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International Journal of Accounting Information Systems 封面图

International Journal of Accounting Information Systems

IF6
论文数707
被引数1414
期刊论文 707
发表时间
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The effects of communication mode and task ambiguity on the performance of auditor dyads: An experimental investigation沟通模式与任务模糊性对审计师双人团队绩效的影响：一项实验研究
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-09-30
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PREAI
deleteAhmed Shuaib; Uday Murthy
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Social media disclosures on facebook vs. X: The differential role of firm characteristics and corporate governance mechanisms社交媒体披露在Facebook与X上的差异：企业特征和公司治理机制的不同作用
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-09-29
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PREAI
deleteAnwar, Waqas; Hasan, Arshad; Hussainey, Khaled
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Capabilities, use and benefits from business analytics in management control: The crucial role of organizational size and data science departments商业分析在管理控制中的能力、应用与益处：组织规模和数据科学部门的关键作用
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-09-28
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deleteOAAI
deleteXenia Boerner; Martin R.W. Hiebl; Thomas W. Guenther
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A new way to analyze ESG reports: A theme based model supported by AI一种分析ESG报告的新方法：一种基于主题并由AI支持的模型
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-09-24
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deleteOAAI
deleteLauri Kokkinen
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Blockchain adoption and tax avoidance区块链采用与避税
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-09-16
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PREAI
deleteJae Yeon Sim; Sungmin Jeon; Grace Il-Joo Kang
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Leadership expertise and cybersecurity transparency: evidence from audit committees and CEOs领导专长与网络安全透明度：来自审计委员会和CEO的证据
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-08-29
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PREAI
deleteRobert Pinsker; Yin Liu; Karim Khondkar; Lerong He
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Enhancing continuous auditing with large language models: AI-assisted real-time accounting information cross-verification利用大型语言模型增强连续审计：AI辅助的实时会计信息交叉验证
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-08-05
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deleteOAAI
deleteHuaxia Li; Marcelo Machado de Freitas; Heejae (Erica) Lee; Miklos A. Vasarhelyi
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Recognizing distressed finances of China a-share listed companies: insights from interpretable machine learning approach识别中国A股上市公司财务困境：可解释机器学习方法的启示
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-07-01
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PREAI
deleteSun, Jiancheng; Yang, Yuanyuan; Chen, Sihan; Zhang, Baogang; Li, Ruiqi; Dai, Liyun
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Navigating the RPA governance landscape: evidence from the fieldRPA治理格局的探索：来自实践的证据
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-06-01
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deleteOAAI
deleteKokina, Julia; Langmann, Christian; Weiser, Michael
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Triangulating the switch: unveiling accounting users’ AI chatbot migration drivers with PLS-SEM, fsQCA & NCA analysis三角测量切换：基于PLS-SEM、fsQCA与NCA分析揭示会计用户AI聊天机器人的迁移驱动因素
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-05-06
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PREAI
deleteJing Tang; Yangyang Ding; Yijing Xun; Feng Yang
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An LLM-based agentic system for greenwashing detection基于大语言模型的反漂绿代理系统
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-05-06
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PREAI
deleteYu Gu; Lanxin Jiang; Jun Dai; Miklos Vasarhelyi
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Tracking the invisible: a mobile-based approach to Scope 3 emissions追踪无形排放：基于移动平台的方法用于范围3排放
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-05-01
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deleteOAAI
deleteKim, Meehyun; Kim, Sohee; Kum, Kitae; Vasarhelyi, Miklos
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The association between managerial ability and cybersecurity breaches管理能力与网络安全漏洞之间的关系
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-05-01
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PREAI
deleteChakraborty, Ashok; Murthy, Uday S.; Smith, Thomas
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Are ESG narratives financially informative? The role of LLM summaries and sentimentESG叙事是否具有财务信息价值？大型语言模型摘要和情感的作用
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-04-27
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PREAI
deleteYa-Ting Jhan; Sheng-Feng Hsieh
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Beyond the bottom line: using generative AI to extract narrative financial disclosures超越底线：利用生成式人工智能提取叙事性财务披露
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-04-11
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deleteMuhammad Talha Afzal; Jinqiu (Claire) Yan; Huaxia Li; Miklos Vasarhelyi
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Mandatory cybersecurity disclosure: Early evidence from 10-K reports强制性网络安全披露：来自10-K报告的早期证据
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-04-09
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deleteElina Haapamäki; Jukka Sihvonen
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Enhancing performance through dynamic capabilities: the role of data-driven decision-making and environmental dynamism通过动态能力提升绩效：数据驱动决策和环境动态性的作用
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-04-06
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deleteYi Li; Bernhard Wieder; Maria-Luise Ossimitz
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How accountants judge and use big data as an information source for business decision-making会计师如何判断和使用大数据作为商业决策的信息来源
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-03-30
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deleteCarla L. Wilkin; Bingxin (Racheal) Liu
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Big data and holistic firm performance: Insights from text analytics and large language model embeddings大数据与整体公司绩效：来自文本分析和大型语言模型嵌入的洞见
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-03-21
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PREAI
deleteQiao Xu; Kinsun Tam; Guy D. Fernando; Jiali Luo
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Deep learning meets risk-based auditing: A holistic framework for leveraging foundation and task-specific models in audit procedures深度学习与基于风险审计的融合：一个用于在审计程序中利用基础模型和任务特定模型的全面框架
deleteInternational Journal of Accounting Information Systems
IF6
delete2026-02-20
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deleteOAAI
deleteTassilo L. Föhr; Marco Schreyer; Kevin C. Moffitt; Kai-Uwe Marten
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