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Accounting Technology & Information Systems eJournal

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Viewing: 1 - 50 of 922 papers

1.

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 8,946
2.

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 7,952
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 7,862
4.

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 6,198
5.

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 5,340
6.

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, University of Florida - Warrington College of Business Administration, University of Florida - Warrington College of Business Administration, Lirik Inc. and University of Florida
Downloads 5,254
7.
Downloads 3,947
8.

Human versus Machine: A Comparison of Robo-Analyst and Traditional Research Analyst Investment Recommendations

The Accounting Review, Forthcoming
Number of pages: 50 Posted: 21 Jan 2020 Last Revised: 10 Dec 2021
Accepted Paper Series
Indiana University - Kelley School of Business - Department of Accounting, Indiana University - Kelley School of Business - Department of Accounting and Harvard Business School
Downloads 3,938
9.

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 3,284
10.

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

Richins, G., Stapleton, A., Stratopoulos, T. C., & Wong, C. (2017). Big Data Analytics: Opportunity or Threat for the Accounting Profession? Journal of Information Systems, 31(3), 63–79. https://doi.org/10.2308/isys-51805
Number of pages: 40 Posted: 15 Sep 2016 Last Revised: 29 Mar 2021
Working Paper Series
University of Waterloo - School of Accounting and Finance, Memorial University of Newfoundland, University of Waterloo - School of Accounting and Finance and Wilfrid Laurier University - Accounting
Downloads 3,004
11.

Cyber Security Issues and Challenges in E-Commerce

Proceedings of 10th International Conference on Digital Strategies for Organizational Success
Number of pages: 8 Posted: 28 Jan 2019
Working Paper Series
Institute for Technology and Management (ITM)
Downloads 2,909
12.

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 2,865
13.

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 2,675
14.

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 2,674
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 2,486
16.

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 2,467
17.

Machine Learning-Based Financial Statement Analysis

Number of pages: 69 Posted: 27 Jan 2020 Last Revised: 03 Dec 2020
Working Paper Series
University of Oxford - Said Business School, Oxford-Man Institute of Quantitative Finance, University of Oxford - Oxford-Man Institute of Quantitative Finance and University of Oxford - Oxford-Man Institute of Quantitative Finance
Downloads 2,341
18.

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 UniversityUniversity of Technical Malaysia Melaka, International Pacific University and University of Technical Malaysia Melaka
Downloads 2,251
19.

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 2,233
20.
Downloads 2,098
21.

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 2,067
22.

Accounting Anomalies and Information Uncertainty

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 2,042
23.

Measuring Accounting Reporting Complexity with XBRL

The Accounting Review, Forthcoming
Number of pages: 66 Posted: 06 May 2014 Last Revised: 08 May 2020
Accepted Paper Series
Bentley University - Department of Accountancy and Northeastern University - Accounting Group
Downloads 2,039
24.

Robotic Process Automation in Public Accounting

Accounting Horizons, 33 (4): 15-35
Number of pages: 62 Posted: 11 Sep 2018 Last Revised: 15 Jul 2020
Accepted Paper Series
West Virginia University, West Virginia University, West Virginia University - Department of Accounting and Management Information Systems and Brigham Young University - School of Accountancy
Downloads 1,919
25.

Information Quality for a University Accounting Information System

Number of pages: 30 Posted: 27 Oct 2008
Working Paper Series
University of New England
Downloads 1,799
26.

Towards Algorithm Auditing: A Survey on Managing Legal, Ethical and Technological Risks of AI, ML and Associated Algorithms

Number of pages: 31 Posted: 15 Feb 2021
Working Paper Series
Department of Computer Science, University College London, University College London, University College London, Cisco Systems, University of Edinburgh - School of Mathematics, Unilever - Unilever PLC London, Centre for Data Ethics and Innovation, University College London, University of Alberta, Royal Institution of Chartered Surveyors, Ainstein AI, Technical University Munich, University College London, University College of London, University College London, University of London - Department of Psychology, University of Warwick, London Stock Exchange, ValidateAI and University College London
Downloads 1,755
27.

A Framework to Accomplish Strategic Cost Management

Number of pages: 65 Posted: 20 Apr 2005
Working Paper Series
Mansoura University
Downloads 1,737
28.

How to Talk When a Machine is Listening: Corporate Disclosure in the Age of AI

Number of pages: 58 Posted: 14 Sep 2020 Last Revised: 15 Jan 2021
Working Paper Series
Georgia State University - J. Mack Robinson College of Business, Columbia Business School - Finance and Economics, Georgia State University - Robinson College of Businessaffiliation not provided to SSRN and Florida International University (FIU) - Department of Finance

Multiple version iconThere are 2 versions of this paper

Downloads 1,728
29.

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 1,724
30.

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 1,712
31.

Using Python for Text Analysis in Accounting Research

Vic Anand, Khrystyna Bochkay, Roman Chychyla and Andrew Leone (2020), "Using Python for Text Analysis in Accounting Research", Foundations and Trends® in Accounting: Vol. 14: No. 3–4, pp 128-359. http://dx.doi.org/10.1561/1400000062, University of Miami Business School Research Paper No. 3576098
Number of pages: 223 Posted: 07 Jun 2020 Last Revised: 05 Apr 2021
Accepted Paper Series
University of Illinois at Urbana-Champaign - Department of Accountancy, University of Miami - School of Business Administration, University of Miami - School of Business Administration and University of MiamiNorthwestern University
Downloads 1,710
32.

The Quality of Accounting Information

Number of pages: 17 Posted: 14 Sep 2013
Working Paper Series
Nyenrode Business University
Downloads 1,690
33.

Financial Reporting and Blockchains: Audit Pricing, Misstatements, and Regulation

Number of pages: 57 Posted: 25 Sep 2018 Last Revised: 26 Jun 2019
Working Paper Series
Georgia State University - J. Mack Robinson College of Business, Cornell University - Samuel Curtis Johnson Graduate School of Management and Georgia State University - Robinson College of Businessaffiliation not provided to SSRN
Downloads 1,680
34.

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 Business School, University of Glasgow and Abu Dhabi University
Downloads 1,655
35.

Perceptions of Robotic Process Automation in Big 4 Public Accounting Firms: Do Firm Leaders and Lower-Level Employees Agree?

Number of pages: 47 Posted: 05 Sep 2019 Last Revised: 11 Jan 2021
Working Paper Series
West Virginia University, West Virginia University, West Virginia University - Department of Accounting and Management Information Systems and Brigham Young University - School of Accountancy
Downloads 1,604
36.

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 1,522
37.

Comparative Analysis of Computerized Accounting System and Manual Accounting System of Quoted Microfinance Banks (MFBs) in Nigeria

International Journal of Academic Research in Accounting, Finance and Management Sciences, Vol. 7, No. 2, pp. 30-43, April 2017
Number of pages: 14 Posted: 27 Jul 2017 Last Revised: 10 Sep 2017
Accepted Paper Series
Nnamdi Azikiwe University - Department of Accountancy, Nnamdi Azikiwe University - Department of AccountancyChartered Institute of Taxation of Nigeria and University of Nigeria Enugu Campus

Multiple version iconThere are 2 versions of this paper

Downloads 1,512
38.

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 1,449
39.

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 1,445
40.

Blockchain Technology Adoption

Stratopoulos, T. C., Victor Xiaoqi Wang, & Ye, H. (Jonathan). (2021). Use of Corporate Disclosures to Identify the Stage of Blockchain Adoption. Accounting Horizons, https://doi.org/10.2308/HORIZONS-19-101.
Number of pages: 46 Posted: 15 Jun 2018 Last Revised: 08 Sep 2021
Accepted Paper Series
University of Waterloo - School of Accounting and Finance, California State University, Long Beach and affiliation not provided to SSRN
Downloads 1,388
41.

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 1,387
42.

Digitalization and the Challenges for the Accounting Profession

2019 ENTRENOVA Conference Proceedings
Number of pages: 10 Posted: 11 Dec 2019
Working Paper Series
University of Zagreb - Faculty of Economics & Business, University of Zagreb - Faculty of Economics & Business and University of Zagreb - Faculty of Economics & Business
Downloads 1,382
43.

Fundamental Analysis Via Machine Learning

HKUST Business School Research Paper No. 2020-009 (also appears in Emerging Finance and Financial Practices eJournal)
Number of pages: 63 Posted: 22 Oct 2020 Last Revised: 11 Jun 2021
Working Paper Series
Hong Kong University of Science & Technology (HKUST) and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 1,371
44.

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 1,337
45.

Accounting Information Systems in the Blockchain Era

Number of pages: 35 Posted: 03 Feb 2020
Working Paper Series
Universitat de València and University of Castilla-La Mancha (Cuenca Campus)
Downloads 1,314
46.

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 FloridaNHH Norwegian School of Economics
Downloads 1,308
47.

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 1,297
48.

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 1,295
49.

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 Business School, Nanyang Technological University, Nanyang Business School, Nanyang Technological University, School of Accounting and Finance, The 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 1,287
50.

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 1,275