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International Journal of Accounting Information Systems, Volume 13
Volume 13, Number 1, March 2012
- Andreas I. Nicolaou:
Editor's prologue. 1 - Vicky Arnold, Jean C. Bedard, Jillian R. Phillips, Steve G. Sutton
:
The impact of tagging qualitative financial information on investor decision making: Implications for XBRL. 2-20 - Jee-Hae Lim, Theophanis C. Stratopoulos
Role of IT executives in the firm's ability to achieve competitive advantage through IT capability. 21-40 - Ogan M. Yigitbasioglu
A review of dashboards in performance management: Implications for design and research. 41-59 - M. Dale Stoel, Douglas Havelka, Jeffrey W. Merhout:
An analysis of attributes that impact information technology audit quality: A study of IT and financial audit practitioners. 60-79
Volume 13, Number 2, June 2012
- Andreas I. Nicolaou:
Editor's prologue. 81-82 - Michael G. Alles, Roger Debreceny
The evolution and future of XBRL research. 83-90 - Michael G. Alles, Maciej Piechocki:
Will XBRL improve corporate governance?: A framework for enhancing governance decision making using interactive data☆. 91-108 - David Henderson, Steven D. Sheetz, Brad S. Trinkle:
The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model. 109-140 - Seán O'Riain, Edward Curry, Andreas Harth
XBRL and open data for global financial ecosystems: A linked data approach. 141-162 - Diego Valentinetti
IFRS Taxonomy and financial reporting practices: The case of Italian listed companies. 163-180
Volume 13, Number 3, September 2012
- J. Efrim Boritz:
Foreword. 181 - Philip Yang:
Information systems assurance practices in China: Where they are and where are they going? 185-198 - Acklesh Prasad
On IT governance structures and their effectiveness in collaborative organizational structures. 199-220 - Kevin W. Kobelsky:
Discussion of 'On IT governance structures and their effectiveness in collaborative organizational structures'. 221-223 - Jerrard Gaertner:
Discussion of 'On IT governance structures and their effectiveness in collaborative organizational structures'. 224-227 - Paul John Steinbart, Robyn L. Raschke, Graham Gal, William N. Dilla
The relationship between internal audit and information security: An exploratory investigation. 228-243 - Severin Grabski:
Discussion of "The relationship between internal audit and information security: An exploratory investigation". 244-247 - George C. Gonzalez, Pratyush Nidhi Sharma, Dennis F. Galletta:
The antecedents of the use of continuous auditing in the internal auditing context. 248-262 - Mary B. Curtis
Discussion of 'The antecedents of the use of continuous auditing in the internal auditing context'. 263-266 - Miklos A. Vasarhelyi
The acceptance and adoption of continuous auditing by internal auditors: A micro analysis. 267-281 - Douglas Havelka:
Discussion of 'The acceptance and adoption of continuous auditing by internal auditors'. 282-286 - Hans Weigand
Model-based auditing using REA. 287-310
Volume 13, Number 4, December 2012
- Andreas I. Nicolaou:
Reviewer acknowledgement in evaluating the quality of manuscripts submitted for publication consideration. 313-315 - Esperanza Huerta, TerryAnn Glandon, Yanira Petrides
Framing, decision-aid systems, and culture: Exploring influences on fraud investigations. 316-333 - Antoinette L. Smith, Uday S. Murthy, Terry J. Engle:
Why computer-mediated communication improves the effectiveness of fraud brainstorming. 334-356 - Michel Benaroch, Anna Chernobai, James Goldstein:
An internal control perspective on the market value consequences of IT operational risk events. 357-381 - Ronald F. Premuroso, Terrance R. Skantz, Somnath Bhattacharya:
Disclosure of outsourcing in the annual report: Causes and market returns effects. 382-402
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