Management And Accounting Web

International Journal of Accounting Information Systems
Volume 1(1) 2000 - 13(4) 2012

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

IJAIS Home Page | AIS/MIS Main Page | Journal Bibliographies Main Page


Abdolmohammadi, M. J. and S. R. Boss. 2010. Factors associated with IT audits by the internal audit function. International Journal of Accounting Information Systems 11(3): 140-151.

Alles, M. and M. Piechocki. 2012. Will XBRL improve corporate governance?: A framework for enhancing governance making using interactive data. International Journal of Accounting Information Systems 13(2): 91-108.

Alles, M. and R. Debreceny. 2012. The evolution and future of XBRL research. International Journal of Accounting Information Systems 13(2): 83-90.

Alles, M., G. Brennan, A. Kogan and M. A. Vasarhelyi. 2006. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens. International Journal of Accounting Information Systems 7(2): 137-161.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2004. Reply to the discussions of “Restoring auditor credibility: Tertiary monitoring and logging of continuous assurance systems”. International Journal of Accounting Information Systems 5(2): 211-212.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2004. Restoring auditor credibility: Tertiary monitoring and logging of continuous assurance systems. International Journal of Accounting Information Systems 5(2): 183-202.

Alles, M. G., A. Kogan and M. A. Vasarhelyi. 2008. Exploiting comparative advantage: A paradigm for value added research in accounting information systems. International Journal of Accounting Information Systems 9(4): 202-215.

Anthony, J. H., W. Choi and S. Grabski. 2006. Market reaction to e-commerce impairments evidenced by website outages. International Journal of Accounting Information Systems 7(2): 60-78.

Anderson, C. 2010. Discussion of 'Analyzing late SEC filings for differential impacts of IS and accounting issues'. International Journal of Accounting Information Systems 11(3): 211-213.

Anthony, J. H., W. Choi and S. V. Grabski. 2006. Market reaction to e-commerce impairments evidenced by website outages authors' response. International Journal of Accounting Information Systems 7(2): 87-90.

Arnold, V. 2006. Behavioral research opportunities: Understanding the impact of enterprise systems. International Journal of Accounting Information Systems 7(1): 7-17.

Arnold, V. 2006. Foreword. International Journal of Accounting Information Systems 7(3): 213-216.

Arnold, V. 2010. Discussion of 'Continuous monitoring and the status quo effect'. International Journal of Accounting Information Systems 11(3): 253-256.

Arnold, V., J. C. Bedard, J. R. Phillips and S. G. Sutton. 2011. Do section 404 disclosures affect investors' perceptions of information systems reliability and stock price predictions? International Journal of Accounting Information Systems 12(4): 243-258.

Arnold, V., J. C. Bedard, J. R. Phillips and S. G. Sutton. 2012. The impact of tagging qualitative financial information on investor decision making: Implications for XBRL. International Journal of Accounting Information Systems 13(1): 2-20.

Arnold, V., T. Benford, J. Canada and S. G. Sutton. 2011. The role of strategic enterprise risk management and organizational flexibility in easing new regulatory compliance. International Journal of Accounting Information Systems 12(3): 171-188.

Back, B., J. Toivonen, H. Vanharanta and A. Visa. 2001. Comparing numerical data and text information from annual reports using self-organizing maps. International Journal of Accounting Information Systems 2(4): 249-269.

Bahmanziari, T., M. D. Odom and J. C. Ugrin. 2009. An experimental evaluation of the effects of internal and external e-Assurance on initial trust formation in B2C e-commerce. International Journal of Accounting Information Systems 10(3): 152-170.

Baldwin, A. A., B. W. Morris and J. H. Scheiner. 2000. Where do AIS researchers publish? International Journal of Accounting Information Systems 1(2): 123-134.

Banker, R. D., H. Chang and M. Pizzini. 2011. The judgmental effects of strategy maps in balanced scorecard performance evaluations. International Journal of Accounting Information Systems 12(4): 259-279.

Basoglu, K. A., M. A. Fuller and J. T. Sweeney. 2009. Investigating the effects of computer mediated interruptions: An analysis of task characteristics and interruption frequency on financial performance. International Journal of Accounting Information Systems 10(4): 177-189.

Baxter, R. J. and J. E. Hunton. 2011. Capturing affect via the experience sampling method: Prospects for accounting information systems researchers. International Journal of Accounting Information Systems 12(2): 90-98.

Beasley, M., M. Bradford and B. Dehning. 2009. The value impact of strategic intent on firms engaged in information systems outsourcing. International Journal of Accounting Information Systems 10(2): 79-96.

Bedard, J. C., C. Jackson, M. L. Ettredge and K. M. Johnstone. 2003. The effect of training on auditors' acceptance of an electronic work system. International Journal of Accounting Information Systems 4(4): 227-250.

Bedard, J. C., C. M. Jackson and L. Graham. 2005. Issues and risks in performing SysTrust® engagements: Implications for research and practice. International Journal of Accounting Information Systems 6(1): 55-79.

Benaroch, M., A. Chernobai and J. Goldstein. 2012. An internal control perspective on the market value consequences of IT operational risk events. International Journal of Accounting Information Systems 13(4): 357-381.

Benford, T. L. and J. E. Hunton. 2000. Incorporating information technology considerations into an expanded model of judgment and decision making in accounting. International Journal of Accounting Information Systems 1(1): 54-65.

Bhattacharya, S., R. S. Behara, D. E. Gundersen. 2003. Business risk perspectives on information systems outsourcing. International Journal of Accounting Information Systems 4(1): 75-93.

Bollen, L., H. Hassink and G. Bozic. 2006. Measuring and explaining the quality of Internet investor relations activities: A multinational empirical analysis. International Journal of Accounting Information Systems 7(4): 273-298.

Bonsón, E. and T. Escobar. 2006. Digital reporting in Eastern Europe: An empirical study. International Journal of Accounting Information Systems 7(4): 299-318.

Bonsón, E., V. Cortijo and T. Escobar. 2009. Towards the global adoption of XBRL using international financial reporting standards (IFRS). International Journal of Accounting Information Systems 10(1): 46-60.

Boritz, J. E. 2004. Foreword. International Journal of Accounting Information Systems 5(2): 83.

Boritz, J. E. 2005. IS practitioners' views on core concepts of information integrity. International Journal of Accounting Information Systems 6(4): 260-279.

Boritz, J. E. 2006. Editorial. International Journal of Accounting Information Systems 7(2): 55.

Boritz, J. E. 2008. Foreword. International Journal of Accounting Information Systems 9(2): 77.

Boritz, J. E. 2012. Foreword. International Journal of Accounting Information Systems 13(3): 181.

Borthick, A. F., P. L. Bowen, S. T. Liew and F. H. Rohde. 2001. The effects of normalization on end-user query errors: An experimental evaluation. International Journal of Accounting Information Systems 2(4): 195-221.

Boulianne, E. 2007. Revisiting fit between AIS design and performance with the analyzer strategic-type. International Journal of Accounting Information Systems 8(1): 1-16.

Boulianne, E. and C. H. Cho. 2009. The rise and fall of WebTrust. International Journal of Accounting Information Systems 10(4): 229-244.

Bowen, P. L. and F. H. Rohde. 2002. Further evidence of the effects of normalization on end-user query errors: An experimental evaluation. International Journal of Accounting Information Systems 3(4): 255-290.

Bowen, P. L. and F. H. Rohde. 2005. Fifth International Research Symposium on Accounting Information Systems. International Journal of Accounting Information Systems 6(3): 157-158.

Bowen, P. L., C. B. Ferguson, T. H. Lehmann and F. H. Rohde. 2003. Cognitive style factors affecting database query performance. International Journal of Accounting Information Systems 4(4): 251-273.

Bowen, P. L., F. H. Rohde and C. Y. A. Wu. 2004. Imperfect communication between information requestors and information providers: The effects of syntactic and extraneous ambiguity. International Journal of Accounting Information Systems 5(4): 371-394.

Bowen, P. L., M. D. Cheung and F. H. Rohde. 2007. Enhancing IT governance practices: A model and case study of an organization's efforts. International Journal of Accounting Information Systems 8(3): 191-221.

Bradford, M. and J. Florin. 2003. Examining the role of innovation diffusion factors on the implementation success of enterprise resource planning systems. International Journal of Accounting Information Systems 4(3): 205-225.

Bradley, J. 2008. Management based critical success factors in the implementation of enterprise resource planning systems. International Journal of Accounting Information Systems 9(3): 175-200.

Bryant, S. M., S. M. Albring and U. Murthy. 2009. The effects of reward structure, media richness and gender on virtual teams. International Journal of Accounting Information Systems 10(4): 190-213.

Calderon, T. G. and J. J. Cheh. 2002. A roadmap for future neural networks research in auditing and risk assessment. International Journal of Accounting Information Systems 3(4): 203-236.

Calderon, T. G., A. Chandra and J. J. Cheh. 2006. Modeling an intelligent continuous authentication system to protect financial information resources. International Journal of Accounting Information Systems 7(2): 91-109.

Callen, J. L. 2010. Discussion of 'Analyzing late SEC filings for differential impacts of IS and accounting issues'. International Journal of Accounting Information Systems 11(3): 208-210.

Cao, J., T. Calderon, A. Chandra and L. Wang. 2010. Analyzing late SEC filings for differential impacts of IS and accounting issues. International Journal of Accounting Information Systems 11(3): 189-207.

Carnaghan, C. 2004. Discussion of IT assurance competencies. International Journal of Accounting Information Systems 5(2): 267-273.

Carnaghan, C. 2006. Business process modeling approaches in the context of process level audit risk assessment: An analysis and comparison. International Journal of Accounting Information Systems 7(2): 170-204.

Chan, D. Y. and M. A. Vasarhelyi. 2011. Innovation and practice of continuous auditing. International Journal of Accounting Information Systems 12(2): 152-160.

Chandra, A., N. M. Menon and B. K. Mishra. 2007. Budgeting for information technology. International Journal of Accounting Information Systems 8(4): 264-282.

Cho, C. H. and R. W. Roberts. 2010. Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation. International Journal of Accounting Information Systems 11(1): 1-16.

Cockrell, C. and D. N. Stone. 2011. Team discourse explains media richness and anonymity effects in audit fraud cue brainstorming. International Journal of Accounting Information Systems 12(3): 225-242.

Cohen, E. E. 2004. Discussion of a continuous auditing web services model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 165-168.

Cormier, D., M. Ledoux and M. Magnan. 2009. The use of web sites as a disclosure platform for corporate performance. International Journal of Accounting Information Systems 10(1): 1-24.

Curtis, M. B. 2012. Discussion of 'The antecedents of the use of continuous auditing in the internal auditing context'. International Journal of Accounting Information Systems 13(3): 263-266.

Curtis, M. B. and E. A. Payne. 2008. An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing. International Journal of Accounting Information Systems 9(2): 104-121.

Daigle, R. J. and J. C. Lampe. 2004. The impact of the risk of consequence on the relative demand for continuous online assurance. International Journal of Accounting Information Systems 5(3): 313-340.

Daigle, R. J. and J. C. Lampe. 2005. The level of assurance precision and associated cost demanded when providing continuous online assurance in an environment open to assurance competition. International Journal of Accounting Information Systems 6(2): 129-156.

Daigle, R. J. and V. Arnold. 2000. An analysis of the research productivity of AIS faculty. International Journal of Accounting Information Systems 1(2): 106-122.

Davern, M. J. and C. L. Wilkin. 2010. Towards an integrated view of IT value measurement. International Journal of Accounting Information Systems 11(1): 42-60.

David, J. S. 2002. Discussion of DuPont analysis of an IT-enabled competitive advantage. International Journal of Accounting Information Systems 3(3): 177-181.

Davies, M. C. 2004. Discussion of supporting continuous monitoring using control charts. International Journal of Accounting Information Systems 5(2): 131-134.

Debreceny, R. and G. L. Gray. 2001. The production and use of semantically rich accounting reports on the Internet: XML and XBRL. International Journal of Accounting Information Systems 2(1): 47-74.

Debrecency, R. S. and G. L. Gray. 2010. Data mining journal entries for fraud detection: An exploratory study. International Journal of Accounting Information Systems 11(3): 157-181.

Dehning, B. and T. Stratopoulos. 2002. DuPont analysis of an IT-enabled competitive advantage. International Journal of Accounting Information Systems 3(3): 165-176.

Dehning, B., G. M. Pfeiffer and V. J. Richardson. 2006. Analysts' forecasts and investments in information technology. International Journal of Accounting Information Systems 7(3): 238-250.

Dehning, B., K. E. Dow and T. Stratopoulos. 2004. Information technology and organizational slack. International Journal of Accounting Information Systems 5(1): 51-63.

Diaz, M. C. and T. Loraas. 2010. Learning new uses of technology while on an audit engagement: Contextualizing general models to advance pragmatic understanding. International Journal of Accounting Information Systems 11(1): 61-77.

Dilla, W. N. and P. J. Steinbart. 2005. The effects of alternative supplementary display formats on balanced scorecard judgments. International Journal of Accounting Information Systems 6(3): 159-176.

Dillard, J. 2008. Responding to expanding accountability regimes by re-presenting organizational context. International Journal of Accounting Information Systems 9(1): 21-42.

Dillard, J. F., L. Ruchala and K. Yuthas. 2005. Enterprise resource planning systems: A physical manifestation of administrative evil. International Journal of Accounting Information Systems 6(2): 107-127.

Dilnutt, R. 2002. Knowledge management in practice: Three contemporary case studies. International Journal of Accounting Information Systems 3(2): 75-81.

Dowling, C. 2008. Discussion of “An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing”. International Journal of Accounting Information Systems 9(2): 122-126.

Dowling, C. and S. Leech. 2007. Audit support systems and decision aids: Current practice and opportunities for future research. International Journal of Accounting Information Systems 8(2): 92-116.

Dull, R. B. and D. P. Tegarden. 2004. Reply to the discussions of using control charts to monitor financial reporting of public companies. International Journal of Accounting Information Systems 5(2): 135-137.

Dull, R. B. and D. P. Tegarden. 2004. Using control charts to monitor financial reporting of public companies. International Journal of Accounting Information Systems 5(2): 109-127.

Dull, R. B., A. W. Graham, A. A. Baldwin. 2003. Web-based financial statements: Hypertext links to footnotes and their effect on decisions. International Journal of Accounting Information Systems 4(3): 185-203.

Dunn, C. 2006. Business process modeling approaches in the context of process level audit risk assessment: An analysis and comparison: Discussion comments. International Journal of Accounting Information Systems 7(2): 205-207.

Dunn, C. L. and G. J. Gerard. 2001. Auditor efficiency and effectiveness with diagrammatic and linguistic conceptual model representations. International Journal of Accounting Information Systems 2(4): 223-248.

Dunn, C. L. and S. V. Grabski. 2000. Perceived semantic expressiveness of accounting systems and task accuracy. International Journal of Accounting Information Systems 1(2): 79-87.

Dunn, C. L. and S. V. Grabski. 2002. Second International Research Symposium on Accounting Information Systems. International Journal of Accounting Information Systems 3(4): 201-202.

Dunn, C. L., G. J. Gerard and S. V. Grabski. 2005. Critical evaluation of conceptual data models. International Journal of Accounting Information Systems 6(2): 83-106.

Durigon, M. 2006. Business process modeling approaches in the context of process level audit risk-assessment: An analysis and comparison. International Journal of Accounting Information Systems 7(2): 208-211.

Elbashir, M. Z., P. A. Collier and M. J. Davern. 2008. Measuring the effects of business intelligence systems: The relationship between business process and organizational performance. International Journal of Accounting Information Systems 9(3): 135-153.

Elsas, P. 2008. Response to discussions on “X-raying segregation of duties: Support to illuminate an enterprise's immunity to solo-fraud”. International Journal of Accounting Information Systems 9(2): 99-103.

Elsas, P. 2008. X-raying segregation of duties: Support to illuminate an enterprise's immunity to solo-fraud. International Journal of Accounting Information Systems 9(2): 82-93.

Ettredge, M., V. J. Richardson and S. Scholz. 2001. The presentation of financial information at corporate web sites. International Journal of Accounting Information Systems 2(3): 149-168.

Fedorowicz, J. 2002. Discussion of adoption of just-in-time and electronic data interchange systems and perceptions of cost management systems effectiveness. International Journal of Accounting Information Systems 3(1): 63-68.

Ferguson, C., F. Finn and J. Hall. 2005. Electronic commerce investments, the resource-based view of the firm, and firm market value. International Journal of Accounting Information Systems 6(1): 5-29.

Ferguson, C., F. Finn, J. Hall and M. Pinnuck. 2010. Speculation and e-commerce: The long and the short of IT. International Journal of Accounting Information Systems 11(2): 79-104.

Fisher, I. E. 2007. A prototype system for temporal reconstruction of financial accounting standards. International Journal of Accounting Information Systems 8(3): 139-164.

Gaertner, J. 2010. Discussion of 'Continuous monitoring and the status quo effect'. International Journal of Accounting Information Systems 11(3): 257-260.

Gaertner, J. 2012. Discussion of 'On IT governance structures and their effectiveness in collaborative organizational structures'. International Journal of Accounting Information Systems 13(3): 224-227.

Gaston, J. 2006. Modeling an intelligent authentication system to protect financial information. International Journal of Accounting Information Systems 7(2): 113-114.

Geerts, G. L. 2011. A design science research methodology and its application to accounting information systems research. International Journal of Accounting Information Systems 12(2): 142-151.

Geerts, G. L. and W. E. McCarthy. 2002. An ontological analysis of the economic primitives of the extended-REA enterprise information architecture. International Journal of Accounting Information Systems 3(1): 1-16.

Gomaa, M. I., J. E. Hunton, E. H. J. Vaassen and M. A. Carree. 2011. Decision aid reliance: Modeling the effects of decision aid reliability and pressures to perform on reliance behavior. International Journal of Accounting Information Systems 12(3): 206-224.

Gonzalez, G. C., P. N. Sharma and D. F. Galletta. 2012. The antecedents of the use of continuous auditing in the internal auditing context. International Journal of Accounting Information Systems 13(3): 248-262.

Grabski, S. 2004. Discussion of supporting continuous monitoring using control charts. International Journal of Accounting Information Systems 5(2): 129-130.

Grabski, S. 2010. Discussion of 'Data mining journal entries for fraud detection: An exploratory study'. International Journal of Accounting Information Systems 11(3): 182-185.

Grabski, S. 2012. Discussion of 'The relationship between internal audit and information security: An exploratory investigation'. International Journal of Accounting Information Systems 13(3): 244-247.

Grabski, S. V. and S. A. Leech. 2007. Complementary controls and ERP implementation success. International Journal of Accounting Information Systems 8(1): 17-39.

Granlund, M. 2011. Extending AIS research to management accounting and control issues: A research note. International Journal of Accounting Information Systems 12(1): 3-19.

Greenfield, G. and F. Rohde. 2009. Technology acceptance: Not all organisations or workers may be the same. International Journal of Accounting Information Systems 10(4): 263-272.

Greenstein, M. and T. E. McKee. 2004. Assurance practitioners' and educators' self-perceived IT knowledge level: An empirical assessment. International Journal of Accounting Information Systems 5(2): 213-243.

Groomer, S. M. 2006. Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens by Alles, Brennan, Kogan and Vasarhelyi. Discussant's comments. International Journal of Accounting Information Systems 7(2): 162-166.

Hampton, C. 2005. Determinants of reliance: An empirical test of the theory of technology dominance. International Journal of Accounting Information Systems 6(4): 217-240.

Harmon, W. K. 2004. Fourth International Research Symposium on Accounting Information Systems. International Journal of Accounting Information Systems 5(4): 369-370.

Havelka, D. 2012. Discussion of 'The acceptance and adoption of continuous auditing by internal auditors: A micro analysis'. International Journal of Accounting Information Systems 13(3): 282-286.

Henderson, D., S. D. Sheetz and B. S. Trinkle. 2012. The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model. International Journal of Accounting Information Systems 13(2): 109-140.

Huerta, E., T. Glandon and Y. Petrides. 2012. Framing, decision-aid systems, and culture: Exploring influences on fraud investigations. International Journal of Accounting Information Systems 13(4): 316-333.

Hunton, J. E. and W. K. Harmon. 2004. A model for investigating telework in accounting. International Journal of Accounting Information Systems 5(4): 417-427.

Hunton, J. E., B. Lippincott and J. L. Reck. 2003. Enterprise resource planning systems: comparing firm performance of adopters and nonadopters. International Journal of Accounting Information Systems 4(3): 165-184.

Hunton, J. E., D. Libby, J. Libby, E. Mauldin and P. Wheeler. 2010. Continuous monitoring and the status quo effect. International Journal of Accounting Information Systems 11(3): 239-252.

Hunton, J. E., V. Arnold and D. Gibson. 2001. Collective user participation: A catalyst for group cohesion and perceived respect. International Journal of Accounting Information Systems 2(1): 1-17.

Hutchison, P. D., C. G. White and R. J. Daigle. 2004. Advances in Accounting Information Systems and International Journal of Accounting Information Systems: First ten volumes (1992-2003). International Journal of Accounting Information Systems 5(3): 341-365.

Ismail, N. A. and M. King. 2005. Firm performance and AIS alignment in Malaysian SMEs. International Journal of Accounting Information Systems 6(4): 241-259.

Jans, M., N. Lybaert and K. Vanhoof. 2010. Internal fraud risk reduction: Results of a data mining case study. International Journal of Accounting Information Systems 11(1): 17-41.

Joseph, G. 2006. Understanding developments in the management information value chain from a structuration theory framework. International Journal of Accounting Information Systems 7(4): 319-341.

Kallunki, J., E. K. Laitinen and H. Silvola. 2011. Impact of enterprise resource planning systems on management control systems and firm performance. International Journal of Accounting Information Systems 12(1): 20-39.

Kang, H. and G. Bradley. 2002. Measuring the performance of IT services: An assessment of SERVQUAL. International Journal of Accounting Information Systems 3(3): 151-164.

Kaplan, S. E. and R. J. Nieschwietz. 2003. A Web assurance services model of trust for B2C e-commerce. International Journal of Accounting Information Systems 4(2): 95-114.

Kerr, D. S. and U. S. Murthy. 2009. Beyond brainstorming: The effectiveness of computer-mediated communication for convergence and negotiation tasks. International Journal of Accounting Information Systems 10(4): 245-262.

Khallaf, A. and T. Skantz. 2011. Does long term performance improve following the appointment of a CIO? International Journal of Accounting Information Systems 12(1): 57-78.

Kim, H., M. Mannino and R. J. Nieschwietz. 2009. Information technology acceptance in the internal audit profession: Impact of technology features and complexity. International Journal of Accounting Information Systems 10(4): 214-228.

Kobelsky, K. 2010. Discussion of 'A capabilities-based approach to obtaining a deeper understanding of information technology governance effectiveness: Evidence from IT steering committees'. International Journal of Accounting Information Systems 11(3): 233-235.

Kobelsky, K. 2012. Discussion of 'On IT governance structures and their effectiveness in collaborative organizational structures'. International Journal of Accounting Information Systems 13(3): 221-223.

Kobelsky, K., S. Hunter and V. J. Richardson. 2008. Information technology, contextual factors and the volatility of firm performance. International Journal of Accounting Information Systems 9(3): 154-174.

Kobelsky, K. W. and M. A. Robinson. 2010. The impact of outsourcing on information technology spending. International Journal of Accounting Information Systems 11(2): 105-119.

Konchitchki, Y. and D. E. O'Leary. 2011. Event study methodologies in information systems research. International Journal of Accounting Information Systems 12(2): 99-115.

Kriel, E. 2004. Discussion of restoring auditor credibility: Tertiary monitoring and logging of continuous auditing systems. International Journal of Accounting Information Systems 5(2): 207-209.

Kriel, E. 2010. Discussion of 'Data mining journal entries for fraud detection: An exploratory study' International Journal of Accounting Information Systems 11(3): 186-188.

Lala, V., V. Arnold, S. G. Sutton and L. Guan. 2002. The impact of relative information quality of e-commerce assurance seals on Internet purchasing behavior. International Journal of Accounting Information Systems 3(4): 237-253.

Lampe, J. C. 2002. Discussion of an ontological analysis of the economic primitives of the extended-REA enterprise information architecture. International Journal of Accounting Information Systems 3(1): 17-34.

Lang, S., M. Masoner and A. Nicolaou. 2001. An empirical examination of the influence of organizational constraints on information systems development. International Journal of Accounting Information Systems 2(2): 103-124.

Leader, B. 2004. Discussion of IT assurance competencies. International Journal of Accounting Information Systems 5(2): 275-279.

Lee, L., S. Petter, D. Fayard and S. Robinson. 2011. On the use of partial least squares path modeling in accounting research. International Journal of Accounting Information Systems 12(4): 305-328.

Lee, S. and I. Han. 2000. The impact of organizational contexts on EDI controls. International Journal of Accounting Information Systems 1(3): 153-177.

Leech, S. A. 2001. Introduction: First International Research Symposium on Accounting Information Systems. International Journal of Accounting Information Systems 2(4): 193-194.

Leech, S. A. and S. G. Sutton. 2002. Knowledge management issues in practice: Opportunities for research. International Journal of Accounting Information Systems 3(2): 69-73.

Li, C., J. Lim and Q. Wang. 2007. Internal and external influences on IT control governance. International Journal of Accounting Information Systems 8(4): 225-239.

Li, S. and R. Pinsker. 2005. Modeling RBRT adoption and its effects on cost of capital. International Journal of Accounting Information Systems 6(3): 196-215.

Liang, D., F. Lin and S. Wu. 2001. Electronically auditing EDP systems: With the support of emerging information technologies. International Journal of Accounting Information Systems 2(2): 130-147.

Lim, J., T. C. Stratopoulos and T. S. Wirjanto. 2012. Role of IT executives in the firm's ability to achieve competitive advantage through IT capability. International Journal of Accounting Information Systems 13(1): 21-40.

Lord, A. T. 2004. ISACA model curricula 2004. International Journal of Accounting Information Systems 5(2): 251-265.

Lynch, A. and M. Gomaa. 2003. Understanding the potential impact of information technology on the susceptibility of organizations to fraudulent employee behavior. International Journal of Accounting Information Systems 4(4): 295-308.

Malone, D. 2002. Knowledge management: A model for organizational learning. International Journal of Accounting Information Systems 3(2): 111-123.

Marston, C. and A. Polei. 2004. Corporate reporting on the internet by German companies. International Journal of Accounting Information Systems 5(3): 285-311.

Mascha, M. F. 2001. The effect of task complexity and expert system type on the acquisition of procedural knowledge: Some new evidence. International Journal of Accounting Information Systems 2(2): 103-129.

Mascha, M. F. and G. Smedley. 2007. Can computerized decision aids do “damage”? A case for tailoring feedback and task complexity based on task experience. International Journal of Accounting Information Systems 8(2): 73-91.

Masli, A., V. J. Richardson, J. M. Sanchez and R. E. Smith. 2011. Returns to IT excellence: Evidence from financial performance around information technology excellence awards. International Journal of Accounting Information Systems 12(3): 189-205.

Masoner, M. M., S. S. Lang and A. J. Melcher. 2011. A meta-analysis of information system success: A reconsideration of its dimensionality. International Journal of Accounting Information Systems 12(2): 136-141.

Matcham, K. 2008. X-Raying segregation of duties: Support to illuminate an enterprises' immunity to solo-fraud. International Journal of Accounting Information Systems 9(2): 97-98.

Mauldin, E. G., A. I. Nicolaou and S. E. Kovar. 2006. The influence of scope and timing of reliability assurance in B2B e-commerce. International Journal of Accounting Information Systems 7(2): 115-129.

Mauldin, E. G. and S. B. Richtermeyer. 2004. An analysis of ERP annual report disclosures. International Journal of Accounting Information Systems 5(4): 395-416.

McKnight, D. H. 2011. Good science, bad science: Preventing paradigm paralysis and method-bias malaise. International Journal of Accounting Information Systems 12(2): 84-89.

Mensah, N. and L. Velocci. 2006. Market reaction to e-commerce impairments evidenced by website outages: Discussant comments. International Journal of Accounting Information Systems 7(2): 82-86.

Merhout, J. W. 2010. Discussion of "Factors associated with IT audits by the internal audit function". International Journal of Accounting Information Systems 11(3): 152-154.

Mock, T. J., L. Sun, R. P. Srivastava and M. Vasarhelyi. 2009. An evidential reasoning approach to Sarbanes-Oxley mandated internal control risk assessment. International Journal of Accounting Information Systems 10(2): 65-78.

Muliawan, A. D., P. F. Green and D. A. Robb. 2009. The turnover intentions of information systems auditors. International Journal of Accounting Information Systems 10(3): 117-136.

Murthy, U. S. and S. M. Groomer. 2004. A continuous auditing web services model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 139-163.

Murthy, U. S. and S. M. Groomer. 2004. Reply to the discussions of a Continuous auditing web services model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 175-181.

Nicolaou, A. 2011. Looking ahead. International Journal of Accounting Information Systems 12(1): 1-2.

Nicolaou, A. I. 2011. Editorial: A dialectic on methodologies in AIS research. International Journal of Accounting Information Systems 12(2): 81-83.

Nicolaou, A. and S. Bhattacharya. 2008. Sustainability of ERPS performance outcomes: The role of post-implementation review quality. International Journal of Accounting Information Systems 9(1): 43-60.

Nicolaou, A. I. 2000. A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects. International Journal of Accounting Information Systems 1(2): 91-105.

Nicolaou, A. I. 2002. Adoption of just-in-time and electronic data interchange systems and perceptions of cost management systems effectiveness. International Journal of Accounting Information Systems 3(1): 35-62.

Nicolaou, A. I. 2004. Quality of postimplementation review for enterprise resource planning systems. International Journal of Accounting Information Systems 5(1): 25-49.

Nicolaou, A. I. 2008. Foreword. International Journal of Accounting Information Systems 9(3): 131-134.

Nicolaou, A. I. 2008. Research issues on the use of ERPS in interorganizational relationships. International Journal of Accounting Information Systems 9(4): 216-226.

Nicolaou, A. I. 2012. Editor's prologue. International Journal of Accounting Information Systems 13(1): 1.

Nicolaou, A. I. 2012. Editor's prologue. International Journal of Accounting Information Systems 13(2): 81-82.

Nicolaou, A. I. 2012. Reviewer acknowledgement in evaluating the quality of manuscripts submitted for publication consideration. International Journal of Accounting Information Systems 13(4): 313-315.

Nicolaou, A. I. and S. Bhattacharya. 2006. Organizational performance effects of ERP systems usage: The impact of post-implementation changes. International Journal of Accounting Information Systems 7(1): 18-35.

Noga, T. and V. Arnold. 2002. Do tax decision support systems affect the accuracy of tax compliance decisions? International Journal of Accounting Information Systems 3(3): 125-144.

Nöteberg, A., T. L. Benford, J. E. Hunton. 2003. Matching electronic communication media and audit tasks. International Journal of Accounting Information Systems 4(1): 27-55.

O'Donnell, E. 2003. The influence of process-focused knowledge acquisition on evaluative judgment during a systems assurance task. International Journal of Accounting Information Systems 4(2): 115-139.

O'Donnell, E. 2004. Discussion of director responsibility for IT governance: A perspective on strategy. International Journal of Accounting Information Systems 5(2): 101-104.

O'Donnell, E. 2005. Enterprise risk management: A systems-thinking framework for the event identification phase. International Journal of Accounting Information Systems 6(3): 177-195.

O'Donnell, E. 2006. Discussion of the influence of scope and timing of reliability assurance in B2B E-Commerce. International Journal of Accounting Information Systems 7(2): 130-133.

O'Donnell, E. and J. S. David. 2000. How information systems influence user decisions: A research framework and literature review. International Journal of Accounting Information Systems 1(3): 178-203.

O'Donnell, E. and J. S. David. 2000. How information systems influence user decisions: A research framework and literature review. International Journal of Accounting Information Systems 1(3): 178-203.

O'Leary, D. 2008. On the relationship between citations and appearances on “top 25” download lists in the International Journal of Accounting Information Systems. International Journal of Accounting Information Systems 9(1): 61-75.

O'Leary, D. E. 2002. Knowledge management across the enterprise resource planning systems life cycle. International Journal of Accounting Information Systems 3(2): 99-110.

O'Leary, D. E. 2003. Auditor environmental assessments. International Journal of Accounting Information Systems 4(4): 275-294.

O'Leary, D. E. 2004. On the relationship between REA and SAP. International Journal of Accounting Information Systems 5(1): 65-81.

O'Leary, D. E. 2008. Gartner's hype cycle and information system research issues. International Journal of Accounting Information Systems 9(4): 240-252.

O'Leary, D. E. 2010. Enterprise ontologies: Review and an activity theory approach. International Journal of Accounting Information Systems 11(4): 336-352.

O'Riain, S., E. Curry and A. Harth. 2012. XBRL and open data for global financial ecosystems: A linked data approach. International Journal of Accounting Information Systems 13(2): 141-162.

Paquette, S. 2010. Discussion of 'A capabilities-based approach to obtaining a deeper understanding of information technology governance effectiveness: Evidence from IT steering committees'. International Journal of Accounting Information Systems 11(3): 236-238.

Parker, R. 2006. The influence of scope and timing of reliability assurance in B2B e-commerce. International Journal of Accounting Information Systems 7(2): 134-136.

Pennington, R. and B. Tuttle. 2009. Managing impressions using distorted graphs of income and earnings per share: The role of memory. International Journal of Accounting Information Systems 10(1): 25-45.

Plumlee, D. 2001. Discussion of “The effect of task complexity and expert system type on the acquisition of procedural knowledge: Some new evidence”. International Journal of Accounting Information Systems 2(2): 125-129.

Poston, R. S. and S. V. Grabski. 2000. Accounting information systems research: Is it another QWERTY? International Journal of Accounting Information Systems 1(1): 9-53.

Poston, R. and S. Grabski. 2001. Financial impacts of enterprise resource planning implementations. International Journal of Accounting Information Systems 2(4): 271-294.

Prasad, A. and J. Heales. 2010. On IT and business value in developing countries: A complementarities-based approach. International Journal of Accounting Information Systems 11(4): 314-335.

Prasad, A., J. Heales and P. Green. 2010. A capabilities-based approach to obtaining a deeper understanding of information technology governance effectiveness: Evidence from IT steering committees. International Journal of Accounting Information Systems 11(3): 214-232.

Prasad, A., P. Green and J. Heales. 2012. On IT governance structures and their effectiveness in collaborative organizational structures. International Journal of Accounting Information Systems 13(3): 199-220.

Premuroso, R. F. and S. Bhattacharya. 2008. Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance? International Journal of Accounting Information Systems 9(1): 1-20.

Premuroso, R. F., T. R. Skantz and S. Bhattacharya. 2012. Disclosure of outsourcing in the annual report: Causes and market returns effects. International Journal of Accounting Information Systems 13(4): 382-402.

Raschke, R. L. 2010. Process-based view of agility: The value contribution of IT and the effects on process outcomes. International Journal of Accounting Information Systems 11(4): 297-313.

Ray, A W., M. A. Robbert and J. Brocious. 2003. The Cambridge Container Company: Managing customer-centric information integration. International Journal of Accounting Information Systems 4(4): 309-330.

Read, T. J. 2004. Discussion of director responsibility for IT governance. International Journal of Accounting Information Systems 5(2): 105-107.

Richardson, V. J. 2006. Market reaction to e-commerce impairments evidenced by website outages: Discussant's comments. International Journal of Accounting Information Systems 7(2): 79-81.

Rikhardsson, P. and P. Kræmmergaard. 2006. Identifying the impacts of enterprise system implementation and use: Examples from Denmark. International Journal of Accounting Information Systems 7(1): 36-49.

Rogers, C. 2006. Continuous monitoring of business controls: A pilot implementation of a continuous auditing system at Siemens: Discussant's comments. International Journal of Accounting Information Systems 7(2): 167-169.

Rohde, F. H. 2004. IS/IT outsourcing practices of small- and medium-sized manufacturers. International Journal of Accounting Information Systems 5(4): 429-451.

Rom, A. and C. Rohde. 2007. Management accounting and integrated information systems: A literature review. International Journal of Accounting Information Systems 8(1): 40-68.

Rose, J. and P. Kræmmergaard. 2006. ERP systems and technological discourse shift: Managing the implementation journey. International Journal of Accounting Information Systems 7(3): 217-237.

Rose, J. M. 2001. The effects of multimedia-induced affective states on recall and decision-making by individual investors. International Journal of Accounting Information Systems 2(1): 22-40.

Rose, J. M. 2002. Discussion of “Do tax decision support systems affect the accuracy of tax compliance decisions?” International Journal of Accounting Information Systems 3(3): 145-149.

Rose, J. M., A. M. Rose and B. McKay. 2007. Measurement of knowledge structures acquired through instruction, experience, and decision aid use. International Journal of Accounting Information Systems 8(2): 117-137.

Rose, J. M., F. D. Roberts and A. M. Rose. 2004. Affective responses to financial data and multimedia: the effects of information load and cognitive load. International Journal of Accounting Information Systems 5(1): 5-24.

Rowbottom, N., A. Allam and A. Lymer. 2005. An exploration of the potential for studying the usage of investor relations information through the analysis of web server logs. International Journal of Accounting Information Systems 6(1): 31-53.

Rowe, R. 2008. Discussion of “An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing”. International Journal of Accounting Information Systems 9(2): 127-129.

Searcy, D. L., T. J. Ward and J. B. Woodroof. 2009. Continuous reporting benefits in the private debt capital market. International Journal of Accounting Information Systems 10(3): 137-151.

Seow, P. 2011. The effects of decision aid structural restrictiveness on decision-making outcomes. International Journal of Accounting Information Systems 12(1): 40-56.

Smith, A. L., U. S. Murthy and T. J. Engle. 2012. Why computer-mediated communication improves the effectiveness of fraud brainstorming. International Journal of Accounting Information Systems 13(4): 334-356.

Spremic, M. and I. Strugar. 2002. Strategic IS planning practise in Croatia: Organizational and managerial challenges. International Journal of Accounting Information Systems 3(3): 183-200.

Sriram, R. S. 2008. Discussion of “X-Raying segregation of duties: Support to illuminate an enterprises' immunity to solo-fraud”. International Journal of Accounting Information Systems 9(2): 94-96.

Srivastava, R. P. 2011. An introduction to evidential reasoning for decision making under uncertainty: Bayesian and belief function perspectives. International Journal of Accounting Information Systems 12(2): 126-135.

Srivastava, R. P. and A. Kogan. 2010. Assurance on XBRL instance document: A conceptual framework of assertions. International Journal of Accounting Information Systems 11(3): 261-273.

Srivastava, R. P. and A. Kogan. 2010. Response to discussions on “Assurance on XBRL instance document: A conceptual framework of assertions”. International Journal of Accounting Information Systems 11(3): 282-284.

Steinbart, P. J. 2001. Discussion of “The effects of multimedia-induced affective states on recall and decision making by individual investors”. International Journal of Accounting Information Systems 2(1): 41-46.

Steinbart, P. J. 2004. Discussion of restoring auditor credibility: Tertiary monitoring and logging of continuous assurance systems. International Journal of Accounting Information Systems 5(2): 203-205.

Steinbart, P. J., R. L. Raschke, G. Gal and W. N. Dilla. 2012. The relationship between internal audit and information security: An exploratory investigation. International Journal of Accounting Information Systems 13(3): 228-243.

Stoel, D., D. Havelka and J. W. Merhout. 2012. An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners. International Journal of Accounting Information Systems 13(1): 60-79.

Stoel, M. D. and W. A. Muhanna. 2011. IT internal control weaknesses and firm performance: An organizational liability lens. International Journal of Accounting Information Systems 12(4): 280-304.

Summers, S. L. 2000. Discussion of perceived semantic expressiveness of accounting systems and task accuracy effects. International Journal of Accounting Information Systems 1(2): 88-90.

Sundarraj, R. P. 2006. Modeling an intelligent authentication system to protect financial information. International Journal of Accounting Information Systems 7(2): 110-112.

Sutton, S. 2004. Editors comments: Rediscovering our IS roots. International Journal of Accounting Information Systems 5(1): 1-4.

Sutton, S. G. 2000. The Changing face of accounting in an information technology dominated world. International Journal of Accounting Information Systems 1(1): 1-8.

Sutton, S. G. 2004. Editor's comments. International Journal of Accounting Information Systems 5(3): 281-284.

Sutton, S. G. 2005. The role of AIS research in guiding practice. International Journal of Accounting Information Systems 6(1): 1-4.

Sutton, S. G. 2006. Enterprise systems and the re-shaping of accounting systems: A call for research. International Journal of Accounting Information Systems 7(1): 1-6.

Sutton, S. G. 2008. Reflections on the future of AIS research. International Journal of Accounting Information Systems 9(4): 201.

Sutton, S. G. 2010. Editorial: There I go, turn the page. International Journal of Accounting Information Systems 11(4): 285-288.

Sutton, S. G. 2010. A research discipline with no boundaries: Reflections on 20 years of defining AIS research. International Journal of Accounting Information Systems 11(4): 289-296.

Sutton, S. G. and C. Hampton. 2003. Risk assessment in an extended enterprise environment: redefining the audit model. International Journal of Accounting Information Systems 4(1): 57-73.

Sy, A. and T. Tinker. 2010. Labor processing labor: A new critical literature for information systems research. International Journal of Accounting Information Systems 11(2): 120-133.

Tinker, T. and B. Feknous. 2003. The politics of the new courseware: Resisting the real subsumption of asynchronous educational technology. International Journal of Accounting Information Systems 4(2): 141-164.

Trites, G. 2004. Director responsibility for IT governance. International Journal of Accounting Information Systems 5(2): 89-99.

Trites, G. 2010. Discussion of 'Assurance on XBRL instance document: A conceptual framework of assertions'. International Journal of Accounting Information Systems 11(3): 279-281.

Tsang, D. 2010. Discussion of 'Factors associated with IT audits by the internal audit function'. International Journal of Accounting Information Systems 11(3): 155-156.

Tuttle, B. 2001. Discussion of "Collective user participation: A catalyst for group cohesion and perceived respect". International Journal of Accounting Information Systems 2(1): 18-21.

Tuttle, B. and S. D. Vandervelde. 2007. An empirical examination of CobiT as an internal control framework for information technology. International Journal of Accounting Information Systems 8(4): 240-263.

Vaassen, E. H. J. and J. E. Hunton. 2009. An eclectic approach to accounting information systems. International Journal of Accounting Information Systems 10(4): 173-176.

Valentinetti, D. and M. A. Rea. 2012. IFRS taxonomy and financial reporting practices: The case of Italian listed companies. International Journal of Accounting Information Systems 13(2): 163-180.

Vasarhelyi, M. and M. Greenstein. 2003. Underlying principles of the electronization of business: A research agenda. International Journal of Accounting Information Systems 4(1): 1-25.

Vasarhelyi, M. A. and M. G. Alles. 2008. The “now” economy and the traditional accounting reporting model: Opportunities and challenges for AIS research. International Journal of Accounting Information Systems 9(4): 227-239.

Vasarhelyi, M. A., M. Alles, S. Kuenkaikaew and J. Littley. 2012. The acceptance and adoption of continuous auditing by internal auditors: A micro analysis. International Journal of Accounting Information Systems 13(3): 267-281.

Wheeler, P. and D. R. Jones. 2006. The effects of attitudinal ambivalence and exploratory switching behavior on the use of two decision aids. International Journal of Accounting Information Systems 7(3): 251-271.

Wheeler, P. and U. Murthy. 2011. Experimental methods in decision aid research. International Journal of Accounting Information Systems 12(2): 161-167.

Wheeler, P. and V. Arunachalam. 2009. The effects of multimedia on cognitive aspects of decision-making. International Journal of Accounting Information Systems 10(2): 97-116.

White, C. 2004. Discussion of CAWS model for XML-based accounting systems. International Journal of Accounting Information Systems 5(2): 169-173.

White, C. E. Jr. 2010. Discussion of 'Assurance on XBRL instance document: A conceptual framework of assertions - A discussion and extension'. International Journal of Accounting Information Systems 11(3): 274-278.

Weigand, H. and P. Elsas. 2012. Model-based auditing using REA. International Journal of Accounting Information Systems 13(3): 287-310.

Wickramasinghe, Gail L. Mills. 2002. Integrating e-commerce and knowledge management - What does the Kaiser experience really tell us. International Journal of Accounting Information Systems 3(2): 83-98.

Wier, B., J. Hunton and H. R. HassabElnaby. 2007. Enterprise resource planning systems and non-financial performance incentives: The joint impact on corporate performance. International Journal of Accounting Information Systems 8(3): 165-190.

Wilkinson, D. 2004. The CICA's IT competency model. International Journal of Accounting Information Systems 5(2): 245-250.

Woodroof, J. and D. Searcy. 2001. Continuous audit: Model development and implementation within a debt covenant compliance domain. International Journal of Accounting Information Systems 2(3): 169-191.

Yang, P. 2012. Information systems assurance practices in China: Where they are and where are they going? International Journal of Accounting Information Systems 13(3): 185-198.

Yao, L. J. C. Liu and S. H. Chan. 2010. The influence of firm specific context on realizing information technology business value in manufacturing industry. International Journal of Accounting Information Systems 11(4): 353-362.

Yeow, A. and S. Faraj. 2011. Using narrative networks to study enterprise systems and organizational change. International Journal of Accounting Information Systems 12(2): 116-125.

Yigitbasioglu, O. M. and O. Velcu. 2012. A review of dashboards in performance management: Implications for design and research. International Journal of Accounting Information Systems 13(1): 41-59.

Yost, J. A. and R. H. Rasch. 2000. Optimal warranty arrangements for the design of accounting information systems. International Journal of Accounting Information Systems 1(3): 135-152.