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The impact of customer firm data breaches on the audit fees of their suppliers 客户公司数据泄露对供应商审计费用的影响
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2023-09-01 DOI: 10.1016/j.accinf.2023.100628
Yimei Zhang, Thomas Smith

This study investigates whether audit risks that accompany data breaches of major customer firms can spillover into the supply chain and affect audit fees of their suppliers. Based on the economic bond that exists between supplier firms and their major customers, we predict that data breach incidents of customer firms will lead to higher audit fees for their respective suppliers. Consistent with customer breaches increasing the audit risk to the supplier, we observe a positive association between breach disclosures made by major customers and audit fees of the supplier firm. This association exists for both internal and external data breaches. We further find that audit fees are increasing with the number of major customers disclosing a breach in a given year. Our results are robust to both a matched sample design and a difference-in-difference approach. Interestingly, we find that while supplier auditors appear to price the risks associated with customer breaches, the breaches do not appear to affect audit quality. The findings of this study are timely and relevant to academics, practitioners, and regulators as supply chains continue to become larger and more complex.

本研究调查了主要客户公司数据泄露带来的审计风险是否会波及供应链并影响其供应商的审计费用。基于供应商公司与其主要客户之间存在的经济纽带,我们预测客户公司的数据泄露事件将导致其各自供应商的审计费用增加。与客户违规增加供应商审计风险一致,我们观察到主要客户的违规披露与供应商公司的审计费用之间存在正相关。这种关联适用于内部和外部数据泄露。我们进一步发现,审计费用随着特定年份披露违规行为的主要客户数量的增加而增加。我们的结果对匹配样本设计和差异中的差异方法都是稳健的。有趣的是,我们发现,虽然供应商审计师似乎对与客户违规行为相关的风险进行了定价,但违规行为似乎不会影响审计质量。随着供应链不断扩大和复杂,这项研究的发现及时且与学术界、从业者和监管机构相关。
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引用次数: 1
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment 在商业智能环境中,控制者在管理感知和信息信任建设中的作用
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2023-09-01 DOI: 10.1016/j.accinf.2023.100627
Marko Järvenpää , Zahirul Hoque , Toni Mättö , Antti Rautiainen

This study explores how an organization’s controllers (management accountants) give sense to the information provided by its business intelligence (BI) system, and thus shape the construction of information trust. A qualitative case study was conducted within a Finnish food manufacturing company, building on the notion of trust related to management accounting information and sensemaking theory. The study was informed through open-ended interviews and an examination of internal accounting and management reports. The authors found that the company used an integrated BI system that enabled the production of information in a timely and perceivably standardized manner. Controllers managed this accounting information and gave sense to it, helping deliver a shared understanding of the daily business situation. The findings show that controllers play a pivotal role in building information trust by giving sense to the information provided by the BI system.

本研究探讨了一个组织的控制者(管理会计师)如何理解其商业智能系统提供的信息,从而塑造信息信任的构建。在与管理会计信息和感觉制造理论相关的信任概念的基础上,在芬兰一家食品制造公司内进行了定性案例研究。这项研究是通过不限成员名额的访谈以及对内部会计和管理报告的审查进行的。作者发现,该公司使用了一个集成的BI系统,能够以及时和可感知的标准化方式生成信息。财务主管管理这些会计信息并使其有意义,有助于实现对日常业务情况的共同理解。研究结果表明,控制器通过感知BI系统提供的信息,在建立信息信任方面发挥着关键作用。
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引用次数: 0
Sociomateriality, agential realism, and the metaphysics of accounting information systems: A response to Vosselman and De Loo 社会物质性、代理现实主义和会计信息系统的形而上学:对Vosselman和De Loo的回应
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2023-08-10 DOI: 10.1016/j.accinf.2023.100639
Ron Weber

I respond to Vosselman and De Loo’s (2023) critique of my earlier paper on agential realism, representation theory, and accounting information systems (Weber, 2020). In that paper, I argued that little is learned by using an agential realism lens to study accounting-related phenomena. I claimed that insights revealed using agential realism also could have been revealed through using existing lenses such as actor-network theory and general systems theory. In particular, I defended representation theory as a way of studying accounting information systems and representationalism as a way of studying the world. Contrariwise, Vosselman and De Loo argue that representation theory and representationalism are useful only in some respects when studying accounting-related phenomena. They contend that agential realism and sociomateriality lenses are needed if the entangled nature of phenomena in accounting domains is to be understood. They point to some assumptions that they claim underpin representationalism and representation theory—assumptions that inhibit their usefulness as a way of studying entangled phenomena. In this response, I present counter-arguments to their claims and defend representationalism and representation theory as ways of understanding the world.

我回应了Vosselman和De Loo(2023)对我早期关于代理现实主义、代表理论和会计信息系统的论文的批评(Weber,2020)。在那篇论文中,我认为,使用代理现实主义的视角来研究会计相关现象所学到的东西很少。我声称,使用代理现实主义揭示的见解也可以通过使用现有的镜头来揭示,如行动者网络理论和一般系统理论。特别是,我为代表理论作为研究会计信息系统的一种方式和代表主义作为研究世界的一种方法进行了辩护。相反,Vosselman和De Loo认为,在研究会计相关现象时,代表理论和代表主义只在某些方面有用。他们认为,如果要理解会计领域现象的纠缠本质,就需要代理现实主义和社会物质性的视角。他们指出了一些假设,他们声称这些假设是表征论和表征理论的基础,这些假设阻碍了它们作为研究纠缠现象的有用性。在这篇回应中,我对他们的主张提出了反驳,并为具象主义和具象理论作为理解世界的方式进行了辩护。
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引用次数: 0
A pathway model to five lines of accountability in cybersecurity governance 网络安全治理中五条责任线的路径模型
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2023-08-07 DOI: 10.1016/j.accinf.2023.100642
Sergeja Slapničar, Micheal Axelsen, Ivano Bongiovanni, David Stockdale

In an in-depth field study, we investigate cyber security governance configurations vis-à-vis the five lines of accountability (5 LoA) – that is, the Three Lines Model extended by the accountability of executive management and the board of directors (IIA, 2020). The aim is to explore the configurations adopted by organizations in governing cybersecurity, and why it would matter for cyber security whether the five lines of accountability are adopted. We define the type of the 5 LoA adoption by: (i) the segregation of the lines that spans from blended to segregated and (ii) the level of engagement of those in line roles that ranges from low to high. In this way, we identify four types of adoption of the 5 LoA: ‘no adoption, ‘ostensible’, ‘implicit’, and ‘explicit’ adoption. We theorize how the type of adoption of the 5 LoA is affected by the interplay of institutional forces and organizations’ need for efficiency and effectiveness, and develop a pathway model for organizations’ adoption of the 5 LoA. We find that organizations that adopt the 5 LoA with clear segregation between these lines (‘ostensible’ and ‘explicit’ adoption) are those subject to prudential regulation (coercive forces), whereas efficiency motives and mimetic forces drive organizations to seek fluidity and flexibility by ‘blending’ the segregated lines (‘implicit’ adoption) to ensure fast reactions to changing environment. Regardless of the segregation between lines and whether they are blended or not, we found that all organizations see scope to improve the level of engagement in the 5 LoA to improve the effectiveness of cyber security governance.

在一项深入的实地研究中,我们调查了网络安全治理配置与五条责任线(5条责任线)的关系,即由执行管理层和董事会的责任扩展的三条责任线模型(IIA,2020)。其目的是探索各组织在管理网络安全方面采用的配置,以及为什么采用五条责任线对网络安全至关重要。我们通过以下方式来定义采用5个LoA的类型:(i)从混合到分离的路线的分离,以及(ii)从低到高的路线角色的参与程度。通过这种方式,我们确定了5个LoA的四种采用类型:“不采用”、“表面上”、“隐含”和“明确”采用。我们理论化了机构力量和组织对效率和有效性的需求之间的相互作用如何影响采用5个LoA的类型,并为组织采用5个LoA开发了一个路径模型。我们发现,采用5个LoA并在这两条线之间有明确区分的组织(“持续”和“明确”采用)是那些受到审慎监管(强制力)的组织,而效率动机和模仿力量驱使组织通过“混合”隔离线(“采用”)来寻求流动性和灵活性,以确保对不断变化的环境做出快速反应。无论线路之间的隔离以及它们是否混合,我们发现所有组织都看到了提高5个LoA参与水平的空间,以提高网络安全治理的有效性。
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引用次数: 0
Prototyping and implementing Robotic Process Automation in accounting firms: Benefits, challenges and opportunities to audit automation 在会计师事务所中原型化和实现机器人流程自动化:审计自动化的好处、挑战和机遇
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2023-07-31 DOI: 10.1016/j.accinf.2023.100641
Arif Perdana , W. Eric Lee , Chu Mui Kim

Despite the advancements in technology, auditors still spend a significant amount of time performing repetitive and rule-based tasks. Our paper examines various audit scenarios within four accounting firms and discusses the potential for robotic process automation (RPA) to improve the efficiency and accuracy of these tasks. We propose and implement RPA-enabled solutions to make various procedures more efficient and effective. These anecdotes were based on our consultancy experiences with auditors from a group of Big 4 and mid-sized accounting firms. We present four practical business process scenarios and the prototyped RPA solutions. In each scenario, we explain our automation strategies and the duration of development. We also describe the implementation benefits and challenges, as well as analyze how we have helped the accounting firms automate their real-world audit tasks by providing the as-is and to-be Business Process Model and Notation that one can extend for future RPA development. Finally, we discuss the future challenges and opportunities regarding the broader implementation of RPA in accounting and audit tasks.

尽管技术有所进步,但审计师仍要花费大量时间执行重复性和基于规则的任务。我们的论文考察了四家会计师事务所的各种审计场景,并讨论了机器人流程自动化(RPA)提高这些任务的效率和准确性的潜力。我们提出并实施RPA解决方案,使各种程序更加高效和有效。这些轶事是基于我们与四大中型会计师事务所的审计师的咨询经验。我们介绍了四种实用的业务流程场景和原型RPA解决方案。在每个场景中,我们都会解释我们的自动化策略和开发的持续时间。我们还描述了实施的好处和挑战,并分析了我们如何通过提供现有和未来的业务流程模型和符号来帮助会计师事务所自动化其真实世界的审计任务,这些模型和符号可以扩展到未来的RPA开发中。最后,我们讨论了在会计和审计任务中更广泛地实施RPA的未来挑战和机遇。
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引用次数: 0
Valuing big data: An analysis of current regulations and proposal of frameworks 重视大数据:现行法规分析及框架建议
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2023-07-29 DOI: 10.1016/j.accinf.2023.100637
Albi Nani

The increasing prevalence of big data, large stores of data that enable businesses to generate previously inaccessible insights, has resulted in performance gains for the firms that harness its capabilities. However, the impact that big data has on a firm’s profitability and financial position is rarely captured in its financial statements due to big data’s status as an internally generated intangible asset. As per the current IFRS regulations, big data is not eligible for recognition.

We argue that the true impact of big data on a firm is not appropriately reflected in a firm’s financial statements. The IFRS as currently written does not allow firms to capitalize data assets, thus compromising the goal of financial statements: to provide relevant and reliable information.

Analysis of the current standards reveal gaps in measuring the future economic benefit and costs of big data, primarily attributable to the lack of clarity surrounding the unit of account used to measure big data. Furthermore, IAS 38′s dichotomization of research and development does not accurately represent the applicability of big data assets.

Therefore, we propose a conceptual framework for understanding the economic value of big data. These include the use of a database as a unit of account, costing methods derived from user-based metrics, and a renewed focus on the intention to apply data assets.

大数据的日益普及,即使企业能够生成以前无法访问的见解的大量数据存储,为利用其能力的公司带来了绩效提升。然而,由于大数据是内部产生的无形资产,大数据对公司盈利能力和财务状况的影响很少在其财务报表中体现出来。根据现行《国际财务报告准则》的规定,大数据不符合确认条件。我们认为,大数据对公司的真正影响并没有恰当地反映在公司的财务报表中。目前制定的《国际财务报告准则》不允许公司将数据资产资本化,从而损害了财务报表的目标:提供相关和可靠的信息。对现行标准的分析表明,在衡量大数据的未来经济效益和成本方面存在差距,主要是由于衡量大数据所用的记账单位不明确。此外,IAS 38对研究和开发的二分法并不能准确地代表大数据资产的适用性。因此,我们提出了一个概念框架来理解大数据的经济价值。其中包括使用数据库作为记账单位,从基于用户的指标中得出成本计算方法,以及重新关注应用数据资产的意图。
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引用次数: 1
Cybersecurity breaches and investors’ interest in the firm as an investment 网络安全漏洞和投资者对该公司的投资兴趣
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2023-06-01 DOI: 10.1016/j.accinf.2023.100616
Kristina C. Demek , Steven E. Kaplan

Cybersecurity breaches pose a significant risk to firms. To combat these risks, many firms engage in strategic cybersecurity risk management initiatives. While these efforts may reduce the likelihood of a cybersecurity breach, they do not eliminate the risk of a breach. In the event of a cybersecurity breach, firms may issue an apology to investors. This study uses an experiment to examine whether a firm indicates cybersecurity risk management is a strategic initiative and whether a post-cybersecurity breach apology by the CEO impacts nonprofessional investors’ investment interest in the firm. Results show that, in response to a cybersecurity breach, the presence of a CEO apology positively impacts investors’ investment impression and their perceptions of CEO affective and CEO cognitive trust. We find that investors’ investment interest is lowest for a firm that previously indicates cybersecurity risk management is a strategic initiative and where the CEO does not issue an apology. The CEO apology, however, does not significantly impact investment amount, a secondary measure of investor interest. Results from this study have implications for managers, investors, and regulators.

网络安全漏洞对企业构成重大风险。为了应对这些风险,许多公司都采取了战略性的网络安全风险管理举措。虽然这些努力可能会降低网络安全漏洞的可能性,但并不能消除漏洞的风险。一旦发生网络安全漏洞,公司可能会向投资者道歉。这项研究使用了一项实验来检验一家公司是否表明网络安全风险管理是一项战略举措,以及首席执行官在网络安全漏洞后的道歉是否会影响非专业投资者对该公司的投资兴趣。结果表明,在应对网络安全漏洞时,CEO道歉的存在对投资者的投资印象以及他们对CEO情感和认知信任的感知产生了积极影响。我们发现,对于一家之前表示网络安全风险管理是一项战略举措且首席执行官没有道歉的公司,投资者的投资兴趣最低。然而,首席执行官的道歉并没有对投资金额产生重大影响,投资金额是衡量投资者兴趣的次要指标。这项研究的结果对管理者、投资者和监管机构都有启示。
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引用次数: 0
A meta-analysis of factors affecting acceptance of information technology in auditing 影响审计接受信息技术因素的荟萃分析
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2023-06-01 DOI: 10.1016/j.accinf.2022.100608
Akram Afsay , Arash Tahriri , Zabihollah Rezaee

Technology advancements provide opportunities for auditors to use new tools in the audit process. This study presents a synthesis of technology-related auditing research to identify factors affecting the use of technology in auditing. We analyze 88 studies in identifying 21 factors relevant to technology acceptance in auditing based on country of origin (developed or developing), user type (external or internal), type of technology (traditional or advanced), firm size (Big 4 or non-Big 4), and publication time (before and after 2013). Our results show that the most important factors in accepting technology from an individual perspective are facilitator conditions, perceived usefulness, and understanding of ease of use. Technology acceptance factors relevant to an organizational perspective are cost-benefit technology, competitive pressure, company readiness, and matching technology-task. Results suggest that perceived usefulness and subjective norm are more important in developed countries and Big 4 audit firms, while auditors in developing countries and non-Big 4 audit firms are more influenced by perceived ease of use, facilitating conditions, and organizational factors. Adopting traditional technologies is also more influenced by understanding the ease of use, subjective norms, and top management support than advanced technologies. This study contributes to the literature by assessing technology acceptance factors in auditing and thus provides policy, practice, and research implications.

技术进步为审计师在审计过程中使用新工具提供了机会。本研究综合了与技术相关的审计研究,以确定影响技术在审计中使用的因素。我们分析了88项研究,根据来源国(发达或发展中)、用户类型(外部或内部)、技术类型(传统或先进)、公司规模(四大或非四大)和发表时间(2013年前后),确定了21个与审计技术接受度相关的因素。我们的研究结果表明,从个人角度接受技术最重要的因素是促进者的条件、感知的有用性和对易用性的理解。与组织视角相关的技术接受因素包括成本效益技术、竞争压力、公司准备情况和匹配的技术任务。结果表明,在发达国家和四大会计师事务所中,感知有用性和主观规范更为重要,而发展中国家和非四大审计事务所的审计师更受感知易用性、便利条件和组织因素的影响。与先进技术相比,采用传统技术也更多地受到易用性、主观规范和高层管理支持的影响。本研究通过评估审计中的技术接受因素对文献做出了贡献,从而提供了政策、实践和研究启示。
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引用次数: 4
Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors 利用贝叶斯网络通货膨胀因子构建审计人员持续经营意见专家系统
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2023-06-01 DOI: 10.1016/j.accinf.2023.100617
Vikram Desai , Anthony C. Bucaro , Joung W. Kim , Rajendra Srivastava , Renu Desai

We develop an analytical model intended as the first stage in the development of expert systems to improve auditor knowledge in, and assist in the decision process of, Going Concern Opinions (“GCOs”). Our approach is consistent with a design science approach to developing information systems, resulting in an initial artifact, the mathematical model, which can, through iterative design science and behavioral research, inform a technology-based expert system. Based on Bayesian networks, our model provides insights about auditors’ revision, or inflation, of the probability to issue a GCO based on the interrelationship that forms with the incremental existence of one, two, or three publicly observable financial statement risk factors – net operating loss, negative cash flows from operations, and negative working capital. We calculate the revised probabilities using empirical data of GCOs from 2004 to 2015. Results reveal that the incremental relationship (one, two, or three factors present) effectively models expert auditors’ decisions to issue a GCO, and suggests the existence of these measurable inflation factors that represent situational and auditor-specific factors. We also find that Non-Big Four auditors inflate these factors differently than Big Four auditors to arrive at a decision to issue a GCO.

我们开发了一个分析模型,作为专家系统开发的第一阶段,以提高审计师对持续经营意见(“GCO”)的了解,并协助其决策过程。我们的方法与开发信息系统的设计科学方法一致,产生了一个初始工件,即数学模型,通过迭代设计科学和行为研究,它可以为基于技术的专家系统提供信息。基于贝叶斯网络,我们的模型提供了关于审计师根据一个、两个或三个可公开观察的财务报表风险因素(净经营亏损、负运营现金流和负营运资本)的增量存在所形成的相互关系对发布GCO的概率的修正或通货膨胀的见解。我们使用2004年至2015年全球气候变化组织的经验数据计算了修正后的概率。结果表明,增量关系(存在一个、两个或三个因素)有效地模拟了专家审计师发布GCO的决策,并表明存在这些代表情境和审计师特定因素的可测量通胀因素。我们还发现,非四大审计师与四大审计师不同地夸大这些因素,以做出发布GCO的决定。
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引用次数: 1
Ethical impact of artificial intelligence in managerial accounting 人工智能对管理会计的伦理影响
IF 4.6 3区 管理学 Q2 BUSINESS Pub Date : 2023-06-01 DOI: 10.1016/j.accinf.2023.100619
Chao Zhang , Weidong Zhu , Jun Dai , Yong Wu , Xulong Chen

Recent advances in technology have accelerated digitalization and intelligence in modern business. Particularly, the increasing use of Artificial Intelligence (AI) in managerial accounting is expected to accurately measure corporate performance, provide intelligent analyses, and predict the future of a company. However, along with the benefits, ethical concerns of using AI also arise, such as deprofessionalization, data breach, and isolation among accountants. This paper explores the ethical impact of AI in managerial accounting at both pre- and post-adoption stages. Based on 47 interviews conducted with companies, an AI system vendor, and regulators, we found that data security, privacy, and misuse; accountability; accessibility; benefits and challenges; and transparency and trust of AI are among the most common ethical risks in the development and use of AI in managerial accounting. Unique ethical impacts on four types of stakeholders: developers, managers in charge of AI adoption, managerial accountants, and regulators, were also discovered.

最近的技术进步加速了现代商业的数字化和智能化。特别是,人工智能(AI)在管理会计中的日益使用有望准确衡量公司业绩,提供智能分析,并预测公司的未来。然而,除了这些好处之外,使用人工智能的道德问题也随之而来,比如去专业化、数据泄露和会计师之间的隔离。本文探讨了人工智能在采用前后两个阶段对管理会计的伦理影响。基于对公司、人工智能系统供应商和监管机构的47次采访,我们发现数据安全、隐私和滥用;责任可达性;好处和挑战;人工智能的透明度和信任是在管理会计中开发和使用人工智能最常见的道德风险之一。还发现了对四类利益相关者的独特道德影响:开发人员、负责人工智能采用的管理人员、管理会计师和监管机构。
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引用次数: 5
期刊
International Journal of Accounting Information Systems
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