International Journal of Accounting Information Systems

Papers
(The median citation count of International Journal of Accounting Information Systems is 7. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-11-01 to 2025-11-01.)
ArticleCitations
Editorial Board323
Artificial intelligence activities and ethical approaches in leading listed companies in the European Union97
Responses to SEC comment letters on cybersecurity disclosures: An exploratory study83
Controllers’ role in managerial sensemaking and information trust building in a business intelligence environment47
Feasibility analysis of machine learning for performance-related attributional statements46
The impact of customer firm data breaches on the audit fees of their suppliers42
A scoping review of ChatGPT research in accounting and finance42
V-Matrix: A wave theory of value creation for big data42
Accounting and auditing with blockchain technology and artificial Intelligence: A literature review41
Exploring the information content of cyber breach reports and the relationship to internal controls39
Artificial intelligence co-piloted auditing38
Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process35
Disclosures about algorithmic decision making in the corporate reports of Western European companies32
Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains?32
IT governance and IT controls: Analysis from an internal auditing perspective32
Editorial Board30
Using data-driven methods to detect financial statement fraud in the real scenario29
Enablers, barriers and strategies for adopting new technology in accounting27
Corporate social irresponsibility and the occurrence of data breaches: A stakeholder management perspective27
Can knowledge based systems be designed to counteract deskilling effects?27
Explainable Artificial Intelligence (XAI) in auditing24
Government ESG reporting in smart cities23
Editorial Board22
Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts18
Cybersecurity breaches and investors’ interest in the firm as an investment18
Vale to Patricia Navarro-Velez18
Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP17
Algorithm aversion, emotions, and investor reaction: Does disclosing the use of AI influence investment decisions?16
Editorial Board16
Digital transformation voluntary disclosure: Insights from leading European companies15
Reviewing literature through multidimensional representations14
Linking quality of accounting information system and financial reporting to non-financial performance: The role women managers14
The association between human resource investment in IT controls over financial reporting and investment efficiency14
Disentangling the effects of top management on management accounting systems utilization13
Impact of internal control quality on the information content of social responsibility reports: A study based on text similarity—Evidence from China13
Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change13
Full population testing: Applying multidimensional audit data sampling (MADS) to general ledger data auditing12
Text Visual Analysis in Auditing: Data Analytics for Journal Entries Testing12
Reimagining design science and behavioral science AIS research through a business activity lens11
The effects of auditors’ knowledge, professional skepticism, and perceived adequacy of accounting standards on their intention to use blockchain11
The application of continuous audit and monitoring methodology: A government medication procurement case11
Estimating the duration of competitive advantage from emerging technology adoption10
The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions10
Editorial Board10
Bridging the gap in talent: A framework for interdisciplinary research on autism spectrum disorder persons in accounting and information systems9
Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism9
An extension of the theory of technology dominance: Capturing the underlying causal complexity9
Valuing big data: An analysis of current regulations and proposal of frameworks8
Relationship between top managers’ interest in accounting information and accounting practices in startups8
The paradoxes of the reengineering of information flows for management control: A case study in a public university hospital8
The use of information technology for international transfer pricing in multinational enterprises7
How do the content, format, and tone of Twitter-based corporate disclosure vary depending on earnings performance?7
Study on the effect of sample size on type I error, in the first, second and first-two digits excessmad tests7
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