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Accounting Technology & Information Systems eJournal

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Viewing: 1 - 50 of 675 papers

1.

Is Disruptive Blockchain Technology the Future of Financial Services?

69 The Consumer Finance Law Quarterly Report 232 (2016)
Number of pages: 11 Posted: 31 May 2016 Last Revised: 24 Dec 2017
Accepted Paper Series
Prairie View A&M University - College of Business
Downloads 6,669
2.

Accounting Program Research Rankings by Topical Area and Methodology

Issues in Accounting Education. Vol. 25, No. 4, pp. 631-654, 2010
Number of pages: 32 Posted: 05 Feb 2009 Last Revised: 16 Dec 2010
Accepted Paper Series
University of Memphis - School of Accountancy, Brigham Young University - School of Accountancy, University of Texas at Austin - Department of Accounting and Brigham Young University - School of Accountancy
Downloads 5,978
3.

A Backtesting Protocol in the Era of Machine Learning

Number of pages: 18 Posted: 13 Nov 2018 Last Revised: 24 Nov 2018
Working Paper Series
Research Affiliates, LLC, Duke University - Fuqua School of Business and University of California at San Diego
Downloads 5,585
4.

The Effect of ERP System Implementations on the Usefulness of Accounting Information

Number of pages: 37 Posted: 04 Oct 2005
Working Paper Series
North Carolina State University - Poole College of Management - Department of Accounting and Oregon State University - Department of Accounting, Finance, and Information Management
Downloads 5,129
5.

Cloud Computing: The Business Perspective

Number of pages: 34 Posted: 03 Jun 2009 Last Revised: 26 Jul 2014
Working Paper Series
University of Florida - Warrington College of Business Administration, Babson College, University of Florida - Warrington College of Business Administration, Lirik Inc. and University of Florida
Downloads 5,064
6.
Downloads 3,509
7.

Analysis of the Dot-Com Bubble of the 1990s

Number of pages: 37 Posted: 29 Jun 2008
Working Paper Series
Kansas State University and Kent State University
Downloads 3,286
8.

Information Technologies: Challenge and Opportunity for Modern Management Accounting Systems

Number of pages: 19 Posted: 21 Mar 2004
Working Paper Series
University of Cantabria - Department of Business Administration and University of Cantabria - Dep. Administración de Empresas
Downloads 3,225
9.

Accounting Information System Power Instrument for Company Groups Advanced Management

Number of pages: 5 Posted: 17 Feb 2008
Working Paper Series
Romanian-American University
Downloads 2,820
10.

A Comparison of XBRL Filings to Corporate 10-Ks - Evidence from the Voluntary Filing Program

Number of pages: 51 Posted: 01 May 2009 Last Revised: 26 Jul 2014
Working Paper Series
North Carolina State University, North Carolina State University and North Carolina State University
Downloads 2,621
11.

Does Ifrs Improve the Usefulness of Accounting Information in a Code-Law Country?

Number of pages: 37 Posted: 01 Jun 2006
Working Paper Series
University of Vaasa
Downloads 2,320
12.

Risk Analysis of Accounting Information System Infrastructure

Number of pages: 12 Posted: 15 Feb 2011
Working Paper Series
"Alexandru Ioan Cuza" University - Ia?i, România - Faculty of Economics and Business Administration - Doctoral School of Economics
Downloads 2,149
13.

The Impact of Computerised Accounting Information System on the Performance of the Banking Industry in Nigeria

Number of pages: 70 Posted: 29 Sep 2015
Working Paper Series
University of Lagos, Department of Accounting, Students
Downloads 2,136
14.

Leveraging the Customer Base: Creating Competitive Advantage Through Knowledge Management

Review of Marketing Science WP No. 315
Number of pages: 32 Posted: 07 May 2002
Working Paper Series
Harvard Business School - Marketing Unit and INSEAD - Marketing
Downloads 2,029
15.

Case Studies of Cybercrime and its Impact on Marketing Activity and Shareholder Value

Academy of Marketing Studies Journal, 2011
Number of pages: 19 Posted: 14 Dec 2010
Accepted Paper Series
Texas A&M University-Corpus Christi-College of Business, Texas A&M University-Corpus Christi-Department of Accounting and Texas A&M University
Downloads 2,004
16.

Accounting Anomalies and Information Uncertainty

AFA 2004 San Diego Meetings; EFA 2003 Annual Conference Paper No. 199
Number of pages: 57 Posted: 29 Jun 2003
Working Paper Series
Duke University, Algert Global, LLC, Duke University and Duke University - Fuqua School of Business
Downloads 2,002
17.
Downloads 1,987
18.

Big Data Analytics: Opportunity or Threat for the Accounting Profession?

Number of pages: 40 Posted: 15 Sep 2016 Last Revised: 24 May 2017
Working Paper Series
University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - Accounting
Downloads 1,795
19.

Information Quality for a University Accounting Information System

Number of pages: 30 Posted: 27 Oct 2008
Working Paper Series
University of New England
Downloads 1,757
20.

Management Accounting Change and ERP, an Assessment of Research

Number of pages: 25 Posted: 10 May 2007
Working Paper Series
Erasmus University Rotterdam (EUR) - Erasmus School of Economics (ESE), Radboud University Nijmegen, Erasmus University Rotterdam (EUR) and Erasmus University Rotterdam (EUR)
Downloads 1,663
21.

A Framework to Accomplish Strategic Cost Management

Number of pages: 65 Posted: 20 Apr 2005
Working Paper Series
Mansoura University
Downloads 1,650
22.

Measuring Accounting Reporting Complexity with XBRL

The Accounting Review, Forthcoming
Number of pages: 66 Posted: 06 May 2014 Last Revised: 13 Nov 2018
Accepted Paper Series
Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 1,644
23.

Supply Chain Management, Activity-Based Costing and Organisational Factors

Askarany, D., Yazdifar, H., & Askary, S. (2010). ‘Supply chain management, activity-based costing and organisational factors’ International Journal of Production Economics, 127 (2010) 238–248. ,
Number of pages: 11 Posted: 31 Mar 2009 Last Revised: 11 Aug 2014
Accepted Paper Series
University of Auckland - Department of Accounting and Finance, University of Glasgow and Abu Dhabi University
Downloads 1,608
24.

Returns on Investments in Information Technology: A Research Synthesis

Number of pages: 49 Posted: 01 Mar 2002
Working Paper Series
Chapman University - The George L. Argyros School of Business & Economics and University of Arkansas at Fayetteville

Multiple version iconThere are 2 versions of this paper

Downloads 1,404
25.

Artificial Intelligence Systems Applied to Accounting, Auditing and Finance

Number of pages: 13 Posted: 26 Aug 2009 Last Revised: 26 Jul 2014
Working Paper Series
Universidade Federal de Santa Catarina (UFSC) and Universidade Federal de Santa Catarina (UFSC) - Accounting Department
Downloads 1,353
26.

The Adoption of Computerized Accounting System in Small Medium Enterprises in Melaka, Malaysia

International Journal of Business and Management; Vol. 7, No. 18; 2012
Number of pages: 14 Posted: 21 Jan 2013
Accepted Paper Series
Aichi University, International Pacific University and University of Technical Malaysia Melaka
Downloads 1,305
27.

Need for Speed: An Empirical Analysis of Hard and Soft Information in a High Frequency World

Number of pages: 38 Posted: 17 Oct 2012 Last Revised: 16 Aug 2017
Working Paper Series
University of Manchester - Alliance Manchester Business School
Downloads 1,225
28.

The Limitations of Industry Concentration Measures Constructed with Compustat Data: Implications for Finance Research

Number of pages: 48 Posted: 24 Aug 2006 Last Revised: 26 Jul 2014
Working Paper Series
University of Texas at Dallas - Naveen Jindal School of Management, University of Arizona - Department of Finance and Cornell University - Samuel Curtis Johnson Graduate School of Management

Multiple version iconThere are 3 versions of this paper

Downloads 1,221
29.

Continuous Auditing in ERP System Environments: The Current State and Future Directions

Number of pages: 43 Posted: 25 Nov 2009
Working Paper Series
University of South Florida - School of Accountancy and University of Central Florida - College of Business Administration
Downloads 1,220
30.

The Virtual Tax Library: A Comparison of Five Electronic Tax Research Platforms

Florida Tax Review, Vol. 8, No. 9, 2008, Loyola-LA Legal Studies Paper No. 2008-40
Number of pages: 81 Posted: 17 Dec 2008 Last Revised: 18 Oct 2015
Accepted Paper Series
Loyola Law School Los Angeles, Loyola Law School Los Angeles and Loyola Law School Los Angeles

Multiple version iconThere are 2 versions of this paper

Downloads 1,217
31.

Determining Factors of Internet Financial Reporting in Indonesia

Accounting & Taxation, Vol. 1, No. 1, pp. 87-99, 2009
Number of pages: 13 Posted: 26 Feb 2010
Accepted Paper Series
Perbanas School of Business Surabaya - Indonesia
Downloads 1,179
32.

Distributed Ledgers and Operations: What Operations Management Researchers Should Know About Blockchain Technology

Forthcoming in Manufacturing & Service Operations Management, Georgetown McDonough School of Business Research Paper No. 3131250
Number of pages: 38 Posted: 07 Mar 2018 Last Revised: 06 Sep 2018
Accepted Paper Series
McDonough School of Business, Georgetown University and Georgetown University - Department of Accounting and Business Law
Downloads 1,151
33.

The Annual Report Algorithm: Retrieval of Financial Statements and Extraction of Textual Information

Number of pages: 63 Posted: 18 Nov 2016 Last Revised: 28 May 2017
Working Paper Series
University of Erlangen-Nuremberg-Friedrich Alexander Universität Erlangen Nürnberg
Downloads 1,135
34.

The Effects of Preventive and Detective Controls on Employee Performance and Motivation

Contemporary Accounting Research, Forthcoming
Number of pages: 39 Posted: 17 Oct 2009 Last Revised: 08 Apr 2011
Accepted Paper Series
University of Georgia - Terry College of Business, Arizona State University (ASU) - School of Accountancy, Brigham Young University - School of Accountancy and Brigham Young University - School of Accountancy
Downloads 1,117
35.

The Quality of Accounting Information

Number of pages: 17 Posted: 14 Sep 2013
Working Paper Series
Nyenrode Business University
Downloads 1,075
36.

Thinking Outside the Block: Projected Phases of Blockchain Integration in the Accounting Industry

Australian Accounting Review 29(2), 319-330.
Number of pages: 31 Posted: 12 Jun 2017 Last Revised: 09 Sep 2019
Accepted Paper Series
York University, Schulich School of Business, Students, York University - Schulich School of Business and York University
Downloads 1,062
37.

Commercial Lending Concentration and Bank Expertise: Evidence from Borrower Financial Statements

Chicago Booth Research Paper No. 15-42
Number of pages: 79 Posted: 23 Sep 2015 Last Revised: 24 May 2017
Working Paper Series
University of Chicago - Booth School of Business, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,021
38.

Negative News and Investor Trust: The Role of $Firm and #CEO Twitter Use

Number of pages: 59 Posted: 31 May 2015 Last Revised: 26 Apr 2018
Working Paper Series
University of Illinois at Urbana-Champaign, University of Washington and University of Washington - Michael G. Foster School of Business

Multiple version iconThere are 2 versions of this paper

Downloads 1,016
39.

Can Twitter Help Predict Firm-Level Earnings and Stock Returns?

Rotman School of Management Working Paper No. 2631421
Number of pages: 66 Posted: 14 Sep 2016 Last Revised: 19 Jul 2017
Working Paper Series
NYU Stern School of Business, Arizona State University and University of Toronto - Rotman School of Management

Multiple version iconThere are 2 versions of this paper

Downloads 985
40.

Accounting Conservatism, Aggregation, and Information Quality

Number of pages: 19 Posted: 04 Dec 2007 Last Revised: 02 Jul 2015
Working Paper Series
University of Oregon, Lundquist School of Business and University of California, Berkeley
Downloads 970
41.

An Examination of Topical Coverage for the First Accounting Information Systems Course

Journal of Information Systems, Vol. 16, No. 2, pp. 143-164, Fall 2002
Number of pages: 22 Posted: 28 Apr 2005
Accepted Paper Series
Northern Arizona University, University of North Carolina at Charlotte and Texas A&M University-Corpus Christi-Department of Accounting
Downloads 935
42.

Design Capital and Design Moves: The Logic of Digital Business Strategy

Forthcoming, MIS Quarterly, Special Issue on Digital Business Strategy: Toward a Next Generation of Insights
Number of pages: 56 Posted: 25 Feb 2012 Last Revised: 09 Jun 2014
Accepted Paper Series
Franklin W. Olin College of Engineering, University of Pittsburgh - Katz Graduate School of Business, Singapore Management University - Lee Kong Chian School of Business and Michigan State University - Department of Accounting & Information Systems
Downloads 919
43.

Risk Management, Firm Reputation, and the Impact of Successful Cyberattacks on Target Firms

Fisher College of Business Working Paper No. 2018-03-004, Charles A. Dice Working Paper No. 2018-03-04, Journal of Financial Economics (JFE), Forthcoming
Number of pages: 78 Posted: 07 Mar 2018 Last Revised: 12 Aug 2019
Accepted Paper Series
Nanyang Technological University (NTU) - Nanyang Business School, Nanyang Technological University (NTU) - Nanyang Business School, School of Accounting and Finance, Hong Kong Polytechnic University, University of Cyprus - Department of Accounting and Finance and Ohio State University (OSU) - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 886
44.

Examining the Potential Benefits of Internal Control Monitoring Technology

The Accounting Review, Vol. 85, No. 3
Number of pages: 44 Posted: 15 Aug 2009 Last Revised: 26 Jul 2014
Accepted Paper Series
University of Arkansas - Sam M. Walton College of Business, University of Arkansas at Fayetteville, University of Arkansas at Fayetteville and University of Texas at San Antonio
Downloads 867
45.

Predicting Change in Management Accounting and Control Systems: Additional Evidence from Australia

Number of pages: 29 Posted: 16 Jul 2008
Working Paper Series
La Trobe University
Downloads 867
46.

Aligning Industrial Relations Risk, Budgetary Participation, and Budgeting Measures of Performance: Impact on Managerial Performance

Number of pages: 48 Posted: 26 Jul 2007
Working Paper Series
La Trobe University and Griffith University - Griffith Business School
Downloads 860
47.

Initial Evidence on the Market Impact of the XBRL Mandate

Review of Accounting Studies, 2014, Volume 19, pp. 1468-1503, Rock Center for Corporate Governance at Stanford University Working Paper No. 149
Number of pages: 53 Posted: 16 Apr 2011 Last Revised: 02 Feb 2015
Accepted Paper Series
University of Washington - Michael G. Foster School of Business, Indiana University - Kelley School of Business - Department of Accounting and University of Notre Dame
Downloads 856
48.

The Determinants and Information Content of the Forward-looking Statements in Corporate Filings - A Naive Bayesian Machine Learning Approach

AAA 2009 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 57 Posted: 13 Sep 2008
Working Paper Series
Shanghai Advanced Institute of Finance, Shanghai Jiaotong University
Downloads 847
49.

The Role of Enterprise Risk Management and Organizational Strategic Flexibility in Easing New Regulatory Compliance

Number of pages: 47 Posted: 01 Apr 2009
Working Paper Series
University of Central Florida - College of Business Administration, University of Central Florida (UCF) - Dixon School of Accounting, University of Central Florida (UCF) - Dixon School of Accounting and University of Central Florida - College of Business Administration
Downloads 836
50.

Capital Market Effects of Media Synthesis and Dissemination: Evidence from Robo-Journalism

Review of Accounting Studies (2018) 23:1-36
Number of pages: 51 Posted: 21 Nov 2016 Last Revised: 05 Jul 2019
Accepted Paper Series
University of Washington - Michael G. Foster School of Business, University of Washington - Michael G. Foster School of Business and University of Pennsylvania - The Wharton School
Downloads 834