International Journal of Accounting Information Systems

Papers
(The TQCC of International Journal of Accounting Information Systems is 11. 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 2021-04-01 to 2025-04-01.)
ArticleCitations
Sociomateriality, agential realism, and the metaphysics of accounting information systems: A response to Vosselman and De Loo227
An extension of the theory of technology dominance: Capturing the underlying causal complexity68
Editorial Board56
Editorial Board53
Editorial Board48
Detecting accounting fraud in companies reporting under US GAAP through data mining37
Vale to Patricia Navarro-Velez33
Development and validation of an improved DeLone-McLean IS success model - application to the evaluation of a tax administration ERP33
Disclosure of internal control material weaknesses and optimism in analyst earnings forecasts33
Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors32
The impact of cybersecurity risk management strategy disclosure on investors’ judgments and decisions26
Editorial Board25
Explaining the (non-) adoption of advanced data analytics in auditing: A process theory24
Ethical impact of artificial intelligence in managerial accounting21
Finding the missing pieces to an optimal corporate tax savings: Information technology governance and internal information quality21
Rethinking IT governance: Designing a framework for mitigating risk and fostering internal control in a DevOps environment18
Estimating the duration of competitive advantage from emerging technology adoption18
Artificial intelligence activities and ethical approaches in leading listed companies in the European Union18
The impact of customer firm data breaches on the audit fees of their suppliers17
A pathway model to five lines of accountability in cybersecurity governance17
Sociomateriality and the metaphysics of accounting information systems: Revisiting agential realism15
Responses to SEC comment letters on cybersecurity disclosures: An exploratory study15
Editorial Board15
Editorial Board15
Empirical analysis of liquidity thresholds for crypto assets14
V-Matrix: A wave theory of value creation for big data13
Editorial Board12
Issues, risks, and challenges for auditing crypto asset transactions12
Feasibility analysis of machine learning for performance-related attributional statements11
The impact of the input level of information system audit on the audit quality: Korean evidence11
Effectiveness of cybersecurity audit11
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