Management
Review Cycle Records
International Journal of Accounting Information Systems
Paper Review Records
All Paper Review Records
15 valid samples · Newest publication first
Review days = acceptance date − received date. PDF, DOI, and publisher-page sources are retained.
Leadership expertise and cybersecurity transparency: evidence from audit committees and CEOs
AuthorsRobert Pinsker; Yin Liu; Karim Khondkar; Lerong He
AffiliationsSchool of Accounting, College of Business, Florida Atlantic University, 777 Glades Road, Boca Raton, FL 33431, United States; Department of Accounting, Economics and Finance, School of Business and Management, SUNY Brockport, 350 New Campus Drive, Brockport, NY 14420, United States; Department of Accounting, The Manning School of Business, University of Massachusetts Lowell, One University Avenue, Lowell, MA 01854, United States; School of Business, SUNY Geneseo, 1 College Circle, Geneseo, NY 14454, United States
A comparative analysis of information content in risk factors and management's discussion and analysis: evidence from the mandatory cybersecurity disclosures
AuthorsRonald C.W. Tsang
AffiliationsMercer University, 3001 Mercer University Dr., Atlanta, GA 30341, USA
Recognizing distressed finances of China a-share listed companies: insights from interpretable machine learning approach
AuthorsJiancheng Sun; Yuanyuan Yang; Sihan Chen; Baogang Zhang; Ruiqi Li; Liyun Dai
AffiliationsSchool of Software and Internet of Things Engineering, Jiangxi University of Finance and Economics, Nanchang 330013, China; School of Computing and Artificial Intelligence, Jiangxi University of Finance and Economics, Nanchang 330013, China
Navigating the RPA governance landscape: evidence from the field
AuthorsJulia Kokina; Christian Langmann; Michael Weiser
AffiliationsAssociate Professor of Accounting, Accounting and Law Division, Babson College, 231 Forest St, Wellesley, MA 02481, United States; Professor of Management Accounting, HM Business School, Hochschule München University of Applied Sciences, Am Stadtpark 20, 81243 Munich, Germany; Institute of Accounting, Control, and Auditing, Chair of Controlling/Performance Management, University of St.Gallen, Tigerbergstrasse 9, 9000 St. Gallen, Switzerland
Tracking the invisible: a mobile-based approach to Scope 3 emissions
AuthorsMeehyun Kim; Sohee Kim; Kitae Kum; Miklos Vasarhelyi
AffiliationsAmerican University of Sharjah, University City, Sharjah, United Arab Emirates; Missouri State University, 901 S. National Ave, Springfield, MO 65897, United States; The City University of New York, College of Staten Island, 2800 Victory Blvd, Staten Island, NY 10314, United States; Rutgers University, The State of New Jersey, 1 Washington Pl, Newark, NJ 07102, United States
The association between managerial ability and cybersecurity breaches
AuthorsAshok Chakraborty; Uday S. Murthy; Thomas Smith
AffiliationsLynn Pippenger School of Accountancy, Muma College of Business, University of South Florida, Tampa, FL 33620-5500, United States
An LLM-based agentic system for greenwashing detection
AuthorsYu Gu; Lanxin Jiang; Jun Dai; Miklos Vasarhelyi
AffiliationsSouthwestern University of Finance and Economics, China; Stony Brook University, United States; Michigan Technological University, United States; Rutgers University, United States
Triangulating the switch: unveiling accounting users’ AI chatbot migration drivers with PLS-SEM, fsQCA & NCA analysis
AuthorsJing Tang; Yangyang Ding; Yijing Xun; Feng Yang
AffiliationsSchool of Management, Hefei University, Hefei, Anhui, China; School of Public Policy & Management, University of Science and Technology of China, Hefei, Anhui, China; School of Management, University of Science and Technology of China, Hefei, Anhui, China
Are ESG narratives financially informative? The role of LLM summaries and sentiment
AuthorsYa-Ting Jhan; Sheng-Feng Hsieh
AffiliationsTaiwan Semiconductor Manufacturing Company, Ltd., Taiwan; Department and Graduate Institute of Accounting, College of Management, National Taiwan University, Taiwan
Beyond the bottom line: using generative AI to extract narrative financial disclosures
AuthorsMuhammad Talha Afzal; Jinqiu (Claire) Yan; Huaxia Li; Miklos Vasarhelyi
AffiliationsRutgers, The State University of New Jersey, USA; Kean University, USA; University of Michigan-Dearborn, USA
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