Showing papers in "International Journal of Accounting Information Systems in 2011"

TL;DR: The benefits of using PLS are explained and the algorithm works to derive estimates for the measurement and structural models and guidelines in the development of research models, analysis of the data, and the interpretation of these results are offered.

TL;DR: The results show that the use of enterprise systems results in improved firm performance in the long run, and that more formal than informal types of management controls help firms achieve future performance goals.

TL;DR: This paper defines how continuous auditing methodology introduces innovation to practice in seven dimensions and proposes a four-stage paradigm to advance future research and formulate a set of methodological propositions concerning the future of assurance for practitioners and academic researchers.

TL;DR: The commentary points to the need for expanding the sphere of theories and methodologies applied in the accounting information systems field, if the authors want to explain and understand the complex and mutually constitutive nature of the relationship.

TL;DR: The application of the DSRM to AIS research through retroactive analysis is illustrated and it is integrated into the operational specification of artifact networks and the REA literature is used for illustration purposes.

TL;DR: A comprehensive survey of the use of event studies in information systems and accounting information systems research using a three-pronged approach can be found in this paper, where the events are announcements made by firms about issues related to information systems, e.g., announcements of the adoption of enterprise resource planning systems and of the effect of security breaches in firms' information systems.

TL;DR: In this article, the authors examined whether supplemental information displays affect decisions made using a common strategic performance measurement system, the balanced scorecard, and found that performance evaluation decisions are more consistent with the achievement of strategic objectives when participants are provided with strategy maps.

TL;DR: It is found that organizations with stronger strategic ERM processes and flexible organizational structures already in place incurred little difficulty in implementing SOX 404 mandates, while organizations using weaker ERM Processes experienced more difficulty.

TL;DR: In this article, the authors investigate the relationship between IT internal control weaknesses (ICWs) and both accounting earnings and market value, and find that firms that report an IT ICW have lower accounting earnings compared to firms with strong IT internal controls.

TL;DR: In this article, the authors examined the impact of IT capabilities on firm performance over the 1988-2007 period, which allowed them to consider the structural shifts in the return of IT capability over time.

TL;DR: It is interesting to note that it is quite efficient to develop Bayesian models of the decision problems using the evidential reasoning approach compared to using the ladder diagram approach as used in the auditing literature.

TL;DR: In this paper, the authors investigate whether restricting how users interact with computerized decision aids affects their performance by limiting their ability to consider other possible problems that may not be prompted by the decision aid.

TL;DR: Examining the impact of Sarbanes–Oxley Act (2002) Section 404 disclosures regarding internal controls over financial reporting on investors' information systems (IS) reliability assessments and stock price predictions shows that professional investors are more likely to access Section 404 information than nonprofessionals.

TL;DR: A new methodological perspective, the Narrative Network (NN) perspective, is proposed, which is grounded on Pentland and Feldman's (2007) narrative network lens and provides a methodological foundation for project and organizational planners to best leverage new technology platforms for strategic transformations.

TL;DR: The concept of ESM is discussed, how and it can be used for studying affect are explained, various theoretical considerations are explored, and directions are offered for AIS researchers interested in evaluating the suitability of the ESM method for their research programs.

TL;DR: It is found that the effect on firm performance is contingent on the economic environment of the firm and that performance improvement is most pronounced for CIO appointments occurring later in calendar time, for firms operating in industries with low sales growth, and for firms in industry with highly dynamic economic environments.

TL;DR: A meta-analysis of information system success variables shows only one common construct underlies these variables, which implies a new way to view success surrogates.

TL;DR: In this overview of experimental decision aid research, some of the basic considerations necessary when conducting this type of research are examined, and several specific lessons learned are looked at.

TL;DR: The authors investigate the effects of decision aid reliability and pressure to perform on decision aid reliance and find that there are reliance peaks across the reliability levels as more pressure is applied, and continually increasing pressures can eventually lead to decreased, rather than increased, reliance.

TL;DR: Mediation analyses of team interactions indicated that the quantity of dialog (team production) completely explains, fully mediates, the effects of media richness and anonymity on risk assessments.

TL;DR: This essay attempts to describe the potentially positive or negative outcomes of a research methods issue and suggests a few ways by which AIS researchers can collectively make the most of this issue to thrust the field forward.