Showing papers in "International Journal of Accounting Information Systems in 2010"

TL;DR: This paper used self-presentation theory to examine corporate website environmental disclosures from an organizational legitimacy perspective, showing that worse environmental performers provide more extensive disclosure in terms of content and website presentation.

TL;DR: Results suggest that firms' effectiveness of IT steering committee driven IT governance initiatives positively relates to the level of their IT-related capabilities and positive relationships between IT- related capabilities and internal process-level performance are found.

TL;DR: From perspectives on applying data mining techniques to journal entries, the first four entities would probably pose the highest risk of fraud because it could indicate that the fraudster is covering up or falsifying a particular class of transactions.

TL;DR: The value contribution by understanding the components of agility at the process level is examined, suggesting that IT is a platform for business process agility that affects process efficiency and quality outcomes.

TL;DR: The results of using a multivariate latent class clustering algorithm to a case company's procurement data suggest that applying this technique in a descriptive data mining approach is useful in assessing the current risk of internal fraud.

TL;DR: In this article, a set of assertions for providing assurance on XBRL instance documents similar to the management assertions for financial audits is presented, which can assist auditors in planning and evaluating such an engagement by collecting appropriate items of evidence pertaining to specific assertions.

TL;DR: The need for an integrated view is established and how such an integrated perspective might operate and advance the understanding of IT value measurement is demonstrated.

TL;DR: An empirical examination of more than 3000 firm years over 1998–2000 from U.S. manufacturing industries reveals that durable goods industry firms and firms with higher level of vertical integration realized higher IT business value in improved labor and administrative productivity.

TL;DR: Multivariate regression indicates that four variables; the certified information system auditor (CISA) certification, IAF age, training, and the number of organizational employees are significantly and positively associated with IT audits by the IAFs.

TL;DR: In this article, an alternative, theory-based approach for generating an enterprise ontology, using activity theory, based on psychology, provides a template based approach in capturing the context of individual activity in an organization, using eight key class concepts: activity, outcome, subject, object, community, rules, tools and division of labor.

TL;DR: An assessment of the AIS research discipline's current state and future prospects is provided and the key areas the discipline needs to focus in order to better insure its long-term sustainability are discussed.

TL;DR: This study conceptualizes a model of the post-adoption process based upon the Unified Theory of Acceptance and Use of Technology (UTAUT) and refined based upon work in effort expectancy and social influence.

TL;DR: In this paper, the authors developed a complementarities-based business value model for developing economies, and tested the relationship between IT investments, IT-related complementarity, and business process performance.

TL;DR: This paper investigates differential market response to the reasons that companies provide for late SEC filings of 10-K and 10-Q reports when the stated reasons are related to information systems issues versus accounting and other issues.

TL;DR: This paper is the first study to investigate whether the act of engaging in ITOS is associated with an objective, quantitative measure of IT spending in a large sample of firms over time and investigates whether the extent of ITOS affects IT spending, i.e., whether a higher level of IT OS has a greater impact on IT spending.

TL;DR: Why continuous monitoring appeared to trigger risk aversion is examined, and results suggest that continuous monitoring can increase the perceived need to justify, which in turn encourages managers to maintain the status quo.

TL;DR: This paper urges scholars to take IS beyond its technocratic traditions, to literatures that provide a fundamental socio-historical perspective, using Marx's notions of the ‘formal’ and ‘real’ subsumption of the labor process.

TL;DR: This work examines the market reaction to e-commerce investment announcements by a sample of mining companies and argues that this group of companies represents a sample for which, a priori, there is no expected value added to the firm from the type of investment they announce.

TL;DR: This paper describes the research conducted by Hunton, Maulin and Wheeler to test the following hypotheses related to a defined scenario (vignette) presented in one of four different variations to sixtyone randomized test subjects: H1.

TL;DR: The authors find that the market response is significantly more negative for Information Systems (IS) related reasons for late filing than for other reasons, including problems with Accounting Quality, SOX implementation, Going Concern and, depending on the analysis, even SEC investigations.