Advancing Accounting Information Systems Knowledge
Journal of Information Systems
The Journal of Information Systems (JIS) is the academic journal of the Accounting Information Systems (AIS) Section of the American Accounting Association. Its goal is to support, promote, and advance Accounting Information Systems knowledge. The primary criterion for publication in JIS is contribution to the accounting information systems (AIS), accounting and auditing domains by the application or understanding of information technology theory and practice. AIS research draws upon and is informed by research and practice in management information systems, computer science, accounting, auditing as well as cognate disciplines including philosophy, psychology, and management science. JIS welcomes research that employs a wide variety of research methods including qualitative, field study, case study, behavioral, experimental, archival, analytical and markets-based.
Mary Curtis, University of North Texas
Roger Debreceny, University of Hawaii at Manoa
JIS Editors and Editorial Board
J. Efrim Boritz, Ph.D., CPA, CA, CISA
Ontario CPAs’ Chair in Accounting in the School of Accounting & Finance
University of Waterloo, School of Accounting and Finance, Waterloo, Ontario, Canada
Theophanis C. Stratopoulos, Ph.D.
Associate Professor of Information Systems and PwC Chair at the School of Accounting and Finance University of Waterloo, School of Accounting and Finance, Waterloo, Ontario, Canada
W. Alec Cram, Ph.D., CISA, CISSP
Assistant Professor, School of Accounting and Finance, University of Waterloo, Canada
Dr. Cram graduated from Queen’s University in 2002 and worked as an IT Audit Manager at Deloitte before completing his MSc (2009) and PhD (2013). He is also a Certified Information Systems Auditor (CISA) and Certified Information Systems Security Professional (CISSP). Prior to joining the University of Waterloo, Dr. Cram was on the faculty of Bentley University from 2013-2019. He teaches accounting information systems classes at the University of Waterloo. His research focuses on how information systems control initiatives – primarily associated with cybersecurity and systems development – can contribute to improving the performance of organizational processes. His work has been published in a variety of outlets, including the Information Systems Journal, European Journal of Information Systems, MIS Quarterly, Journal of the Association for Information Systems, Information & Management, Information Systems Research, and Journal of Information Systems. He also serves as associate editor at the Information Systems Journal.
Mohamed Z. Elbashir, Ph.D., CA
Associate Professor of Accounting, Qatar University, Department of Accounting and Information Systems, Doha, Qatar
Dr. Elbashir holds a Ph.D. in accounting and information systems from the University of Melbourne (2007). He had worked at various universities, including the Australian National University, the University of Queensland, the University of Melbourne, and Sudan University of Science and Technology. His research interests are in the areas of management accounting and accounting information systems with a specific focus on the use of business intelligence and analytics to support management accounting and controls systems in both private and public sector organizations. His publications have appeared in top-tier/international journals, such as The Accounting Review, International Journal of Accounting Information Systems, Journal of Information Systems, Accounting and Finance, Public Money & Management, Business Intelligence Systems, and in the proceedings of international conferences including the Accounting & Finance Association of Australia and New Zealand (AFAANZ), European Accounting Association (EAA) Congress, and American Accounting Association (AAA) Meetings. He received the 2020 Award for the Notable Contribution to AIS literature from the AIS Section of the American Accounting Association. Dr. Elbashir also acts as an ad hoc reviewer for international peer-reviewed journals and conferences.
Marc Eulerich, Ph.D., CIA
Professor for Internal Auditing at the Mercator School of Management
University Duisburg-Essen, Department of Internal Audit and Corporate Governance, Essen, Germany
Graham Gal, Ph.D.
Associate Professor of Business Administration
University of Massachusetts Amherst, Department of Accounting, Amherst, MA, USA
Gregory Gerard, Ph.D, CPA
Associate Professor of Accounting
Florida State University, Department of Accounting, Tallahassee, FL, USA
Dr. Gerard earned his PhD at Michigan State University. His primary research interests are conceptual modeling, and the design, use, and audit of enterprise information systems. He has published in scholarly journals such as Journal of the Association for Information Systems, Communications of the Association for Information Systems, Journal of Information Systems, International Journal of Accounting Information Systems, Auditing: A Journal of Practice & Theory, Journal of Emerging Technologies in Accounting, Review of Accounting and Finance, and Issues in Accounting Education. He was the president of both the Accounting Information Systems Section and the Strategic and Emerging Technologies Section of the American Accounting Association. He was the editor of a special issue of Issues in Accounting Education that focused on information technology. He is currently serving as an editor for Journal of Information Systems and an associate editor for International Journal of Accounting Information Systems.
Jacob Z. Haislip, Ph.D.
Assistant Professor of Accounting
Texas Tech University, Department of Accounting, Lubbock, TX, USA
Louise Hayes, Ph.D., CPA, CA
Assistant Professor of Accounting, University of Guelph, Lang School of Business and Economics, Guelph, Ontario, Canada
Diane Janvrin, PhD, CPA, CMA, CIA
William Varner Professor of Accounting
Iowa State University, Department of Accounting, Ames, IA, USA
Diane teaches and researches in the areas of auditing and information systems. She was a member of the academic research team examining audit confirmations organized by the PCAOB and AAA, and a team examining voluntary XBRL filings organized by the AAA. She has published in the Journal of Information Systems, Behavioral Research in Accounting, Accounting and the Public Interest, Research in Accounting Regulation, Information and Management, Accounting Horizons, and Auditing: A Journal of Practice & Theory. Diane earned her Ph.D. from the University of Iowa.
Bradley P. Lawson, Ph.D., CPA
Associate Professor of Accounting
Oklahoma State University, Department of Accounting, Stillwater, OK, USA
Jee-Hae Lim, Ph.D.
Shidler College Distinguished Professor of Accounting
University of Hawaii at Manoa, Department of Accountancy, Honolulu, HI, USA
Adi Masli, Ph.D.
Associate Professor and Koch Foundation Fellow
The University of Kansas, School of Business, Lawrence, KS, USA
Gary F. Peters, Ph.D.
Chair of the Department of Accounting in the Sam M. Walton College of Business
University of Arkansas, Department of Accounting, Fayetteville, AR, USA
Robert Pinsker, Ph.D, CPA
Associate Professor of Accounting
Florida Atlantic University, Department of Accounting, Boca Raton, FL, USA
Dr. Pinsker teaches IT Audit, as well as Accounting Information Systems at the undergraduate, Master’s, and doctoral level. Dr. Pinsker has over 30 peer-reviewed publications and won back-to-back Behavioral Research in Accounting Best Paper awards. In addition to his Behavioral Research in Accounting publications, he has published in several prestigious journals such as the Journal of Information Systems; International Journal of Accounting Information Systems; Journal of Emerging Technologies in Accounting; Journal of Accounting and Public Policy; Journal of Accounting, Auditing, and Finance; and Accounting Horizons. Dr. Pinsker received his doctoral degree in Accounting from the University of South Florida in 2002.
Antoinette L. Smith, Ph.D
Worlds Ahead Full Professor and Morrison, Brown, Argiz & Farra (MBAF) Professor, Florida International University, College of Business, Miami, FL
Dr. Smith is the first Black woman to receive full professorship in the School of Accounting at FIU Business. She holds a PhD. in Business Philosophy from the University of South Florida, where her focus was on accounting information systems, auditing, and identifying fraudulent behavior. Smith, whose background includes four years as senior auditor and fraud detector at the U.S. Air Force Audit Agency, a 10-year career at NASA Langley Research Center and a 2-month career at the Central Intelligence Agency and a summer contractor assignment for KPMG, joined FIU Business in 2006 and teaches a PhD seminar, as well as forensic accounting and accounting information systems. Prior to FIU, she was a professor at Miami University from 2004-2006. In 2019-2020, she served as the first Black president of the Federation of Schools of Accountancy. In this role, she led the organization in efforts to support and promote high-quality accredited graduate accounting programs. A list of other firsts includes establishing the first accounting bridge summer program at FIU for high school students and the first South Florida behavioral research symposium and being selected into FIU's first Presidential Leadership Program. In 2017, she served as the first Faculty Fellow in FIU's Office to Advance Women, Equity & Diversity (AWED) and was recognized as one of Miami's Top Black Educators of 2017 by Legacy Miami.
Dr. Smith’s articles have appeared in the International Journal of Production Economics, Journal of Information Systems, The Accounting Review, Accounting Horizons, Journal of Behavioral Finance, Decision Sciences, and International Journal of Accounting Information Systems. Her research has been featured in the Wall Street Journal, a first for an accounting information systems professor. She is also a successful entrepreneur, the co-owner of two Florida-based storefronts in alternative health.
Tawei Wang, Ph.D.
Associate Professor and Driehaus Fellow
DePaul University, Department of Accountancy and Management Information, Chicago, IL, USA
Associate Professor in Accounting and Coordinator of Accounting Information Systems Programs, University of Technology Sydney, School of Accounting, Sydney, NSW, Australia
Dr. Wieder joined UTS in October 1998 following a six-year appointment as Lecturer at the Department of Industrial Management, Wirtschaftsuniversität Wien (WU Vienna). His research and supervision activities initially focused on management accounting systems but later expanded into accounting information systems, in particular success factors and performance implications of Enterprise Systems (e.g., ERP systems), BI and Business Analytics solutions and, more recently, accounting implications of blockchain technology. This research has resulted in numerous international publications including the Information Systems Journal, the International Journal of Accounting Information Systems, Accounting and Finance and the Journal of Enterprise Information Management. His earlier research in management accounting was published in two books and several book chapters. Bernhard is also editorial board member of several international journals and conferences. Dr. Wieder completed his Master of Business in 1993 and his Doctorate in Economic and Social Sciences in 1998 (WU Vienna). Bernhard has also single-authored two textbooks on financial and management accounting with ERP systems (in particular SAP ERP).
Carla Wilkin, Ph.D., CPA,CA
Professor and Head of the Department of Accounting
Monash University, Department of Accounting, Melbourne, Victoria, Australia
David A. Wood, Ph.D.
Associate Professor of Accountancy and Anderson Fellow
Brigham Young University, Department of Accountancy, Provo, UT, USA
Other special topic editors:
• Mary Curtis, University of North Texas, editor for papers on Descriptive Research for Theory Building
• Bruce Dehning, Chapman University, editor for papers on Innovative Datasets
|Alles, Michael G.||Rutgers, The State University of New Jersey||Accounting and Information Systems||Newark||NJ||USA|
|Banker, Rajiv D.||Temple University||Fox School of Business||Philadelphia||PA||USA|
|Barr-Pulliam, Dereck||University of Louisville||College of Business||Louisville||KY||USA|
|Bierstaker, James L. (Jim)||Villanova University||Department of Accounting and Information Systems||Villanova||PA||USA|
|Bonsón, Enrique||University of Huelva||Financial Economics and Accounting||Huelva||Spain|
|Borthick, A. Faye||Georgia State University||Accountancy||Atlanta||GA||USA|
|Chan, David||St. John's University||Accounting and Taxation||Queens||NY||USA|
|Christ, Margaret H.||The University of Georgia||J.M. Tull School of Accounting||Athens||GA||USA|
|Cohen, Eric E.||Cohen Computer Consulting||Mechanicsburg||PA||USA|
|Cullinan, Charles P.||Bryant University||Accounting||Smithfield||RI||USA|
|Curtis, Mary B.||University of North Texas||Accounting||Denton||TX||USA|
|Dai, Jun||Michigan Technological University||School of Business and Economics||Houghton||MI||USA|
|Dameri, Renata Paola||University of Genoa||Economics||Genova||Italy|
|Davern, Michael J.||The University of Melbourne||Accounting||Victoria||Melbourne||Australia|
|Dehning, Bruce||Chapman University||Argyros School of Business and Economics||Orange||CA||USA|
|Dilla, William N.||Iowa State University||Accounting||Ames||IA||USA|
|Du, Hui||University of Houston-Clear Lake||Accounting||Houston||TX||USA|
|Dull, Richard B.||West Virginia University||Accounting||Morgantown||WV||USA|
|Dzuranin, Ann C.||Northern Illinois University||Accounting||DeKalb||IL||USA|
|Eining, Martha M.||The University of Utah||Accounting||Salt Lake City||UT||USA|
|Farewell, Stephanie M.||University of Arkansas at Little Rock||Accounting||Little Rock||AR||USA|
|Fedorowicz, Jane||Bentley University||Accountancy||Waltham||MA||USA|
|Ganbold, Odkhishig||National University of Singapore||Centre for Next Generation Logistics||Singapore||Singapore|
|Geerts, Guido L.||University of Delaware||Accounting and Management Information Systems||Newark||DE||USA|
|Gordon, Lawrence A.||University of Maryland||Accounting and Information Assurance||College Park||MD||USA|
|Grabski, Severin V.||Michigan State University||Accounting and Information Systems||East Lansing||MI||USA|
|Gray, Glen L.||California State University, Northridge||Accounting and Information Systems||Northridge||CA||USA|
|Green, Peter||The University of Queensland||Accountancy||Brisbane||Queensland||Australia|
|Guo, Feng||Iowa State University||Ivy College of Business||Ames||IA||USA|
|Kauffman, Robert J.||Singapore Management University||Information Systems||Singapore||Singapore|
|Kelton, Andrea Seaton||Middle Tennessee State University||Accounting||Murfreesboro||TN||USA|
|Khallaf, Ashraf||American University of Sharjah||Accounting||Sharjah||UAE|
|Kobelsky, Kevin W.||University of Michigan–Dearborn||Accounting and Finance||Dearborn||MI||USA|
|Kogan, Alexander||Rutgers, The State University of New Jersey||Accounting and Information Systems||Newark||NJ||USA|
|Lamboy-Ruiz, Melvin A.||Georgia Southern Univeristy||Parker College of Business School of Accountancy||Statesboro||GA||USA|
|Leech, Stewart||The University of Melbourne||Accounting||Victoria||Melbourne||Australia|
|Li, Chan||University of Pittsburgh||Accounting||Pittsburgh||PA||USA|
|Loraas, Tina M.||Auburn University||Accountancy||Auburn||AL||USA|
|Masli, Adi||The University of Kansas||Business Accounting||Lawrence||KS||USA|
|McCarthy, William E.||Michigan State University||Accounting Information Systems||East Lansing||MI||USA|
|Murthy, Uday S.||University of South Florida||Accountancy||Tampa||FL||USA|
|Nehmer, Robert A.||Oakland University||Business Administration||Rochester||MI||USA|
|O'Leary, Daniel E.||University of Southern California||Leventhal School of Accounting||Los Angeles||CA||USA|
|Pennington, Robin R.||North Carolina State University||Accounting||Raleigh||NC||USA|
|Pickerd, Jeff||The University of Mississippi||Patterson School of Accountancy, University||MS||USA|
|Poels, Geert||Ghent University||Economics and Business Administration||Ghent||Belgium|
|Raddatz, Nirmalee I.||The University of Memphis||Crews School of Accountancy||Memphis||TN||USA|
|Ramamoorti, Sridhar||University of Dayton||Accounting||Dayton||OH||USA|
|Raschke, Robyn L.||University of Nevada, Las Vegas||Business||Las Vegas||NV||USA|
|Riccio, Edson Luiz||Universidade de São Paulo||Accounting||Sao Paulo||Brazil|
|Richardson, Vernon J.||University of Arkansas||Accounting||Fayetteville||AR||USA|
|Riley, Jennifer||University of Nebraska Omaha||College of Business Administration, School of Accounting||Omaha||NE||USA|
|Rohde, Fiona H.||The University of Queensland||School of Law||Brisbane||Queensland||Australia|
|Rotaru, Kristian||Monash University||Accounting and Finance||Victoria||Melbourne||Australia|
|Sanchez, Juan Manuel||The University of Texas at San Antonio||Accounting||San Antonio||TX||USA|
|Sanderson, Kerri-Ann||Bentley University||Department of Accounting||Waltham||MA||USA|
|Sandu, Iuliana||Erasmus University||Rotterdam School of Management Department of Accounting and Control||Rotterdam||Netherlands|
|Smith, Rodney E.||California State University, Long Beach||Accountancy||Long Beach||CA||USA|
|Spathis, Charalambos||Aristotle University of Thessaloniki||Economics||Thessaloniki||Greece|
|Srivastava, Rajendra P.||The University of Kansas||School of Business||Lawrence||KS||USA|
|Stewart, Trevor R.||Rutgers, The State University of New Jersey||Accounting||Newark||NJ||USA|
|Stone, Dan N.||University of Kentucky||Van Allmen School of Accountancy||Lexington||KY||USA|
|Summers, Scott L.||Brigham Young University||Accounting||Provo||UT||USA|
|Sun, Lili||University of North Texas||Accounting||Denton||TX||USA|
|Sutton, Steve G.||Norwegian School of Economics||Accounting, Auditing & Law||Bergen||Norway|
|Taylor, Eileen Z.||North Carolina State University||Accounting||Raleigh||NC||USA|
|Trinkle, Brad S.||Iowa State University||Ivy College of Business||Ames||IA||USA|
|Ugrin, Joseph C.||University of Northern Iowa||Accounting||Cedar Falls||IA||USA|
|Vaassen, Eddy||Tilburg University||Accountancy||Tilburg||The Netherlands|
|Van Grembergen, Wim||University of Antwerp||Information Systems Management||Antwerp||Belgium|
|Vasarhelyi, Miklos A.||Rutgers, The State University of New Jersey||Accounting Information Systems||Newark||NJ||USA|
|Viator, Ralph E.||Texas Tech University||Accounting||Lubbock||TX||USA|
|Vincent, Surani||The University of Tennessee at Chattanooga||Gary W. Rollins College of Business||Chattanooga||TN||USA|
|Waddoups, Nathan J. (Nate)||University of Denver||Daniels College of Business, School of Accountancy||Denver||CO||USA|
|Walton, Stephanie||Louisiana State University||E. J. Ourso College of Business, Department of Accounting||Baton Rouge||LA||USA|
|Wheeler, Patrick R.||University of South Florida||Accountancy||Tampa||FL||USA|
|Ye, Hua (Jonathan)||Price College of Business||Department of Management Information Systems||Norman||OK||USA|
|Zhou, Jie||California State University, Fullerton||Accounting||Fullerton||CA||USA|
Call for Submissions
- Theme Issue of the Journal of Information Systems New and Innovative Sources of Research Data
Deadline: December 15, 2016
||Closed December 15, 2013.
Closed December 31, 2011.
The Journal of Information Systems (JIS) is the academic journal of the Accounting Information Systems (AIS) Section of the American Accounting Association. Its goal is to support, promote, and advance Accounting Information Systems knowledge. The primary criterion for publication in JIS is contribution to the accounting information systems (AIS), accounting and auditing domains by the application or understanding of information technology theory and practice.