International Journal of Accounting Information Systems最新文献

英文中文

Using process mining as an assurance tool in the three-lines-model 在三线模型中使用过程挖掘作为保证工具

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-01-23 DOI: 10.1016/j.accinf.2025.100731

Marc Eulerich , Qing Huang , Justin Pawlowski , Miklos A. Vasarhelyi

One broadly accepted approach to structure the corporate governance of an organization is the so called “Three-Lines-Model” (TLM), which consists of different assurance providers like internal controls, risk management or internal auditing. While previous studies in the field of process mining showed different specific use cases in different related areas of this TLM, like e.g. internal controls, there is not approach that directly links process mining to the TLM. Thus, this paper directly links process mining to all three lines of the TLM and validates the conceptual use cases with real corporate data from a multinational company. The results show the benefits of a TLM-wide implementation of process mining. Thus, our study contributes to the ongoing practical and academic discussions in several ways. First, it leverages the power of the TLM to construct the company’s assurance lines through process mining. Second, the real-world application in a multinational company provides a deep understanding of existing controls and monitoring environment. Third, it offers a broad variety of validated use cases that are aligned with the different lines and can be used as a generic framework for using process mining for different assurance activities.

一种被广泛接受的组织公司治理结构方法是所谓的“三线模型”（TLM），它由不同的保证提供者组成，如内部控制、风险管理或内部审计。虽然之前在流程挖掘领域的研究显示了该TLM在不同相关领域的不同具体用例，例如内部控制，但没有将流程挖掘与TLM直接联系起来的方法。因此，本文直接将流程挖掘与TLM的所有三行联系起来，并使用来自跨国公司的真实公司数据验证概念性用例。结果显示了在tlm范围内实现过程挖掘的好处。因此，我们的研究在几个方面为正在进行的实践和学术讨论做出了贡献。首先，它利用TLM的力量，通过流程挖掘来构建公司的保证线。其次，跨国公司中的实际应用程序提供了对现有控制和监视环境的深刻理解。第三，它提供了广泛的经过验证的用例，这些用例与不同的行对齐，并且可以用作使用过程挖掘不同保证活动的通用框架。

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引用次数: 0

Impact of reporting information security breaches, accounting quality, and the opportunistic disclosure of good news and bad news 报告信息安全漏洞的影响，会计质量，以及机会性地披露好消息和坏消息

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-01-23 DOI: 10.1016/j.accinf.2025.100729

Mukesh Garg , Tawei Wang , Carla L. Wilkin

Given the growing number and impact of information security breaches, we investigate and find a significant association between information security breaches and the risk of a stock price crash. In particular, for some information security breach firms, we find evidence of good news disclosures, with such disclosures being negatively associated with the risk of a stock price crash. Our results indicate that firms with information security breaches use the timing of the disclosure of good news to cushion the blow on firm value due to the reporting of these breaches. We also find a positive and significant association between bad news disclosure and all three measures of stock price crash risk. The timing of the opportunistic release of good or bad news could suggest an effort by firms with information security breaches to confuse investors about the overall impact. Furthermore, we show that firms with information security breaches are less likely to be associated with the risk of a stock price crash when they have more transparent financial reports or ISO 27001 certification.

鉴于信息安全漏洞的数量和影响不断增长，我们调查并发现信息安全漏洞与股票价格崩溃风险之间存在显著关联。特别是，对于一些信息安全漏洞公司，我们发现了好消息披露的证据，这种披露与股价崩溃的风险呈负相关。我们的研究结果表明，有信息安全漏洞的公司利用披露好消息的时机来缓冲由于报告这些漏洞而对公司价值的打击。我们还发现，坏消息披露与股价崩盘风险的所有三个指标之间存在显著的正相关关系。机会性地发布好消息或坏消息的时机可能表明，有信息安全漏洞的公司正在努力让投资者对总体影响感到困惑。此外，我们表明，当有更透明的财务报告或ISO 27001认证时，有信息安全漏洞的公司不太可能与股价崩溃的风险联系在一起。

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引用次数: 0

When auditing Meets Blockchain: A study on applying blockchain smart contracts in auditing 当审计遇到区块链：区块链智能合约在审计中的应用研究

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-01-22 DOI: 10.1016/j.accinf.2025.100730

Xiaoli Guo , Yanjun Zuo , Dong Li

Blockchain’s decentralized characteristics have posed unique challenges and unlocked novel opportunities for the accounting and auditing sector. While the potential impact of blockchain and smart contracts on auditing has been raised, comprehensive studies remain scarce. Using the Solidity language, this study explores the viability of encoding into smart contracts specific auditing rules that can automatically identify suspicious transactions in common fraud schemes. To illustrate the feasibility, it presents a proof-of-concept framework encompassing system architecture, smart contract development, and workflow procedures. Simulation results demonstrate that blockchain-based smart contract approach in this study can effectively identify problematic transactions in near real-time. Consequently, this could help auditors to allocate audit resources to focus efforts on higher risk transactions. The findings provide implications for future studies on the application of smart contracts in auditing.

b区块链的去中心化特征为会计和审计部门带来了独特的挑战，也带来了新的机遇。虽然bbb和智能合约对审计的潜在影响已经被提出，但全面的研究仍然很少。使用Solidity语言，本研究探讨了将特定审计规则编码到智能合约中的可行性，这些规则可以自动识别常见欺诈方案中的可疑交易。为了说明可行性，它提出了一个概念验证框架，包括系统架构、智能合约开发和工作流过程。仿真结果表明，本研究中基于区块链的智能合约方法可以近乎实时地有效识别问题交易。因此，这可以帮助审计人员分配审计资源，集中精力处理高风险交易。这些发现为未来关于智能合约在审计中的应用的研究提供了启示。

引用次数: 0

Characteristics of cybersecurity and IT involvement by the IA activity 内部审查活动涉及的网络安全和IT的特征

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-01-22 DOI: 10.1016/j.accinf.2025.100726

Christopher Calvin , Marc Eulerich , Matthew Holt

We provide the first, large scale, global study on the characteristics associated with an internal audit function’s involvement in IT and cybersecurity assurance. Using a unique dataset of 1,142 survey responses, we identify internal audit development (i.e., level of maturity) and two characteristics of internal audit knowledge availability (CAE IT certification and external sourcing) as being positively associated with the performance of IT assurance, cybersecurity assurance, or both. Our findings are informative to academia, laying the groundwork for further exploration of internal audit’s engagement in IT and cybersecurity assurance. They are also informative to practice, as they provide insight to standard setters, practitioners, management, and governance bodies about characteristics that can enhance internal audit’s ability to provide IT and cybersecurity assurance.

我们首次对内部审计部门参与IT和网络安全保障的相关特征进行了大规模的全球研究。使用1142个调查回复的独特数据集，我们确定内部审计发展（即成熟度水平）和内部审计知识可用性的两个特征（CAE IT认证和外部采购）与IT保证、网络安全保证或两者的绩效正相关。我们的研究结果对学术界具有借鉴意义，为进一步探讨内部审计在信息技术和网络安全保障中的作用奠定了基础。它们也为实践提供了信息，因为它们为标准制定者、从业者、管理层和治理机构提供了关于可以增强内部审计提供IT和网络安全保证的能力的特征的见解。

引用次数: 0

Challenges and opportunities for artificial intelligence in auditing: Evidence from the field 人工智能在审计中的挑战与机遇：来自该领域的证据

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-01-21 DOI: 10.1016/j.accinf.2025.100734

Julia Kokina , Shay Blanchette , Thomas H. Davenport , Dessislava Pachamanova

In this study we research the adoption of artificial intelligence (AI) in auditing by large public accounting firms, with emphasis on its challenges and opportunities. Some previous studies point to delayed adoption of AI in auditing due to regulations and the need for additional safeguards while others document extensive AI implementation. To address this dissensus, we conducted 22 interviews with experienced audit professionals. We find that “simple AI” technologies such as key data extraction from documents and optical character recognition are used widely in audits while “complex AI” tools are only being developed. We find RPA is used to automate repetitive administrative processes while the use of RPA for audit tasks is not as common. We also find that the main AI adoption challenges are related to transparency and explainability, AI bias, data privacy, robustness and reliability, fear of auditor overreliance on AI, and the need for AI guidance. We present ideas for addressing these challenges based on our research and lessons from other fields.

在本研究中，我们研究了大型会计师事务所在审计中采用人工智能（AI），重点是其挑战和机遇。之前的一些研究指出，由于监管和需要额外的保障措施，人工智能在审计中的采用被推迟了，而其他研究则记录了人工智能的广泛实施。为了解决这一分歧，我们与经验丰富的审计专业人员进行了22次访谈。我们发现，“简单的人工智能”技术，如从文件中提取关键数据和光学字符识别，在审计中得到了广泛应用，而“复杂的人工智能”工具才刚刚开发出来。我们发现RPA用于自动化重复的管理流程，而将RPA用于审计任务并不常见。我们还发现，采用人工智能的主要挑战与透明度和可解释性、人工智能偏见、数据隐私、稳健性和可靠性、对审计师过度依赖人工智能的担忧以及对人工智能指导的需求有关。我们根据我们的研究和其他领域的经验教训提出了解决这些挑战的想法。

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引用次数: 0

Investigating the impacting factors for the audit professionals to adopt data analysis and artificial intelligence: Empirical evidence for Spain 调查审计专业人员采用数据分析和人工智能的影响因素：西班牙的经验证据

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-01-21 DOI: 10.1016/j.accinf.2025.100738

Macarena Torroba , José Ramón Sánchez , Lidia López , Ángela Callejón

The appearance of new systems and tools based on Data Analysis and Artificial Intelligence techniques has led to significant changes in traditional audit processes. However, although the positive effects of adopting Data Analysis and Artificial Intelligence in audit practice are numerous, certain barriers still condition its implementation. The present study applies the Technological-Organizational-Environmental framework and the Theory of Diffusion of Innovation to identify the relevant factors and their influence on adopting Data Analysis and Artificial Intelligence in auditing. Applying quantitative and qualitative analysis to data from a sample of 130 Spanish auditors, the results indicate that, although there is a great willingness to adapt to its implementation, there still needs to be a higher level of adoption of Data Analysis and Artificial Intelligence. In addition, the factor with the most significant impact on adoption is the regulation of the use of these techniques. Our research has important theoretical and professional implications by providing a greater understanding of the factors that can facilitate the successful implementation of the most sophisticated technologies in the audit profession.

基于数据分析和人工智能技术的新系统和工具的出现导致了传统审计流程的重大变化。然而，尽管在审计实践中采用数据分析和人工智能的积极影响很多，但仍存在一定的障碍。本研究运用技术-组织-环境框架和创新扩散理论来识别在审计中采用数据分析和人工智能的相关因素及其影响。通过对来自130名西班牙审计人员样本的数据进行定量和定性分析，结果表明，尽管有很大的意愿适应其实施，但仍然需要更高水平地采用数据分析和人工智能。此外，对采用影响最大的因素是对这些技术的使用进行管理。我们的研究具有重要的理论和专业意义，提供了更深入的了解，可以促进最复杂的技术在审计行业的成功实施的因素。

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引用次数: 0

Unveiling the rivalry of cloud ERP dialectics, underpinning logics and roles of accounting and information system professionals 揭示云ERP的竞争辩证法，支撑会计和信息系统专业人员的逻辑和角色

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems

Pub Date : 2025-01-21 DOI: 10.1016/j.accinf.2025.100728

Sameh Farhat Ammar

This study delves into the dialectical implications of Cloud-ERP within organisations, emphasising the roles of accountants and information systems (IS) professionals across various organisational sizes. Adopting an institutional logic perspective, it explores the multiplicity, contestation, and mechanisms that elucidate the hybridity nature of Cloud-ERP and its impact on organisations and the involvement of accountants and IS professionals. The study employs semi-structured interviews, observations and organisational archives. Data analysis was conducted through NVivo Plus, identifying fundamental dialectics and the prominence of various institutional logics within implicated organisations and mobilising different professionals and mechanisms to manage these implications effectively. We identified two primary competing logics—business and technical—manifesting in Cloud-ERP instantiated by three pairs of interactable dialectics: economisation vs transparency, accessibility vs restriction, and efficiency vs misalignment. The importance of these dialectics varies across organisational sizes: transparency in large organisations, accessibility in medium-sized enterprises, and misalignment in small enterprises. This dynamic interplay, influenced by the roles of accountants and IS professionals, highlights the need for context-specific collaborative mechanisms, practical in large organisations, trust-based in medium enterprises, and pragmatic in small enterprises, to manage these competing logics effectively. The findings have implications for theory and practice, providing insights into the dialectics, tension, and complex decision-making landscape of Cloud-ERP.

本研究深入探讨了云erp在组织中的辩证含义，强调了会计师和信息系统（IS）专业人员在各种组织规模中的作用。采用制度逻辑的观点，它探讨了多样性，争论和机制，阐明了云- erp的混合性质及其对组织和会计师和信息系统专业人员的参与的影响。该研究采用半结构化访谈、观察和组织档案。通过NVivo Plus进行数据分析，确定了相关组织中的基本辩证法和各种制度逻辑的突出性，并动员不同的专业人员和机制来有效地管理这些影响。我们确定了两种主要的竞争逻辑——业务和技术——体现在云erp中，由三对相互作用的辩证法实例化：节约与透明度，可访问性与限制，效率与错位。这些辩证法的重要性因组织规模的不同而不同：大型组织的透明度，中型企业的可及性，以及小型企业的不一致性。这种动态的相互作用受到会计师和信息系统专业人员角色的影响，强调了对特定于具体情况的协作机制的需求，这种机制在大型组织中是实用的，在中型企业中是基于信任的，在小型企业中是务实的，以便有效地管理这些相互竞争的逻辑。研究结果具有理论和实践意义，提供了对云- erp的辩证法、张力和复杂决策景观的见解。

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引用次数: 0

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

International Journal of Accounting Information Systems

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

International Journal of Accounting Information Systems

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。

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

International Journal of Accounting Information Systems

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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