，并评估这种过度使用是否与美国证券交易委员会加强监管关注有关。首先，我们发现内部控制薄弱的公司更有可能在10-K文件中创建自定义标签。接下来，我们观察到过度自定义标签使用与SEC监督之间存在正相关关系，这可以通过收到评论信的可能性更高和SEC参与的增加来证明，这引起了对实质性披露缺陷的担忧。为了应对日益严格的监管审查，我们记录了公司在随后的文件中减少自定义标签的比例，我们发现sec审查的自定义标签增强了投资者财务报告的信息量。总的来说，我们的研究结果表明，过度使用自定义标签反映了公司披露缺陷的表现，这在SEC审查过程中得到了缓解。

引用次数: 0

Bankruptcy prediction: Integration of convolutional neural networks and explainable artificial intelligence techniques 破产预测：卷积神经网络和可解释的人工智能技术的集成

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-03-13 DOI: 10.1016/j.accinf.2025.100744

Yu-Cheng Lin , Roni Padliansyah , Yu-Hsin Lu , Wen-Rang Liu

Accurately predicting a company’s future performance is vital for both management and investors. This study employs the Explainable Artificial Intelligence (XAI) approach, utilizing a Convolutional Neural Network model (CNN) to forecast company financial conditions based on their financial ratios. By transforming financial data into images, we introduce a Bankruptcy Prediction Model (BPM) that enhances interpretability through techniques like Shapley Additive exPlanations (SHAP) and Local Interpretable Model-Agnostic Explanations (LIME). These XAI methods aim to clarify AI decisions in the BPM, addressing the ongoing debate within the financial research community regarding the most informative ratios for bankruptcy prediction. This research marks a significant advancement in financial accounting by merging the transparency of XAI with effective bankruptcy prediction, offering a more comprehensive understanding of financial ratio analysis.

准确预测公司的未来表现对管理层和投资者都至关重要。本研究采用可解释人工智能（XAI）方法，利用卷积神经网络模型（CNN）根据公司的财务比率预测公司的财务状况。通过将财务数据转换为图像，我们引入了破产预测模型（BPM），该模型通过Shapley加性解释（SHAP）和局部可解释模型不可知论解释（LIME）等技术增强了可解释性。这些XAI方法旨在澄清BPM中的AI决策，解决金融研究界关于破产预测的最具信息量比率的持续争论。本研究将XAI的透明度与有效的破产预测相结合，为财务比率分析提供了更全面的理解，这标志着财务会计的重大进步。

引用次数: 0

Earnings management visualization and prediction using machine learning methods 使用机器学习方法的盈余管理可视化和预测

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-03-10 DOI: 10.1016/j.accinf.2025.100743

David Veganzones , Eric Séverin

To create new insights and understanding of earnings management, this study attempts to diagnose firms’ financial profiles using machine learning methods and thereby provide a visual representation of the financial profiles that characterize earnings management strategies (upward and downward) and tools (accruals and real activities). By applying a novel machine learning method to detect signs of earnings management, this research reveals diverse financial profiles related to earnings management. Firms that conduct downward manipulation (accruals and real activities) share a sound financial profile. For firms that manipulate earnings upward, different types of financial distress influence the earnings management tool they use: Companies with liquidity constraints undertake accruals earnings management; companies with solvency difficulties are prone to real activities management. Notably, the proposed machine learning method outperforms traditional prediction methods in detecting signals of earnings management.

为了创造对盈余管理的新见解和理解，本研究试图使用机器学习方法诊断公司的财务概况，从而提供表征盈余管理策略（向上和向下）和工具（应计项目和实际活动）的财务概况的可视化表示。通过应用一种新的机器学习方法来检测盈余管理的迹象，本研究揭示了与盈余管理相关的各种财务概况。进行向下操纵（应计项目和实际活动）的公司都有良好的财务状况。对于向上操纵盈余的公司，不同类型的财务困境影响其使用的盈余管理工具：流动性受限的公司采用应计盈余管理；有偿付能力困难的公司容易进行实际活动管理。值得注意的是，本文提出的机器学习方法在检测盈余管理信号方面优于传统的预测方法。

引用次数: 0

A Framework for the Structured Implementation of Process Mining for Audit Tasks 审计任务过程挖掘的结构化实现框架

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-03-10 DOI: 10.1016/j.accinf.2025.100727

Tassilo L. Föhr , Valentin Reichelt , Kai-Uwe Marten , Marc Eulerich

Process Mining (PM) enhances the evaluation of the internal control system with corresponding tests of controls due to a comprehensive analysis of variants within business processes. It can be used by external and internal auditors to improve audit efficiency, effectiveness, and quality. Nevertheless, PM is still not an industry-wide best-practice standard, especially due to existing implementation barriers for practitioners. This study utilizes Design Science Research (DSR) to develop the Audit Process Mining (APM) Framework to implement PM into audit tasks and overcome existing implementation barriers. The APM Framework was designed using empirical insights extracted from interviews with subject matter experts across various audit firms and large industrial companies. Furthermore, 19 auditing professionals confirmed that the APM Framework is a valid and verified solution.

流程挖掘（Process Mining， PM）通过对业务流程中的变量进行全面分析，对相应的控制进行测试，从而增强了对内部控制系统的评估。外部和内部审计人员都可以使用它来提高审计效率、有效性和质量。然而，PM仍然不是行业范围内的最佳实践标准，特别是由于从业者现有的实现障碍。本研究利用设计科学研究（DSR）开发审计过程挖掘（APM）框架，将PM实施到审计任务中，并克服现有的实施障碍。APM框架的设计使用了从对不同审计公司和大型工业公司的主题专家的采访中提取的经验见解。此外，19名审计专业人员确认APM框架是一个有效且经过验证的解决方案。

引用次数: 0

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