Journal of Information Systems

Advancing Accounting Information Systems Knowledge

www.jisonline.com

Published three times annually (beginning in 2015) 
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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.

Senior Editors:
Tawei (David) Wang, DePaul University
Carla Wilkin, Monash University
Email: jis-editors@aaahq.org

 

JIS Editors and Editorial Board

Tawei (David) Wang, Ph.D.

KPMG/Neil F. Casson Endowed Professor

DePaul University, Department of Accountancy and Management Information, Chicago, IL, USA

Dr. Wang received his Ph.D. in Management Information Systems from Krannert Graduate School of Management, Purdue University in 2009. His research interests are information security management and IT management. He has published more than 80 articles in several leading journals, including Accounting Horizons, AUDITING: A Journal of Practice and Theory, Decision Support Systems, European Journal of Information Systems , Information and Management, Information Systems Journal, Information Systems Research , International Journal of Accounting Information Systems, Journal of Accounting and Public Policy , Journal of Banking and Finance, Journal of Information Systems, among others. He is a Fulbright Specialist developing analytics curriculum for accounting programs. He has been engaging with professionals through various activities, such as the KPMG James Marwick Professor in Residence and a panelist at Federal Reserve Bank's cyber risk workshop. He was the AAA Midwest Region President and was the AAA AIS Section President.


Carla Wilkin, Ph.D., CPA,CA

Professor and Head of the Department of Accounting

Monash University, Department of Accounting, Melbourne, Victoria, Australia

Carla teaches accounting information systems at the undergraduate, masters and doctoral levels, where she has won dean’s teaching awards and commendations. In addition to being an editor of JIS, she serves on the editorial board of Accounting Research Journal and International Journal of Accounting Information Systems; is an associate editor for Journal of Organizational and End User Computing; and a member of the Professional Qualifications Advisory Committee for CPA Australia. Her major research interests concern: exploration of the relationship between corporate governance and IT governance; governing enterprise systems for business value; issues concerning enterprise risk management; management control and AIS; professional scepticism in auditors; and accounting education. Her research has been funded by bodies including the Australian Research Council. She has published in leading journals, including: Journal of Information Systems, European Journal of Information Systems, Decision Support Systems, International Journal of Accounting Information Systems, IT & People, Journal of Accounting Education, Accounting and Finance, Education + Training, and Journal of Vocational Education and Trainin gamongst others. Carla earned her Ph.D. from Deakin University and has previously won reviewer and best paper awards.

 

 


 

Editors

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

Dr. Eulerich has been a professor at the University since 2011.The professorship is sponsored by the DIIR, German Institute of Internal Auditors, with an explicit focus on Internal Auditing research and teaching. He is program coordinator for the Internal Auditors Education Partnership-Program and chair of the scientific committee of the German IIA. He has published numerous scientific and practitioner articles and books about Corporate Governance, Internal Auditing and Strategy. His research is published in Accounting Horizons, Journal of Information Systems, Accounting History Review, Managerial Auditing Journal, International Journal of Auditing and numerous other journals. Dr. Eulerich also supports the German profession of internal auditors with numerous talks and consulting projects to intensify the relationship between theory and practice.

 

 

 


 

Graham Gal, Ph.D.

Associate Professor of Business Administration

University of Massachusetts Amherst, Department of Accounting, Amherst, MA, USA

Dr. Gal has been a member of the American Accounting Association since 1980.  He has served as president of the AIS and SET sections and has served on the AAA council. In addition to serving on the JIS editorial board, he is also on the editorial board of The International Journal of Auditing Technology and The Journal of Forensic Accounting Research. He served as editor for special issues on continuous auditing and continuous reporting for the Managerial Auditing Journal and cloud computing and blockchains for the Journal of Information Systems. His research interests include business ontologies, specification of internal controls, continuous monitoring, continuous reporting, organizational security policies, corporate social responsibility impact on financial performance, and controls for sustainability reporting. Dr. Gal has been a keynote speaker at the International Conference on Governance, Fraud, Ethics, and Social Responsibility and at MODAV. He has presented his work as a visiting scholar at Chuo University in Tokyo, the University of Sao Paulo, SWUFE in Chengdu, China, Lanzhou University in Lanzhou, China. His work has been published in a number of journals including; Decision Sciences, Expert Systems Review, Journal of Information Systems, The Information Systems Control Journal, Advances in Accounting Information Systems. The International Journal of Accounting Information Systems, The International Journal of Accounting and Information Management, Sustainability Accounting, Management and Policy Journal, Accounting Organizations and Society, Corporate Social Responsibility and Environmental Management, Lecture Notes in Computer Science, and the Journal of Management Control.

 

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

Dr. Haislip received his Ph.D. in business administration (accounting emphasis) from the University of Arkansas in 2014.  He teaches the undergraduate Accounting Information Systems course. Dr. Haislip’s research focuses on corporate governance especially as it relates to information technology. His research is published in Contemporary Accounting Research, the Journal of Information Systems, and the International Journal of Accounting Information Systems.

 

 

 

 

 


 

Louise Hayes, Ph.D., CPA, CA 

Assistant Professor of Accounting, University of Guelph, Lang School of Business and Economics, Guelph, Ontario, Canada

Dr. Hayes teaches accounting, audit, and analytics at the undergraduate and master’s level. She uses various methods, including machine learning and text analytics, to investigate research questions related to internal control and reporting quality. In addition to publishing in the International Journal of Accounting Information Systems and the Journal of Emerging Technologies in Accounting, she was the guest editor of a special issue of the Managerial Auditing Journal that focused on textual analysis research in professional judgment and decision making, audit and assurance, risk, control, governance, and regulation. She currently serves on the editorial board of Accounting Perspectives. She received her doctoral degree in accounting from the University of Waterloo. 

 


 

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

Dr. Lawson teaches accounting information systems at both the undergraduate and graduate level at OSU and holds the Oscar S. Gellein/Deloitte and Touche Professorship. He has also taught the Introduction to Accounting Research seminar course for OSU’s Accounting Ph.D. program and currently serves as the coordinator for the Ph.D. program. His research interests include auditing, accounting information systems, and corporate governance-related topics. Dr. Lawson’s research articles have been published in Contemporary Accounting Research, Auditing: A Journal of Practice and Theory, Accounting Horizons, Accounting and the Public Interest, Research in Accounting Regulation, Current Issues in Auditing, and Journal of Corporate Accounting & Finance. During his time at OSU, he has earned the Phillips 66 Exceptional Service Award and OSU’s Distinguished Early Career Faculty Award. Prior to entering academia, he worked for 10 years as a professional accountant, primarily working in the areas of audit, internal controls, and financial reporting for both public accounting and private firms. Dr. Lawson earned his Ph.D. at Texas A&M University.

 


 

Jee-Hae Lim, Ph.D.

Shidler College Distinguished Professor of Accounting

University of Hawaii at Manoa, Department of Accountancy, Honolulu, HI, USA

She received her Ph.D. in accounting from The University of Kansas. Her research interests focus on the impact of AIS events on financial measures in short- and long-term value creation and pre- and post-realized value. Her research has been published in the Communications of the ACM, Contemporary Accounting Research, Information and Management, Information Systems Research, Journal of Information Systems, Journal of Management Information Systems, International Journal of Accounting Information Systems, and others. She is currently an associate editor of International Journal of Accounting Information Systems and serves on the editor of Journal of Information Systems.

 


 

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.
 

 


 

Gregory Saxton

Professor of Accounting, York University, Schulich School of Business, Toronto, Ontario, Canada

Dr. Saxton is Professor of Accounting in the Schulich School of Business at York University in Toronto, Canada. Previously, he was Associate Professor of Communication at University at Buffalo, SUNY and of Public Administration at SUNY‐College at Brockport and has taught at Virginia Commonwealth University and the Singapore Institute of Management. He received PhDs in Political Science from Claremont Graduate University and in Accounting from York University. He has worked for the California state government and as a consultant or board member for various nonprofit organizations. His research uses Big Data and data analytic techniques to analyze nonprofit organizations, corporate social responsibility, and the capital markets and has appeared in such journals as Review of Accounting Studies, Accounting, Organizations and Society, Journal of Business Ethics, Nonprofit and Voluntary Sector Quarterly, International Journal of Accounting Information Systems, Information Systems Management, Public Administration Review, and Journal of Accounting and Public Policy. For more details see http://social-metrics.org
 

 


 

Bernhard Wieder

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).

 


 

 

David A. Wood, Ph.D.

Associate Professor of Accountancy and Anderson Fellow

Brigham Young University, Department of Accountancy, Provo, UT, USA

Dr. Wood teaches accounting information systems, data analytics, and experimental research design at BYU. He has broad research interests and has published over 90 articles, books, and teaching cases in respected academic and practitioner outlets. His research has won 11 best paper awards. He is the co-developer of the academic resources at http://byuaccounting.net. Dr. Wood earned his Ph.D. at Indiana University. David is also special topic editor for JIS papers on Methodology.

 

Other special topic editors:

         • Eileen Taylor, North Carolina State University, editor for papers on Literature Review and/or Research Synthesis

         • Michael Davern, University of Melbourne, editor for papers on Descriptive Research for Theory Building

         • Michael Werner, Amsterdam Business School, editor for papers on Innovative and Novel Research Datasets

Editorial Board

Name

Institution

Department

City

State

Country

Alles, Michael G. Rutgers, The State University of New Jersey Accounting and Information Systems Newark NJ USA
Appelbaum, Deniz A. Montclair State University Feliciano School of Business Montclair IN 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
Brown-Liburd, Helen Rutgers, The State University of New Jersey, Newark Department of Accounting and Information Systems Newark NJ USA
Calandra, Davide University of Turin Department of Management Turin   Italy
Chan, David St. John's University Accounting and Taxation Queens NY USA
Cheong, Arion Stevens Institute of Technology School of Business Hoboken NJ USA
Chou, Chi-Chun California State University, Monterey Bay College of Business Monterey Bay CA USA
Cohen, Eric E. Cohen Computer Consulting   Mechanicsburg PA USA
Cong, Yu Morgan State University   Baltimore MD USA
Cullinan, Charles P. Bryant University Accounting Smithfield  RI USA
Dai, Jun Michigan Technological University School of Business and Economics Houghton MI USA
Davern, Michael J. The University of Melbourne Accounting Victoria Melbourne Australia
Dehning, Bruce Chapman University Argyros School of Business and Economics Orange CA 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
Feng, Qian Stony Brook University College of Business Stony Brook NY USA
Fortin, Mélissa Concordia University Department of Accounting Montreal Quebec Canada
Geerts, Guido L. University of Delaware Department of Accounting and Information Assurance Newark DE USA
Ghita, Razvan University of Southern Denmark Accounting Group Odense   Denmark
Gordon, Lawrence A. University of Maryland Department of Accounting and Information Systems College Park MD USA
Grabski, Severin V. Michigan State University Department of Accounting and Information Systems East Lansing MI USA
Green, Peter Queensland University of Technology School of Accountancy Brisbane Queensland Australia
Guo, Feng Iowa State University Ivy College of Business Ames IA USA
Jans, Mieke Hasselt University Research Group Business Informatics Hasselt   Belgium
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, He Southwest University of Finance and Economics School of Accounting Chengdu   China
Liew, Angela University of Auckland Department of Accounting & Finance Auckland   New Zealand
Loraas, Tina M. Auburn University Accountancy Auburn AL USA
Murthy, Uday S. University of South Florida School of 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
Perdana, Arif Monash University, Indonesia Department of Data Science     Indonesia
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
Rotaru, Kristian Monash University Accounting and Finance Victoria Melbourne Australia
Rozario, Andrea University of Illinois at Urbana-Champaign Department of Accountancy Urbana-Champaign IL USA
Sanderson, Kerri-Ann Bentley University Department of Accounting Waltham MA USA
Sandu, Juliana Erasmus University Rotterdam School of Management Department of Accounting and Control Rotterdam   Netherlands
Sarkar, Samantra Binghamton University, SUNY Department of Management Information Systems Binghamton NY USA
Smith, Antoinette Florida International University College of Business Miami FL USA
Smith, Rodney E. California State University, Long Beach Accountancy Long Beach CA USA
Spathis, Charalambos Aristotle University of Thessaloniki Economics Thessaloniki   Greece
Stewart, Trevor R. Rutgers, The State University of New Jersey Accounting Newark NJ 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
Ugrin, Joseph C. University of Northern Iowa Accounting Cedar Falls IA USA
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, Nishani 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
Werner, Michael University of Amsterdam Accounting Section Amsterdam Holland The Netherlands
Yang, Liu L. Wichita State University School of Accounting and Finance Wichita KS USA
Yen, Ju-Chun National Central University Graduate Institute of Accounting and Department of Finance     Taiwan
Zhang, Abigail Rutgers, The State University of New Jersey Department of Accounting and Information Systems Newark NJ USA
Zhang, Yibo (James) Miami University, Farmer School of Business Department of Accountancy Oxford OH USA
Zhang, Yiyang Youngstown State University Lariccia School of Accounting and Finance Youngstown OH USA
Zhou, Clara Macquarie University Macquarie Business School Sydney NSW Australia

 

Journal of Information Systems

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.

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