{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,9]],"date-time":"2026-03-09T18:49:11Z","timestamp":1773082151613,"version":"3.50.1"},"reference-count":50,"publisher":"American Accounting Association","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2022,6,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>Although journal entries are an important component of modern accounting, existing research and practice in auditing and fraud detection have not fully exploited the information made available by the double-entry mechanism. This paper proposes a theory-based methodology, accounting graph topology, to visualize journal entries and explicate within- and between-entry relationships. Grounded in cognitive fit theory and graph theory, this methodology can help auditors identify potential internal control issues and problematic transactions for further investigation. We illustrate the benefits of accounting graph topology by applying it to a case study.<\/jats:p>","DOI":"10.2308\/isys-2021-003","type":"journal-article","created":{"date-parts":[[2021,10,21]],"date-time":"2021-10-21T18:02:06Z","timestamp":1634839326000},"page":"53-81","source":"Crossref","is-referenced-by-count":11,"title":["A Picture is Worth a Thousand Journal Entries: Accounting Graph Topology for Auditing and Fraud Detection"],"prefix":"10.2308","volume":"36","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-8297-9501","authenticated-orcid":true,"given":"Ken H.","family":"Guo","sequence":"first","affiliation":[{"name":"California State University, Fullerton"}]},{"given":"Xiaoxiao","family":"Yu","sequence":"additional","affiliation":[{"name":"Monash University"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-3068-2909","authenticated-orcid":true,"given":"Carla","family":"Wilkin","sequence":"additional","affiliation":[{"name":"Monash University"}]}],"member":"1112","published-online":{"date-parts":[[2021,10,21]]},"reference":[{"key":"2024082915021004800_i1558-7959-36-2-53-Alles1","doi-asserted-by":"crossref","unstructured":"Alles,\n              M.,\n            \n            \n              Brennan\n              G.,\n            \n            \n              Kogan\n              A.,\n             and\n\t\t\t\t\t\tVasarhelyiM. A.\n          2006.\n\t\t\t\t\tContinuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens.\n\t\t\t\t\tInternational Journal of Accounting Information Systems7 (\n\t\t\t\t\t2):\n\t\t\t\t\t137\u2013\n\t\t\t\t\t161.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.accinf.2005.10.004","DOI":"10.1016\/j.accinf.2005.10.004"},{"key":"2024082915021004800_i1558-7959-36-2-53-AmericanInstituteofCertifiedPublicAccountantsAICPA1","unstructured":"American Institute of Certified Public Accountants (AICPA).\n          2002.\n\t\t\t\t\tConsideration of Fraud in a Financial Statement Audit. AU Section 316.\n\t\t\t\t\tDurham, NC: The American Institute of Certified Public Accountants."},{"key":"2024082915021004800_i1558-7959-36-2-53-Arya1","doi-asserted-by":"crossref","unstructured":"Arya,\n              A.,\n            \n            \n              Fellingham\n              J. C.,\n             and\n\t\t\t\t\t\tSchroederD. A.\n          2003.\n\t\t\t\t\tAn academic curriculum proposal.\n\t\t\t\t\tIssues in Accounting Education18 (\n\t\t\t\t\t1):\n\t\t\t\t\t29\u2013\n\t\t\t\t\t35.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/iace.2003.18.1.29","DOI":"10.2308\/iace.2003.18.1.29"},{"key":"2024082915021004800_i1558-7959-36-2-53-Arya2","doi-asserted-by":"crossref","unstructured":"Arya,\n              A.,\n            \n            \n              Fellingham\n              J. C.,\n            \n            \n              Mittendorf\n              B.,\n             and\n\t\t\t\t\t\tSchroederD. A.\n          2004.\n\t\t\t\t\tReconciling financial information at varied levels of aggregation.\n\t\t\t\t\tContemporary Accounting Research21 (\n\t\t\t\t\t2):\n\t\t\t\t\t303\u2013\n\t\t\t\t\t324.\n\t\t\t\t\thttps:\/\/doi.org\/10.1506\/A0H4-7XMD-DL60-37C5","DOI":"10.1506\/A0H4-7XMD-DL60-37C5"},{"key":"2024082915021004800_i1558-7959-36-2-53-Arya3","doi-asserted-by":"crossref","unstructured":"Arya,\n              A.,\n            \n            \n              Fellingham\n              J. C.,\n            \n            \n              Glover\n              J. C.,\n            \n            \n              Schroeder\n              D. A.,\n             and\n\t\t\t\t\t\tStrangG.\n          2000.\n\t\t\t\t\tInferring transactions from financial statements.\n\t\t\t\t\tContemporary Accounting Research17 (\n\t\t\t\t\t3):\n\t\t\t\t\t366\u2013\n\t\t\t\t\t385.\n\t\t\t\t\thttps:\/\/doi.org\/10.1506\/L0LW-NX5L-4WUR-9JKL","DOI":"10.1506\/L0LW-NX5L-4WUR-9JKL"},{"key":"2024082915021004800_i1558-7959-36-2-53-Asare1","doi-asserted-by":"crossref","unstructured":"Asare,\n              S. K.,\n            \n            \n              Fitzgerald\n              B. C.,\n            \n            \n              Graham\n              L. E.,\n            \n            \n              Joe\n              J. R.,\n            \n            \n              Negangard\n              E. M.,\n             and\n\t\t\t\t\t\tWolfeC. J.\n          2013.\n\t\t\t\t\tAuditors' internal control over financial reporting decisions: Analysis, synthesis, and research directions.\n\t\t\t\t\tAuditing: A Journal of Practice & Theory32(Supplement 1):131\u2013\n\t\t\t\t\t166.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ajpt-50345","DOI":"10.2308\/ajpt-50345"},{"key":"2024082915021004800_i1558-7959-36-2-53-BrownLiburd1","doi-asserted-by":"crossref","unstructured":"Brown-Liburd,\n              H.,\n            \n            \n              Issa\n              H.,\n             and\n\t\t\t\t\t\tLombardiD.\n          2015.\n\t\t\t\t\tBehavioral implications of Big Data's impact on audit judgment and decision making and future research directions.\n\t\t\t\t\tAccounting Horizons29 (\n\t\t\t\t\t2):\n\t\t\t\t\t451\u2013\n\t\t\t\t\t468.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/acch-51023","DOI":"10.2308\/acch-51023"},{"key":"2024082915021004800_i1558-7959-36-2-53-Cohen1","doi-asserted-by":"crossref","unstructured":"Cohen,\n              J. R.,\n            \n            \n              Joe\n              J. R.,\n            \n            \n              Thibodeau\n              J. C.,\n             and\n\t\t\t\t\t\tTrompeterG.\n          2020.\n\t\t\t\t\tAudit partners' judgments and challenges in the audit of internal control over financial reporting.\n\t\t\t\t\tAuditing: A Journal of Practice & Theory39 (\n\t\t\t\t\t4):\n\t\t\t\t\t57\u2013\n\t\t\t\t\t85.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/AJPT-18-088","DOI":"10.2308\/AJPT-18-088"},{"key":"2024082915021004800_i1558-7959-36-2-53-Cullinan1","doi-asserted-by":"crossref","unstructured":"Cullinan,\n              C. P.,\n             and\n\t\t\t\t\t\tSuttonS. G.\n          2002.\n\t\t\t\t\tDefrauding the public interest: A critical examination of reengineered audit processes and the likelihood of detecting fraud.\n\t\t\t\t\tCritical Perspectives on Accounting13 (\n\t\t\t\t\t3):\n\t\t\t\t\t297\u2013\n\t\t\t\t\t310.\n\t\t\t\t\thttps:\/\/doi.org\/10.1006\/cpac.2001.0527","DOI":"10.1006\/cpac.2001.0527"},{"key":"2024082915021004800_i1558-7959-36-2-53-Cullinan2","doi-asserted-by":"crossref","unstructured":"Cullinan,\n              C. P.,\n            \n            \n              Earley\n              C. E.,\n             and\n\t\t\t\t\t\tRoushP. B.\n          2013.\n\t\t\t\t\tMultiple auditing standards and standard setting: Implications for practice and education.\n\t\t\t\t\tCurrent Issues in Auditing7 (\n\t\t\t\t\t1):\n\t\t\t\t\tC1\u2013\n\t\t\t\t\tC10.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ciia-50344","DOI":"10.2308\/ciia-50344"},{"key":"2024082915021004800_i1558-7959-36-2-53-Debreceny1","doi-asserted-by":"crossref","unstructured":"Debreceny,\n              R. S.,\n             and\n\t\t\t\t\t\tGrayG. L.\n          2010.\n\t\t\t\t\tData mining journal entries for fraud detection: An exploratory study.\n\t\t\t\t\tInternational Journal of Accounting Information Systems11 (\n\t\t\t\t\t3):\n\t\t\t\t\t157\u2013\n\t\t\t\t\t181.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.accinf.2010.08.001","DOI":"10.1016\/j.accinf.2010.08.001"},{"key":"2024082915021004800_i1558-7959-36-2-53-Debreceny2","doi-asserted-by":"crossref","unstructured":"Debreceny,\n              R. S.,\n            \n            \n              Gray\n              G. L.,\n            \n            \n              Tham\n              W.-L.,\n            \n            \n              Goh\n              K.-Y.,\n             and\n\t\t\t\t\t\tTangP.-L.\n          2003.\n\t\t\t\t\tThe development of embedded audit modules to support continuous monitoring in the electronic commerce environment.\n\t\t\t\t\tInternational Journal of Auditing7 (\n\t\t\t\t\t2):\n\t\t\t\t\t169\u2013\n\t\t\t\t\t185.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/1099-1123.00067","DOI":"10.1111\/1099-1123.00067"},{"key":"2024082915021004800_i1558-7959-36-2-53-Demski1","doi-asserted-by":"crossref","unstructured":"Demski,\n              J. S.,\n            \n            \n              Fitzgerald\n              S. A.,\n            \n            \n              Ijiri\n              Y.,\n            \n            \n              Ijiri\n              Y.,\n             and\n\t\t\t\t\t\tLinH.\n          2006.\n\t\t\t\t\tQuantum information and accounting information: Their salient features and conceptual applications.\n\t\t\t\t\tJournal of Accounting and Public Policy25 (\n\t\t\t\t\t4):\n\t\t\t\t\t435\u2013\n\t\t\t\t\t464.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.jaccpubpol.2006.05.004","DOI":"10.1016\/j.jaccpubpol.2006.05.004"},{"key":"2024082915021004800_i1558-7959-36-2-53-Demski2","doi-asserted-by":"crossref","unstructured":"Demski,\n              J. S.,\n            \n            \n              Fitzgerald\n              S. A.,\n            \n            \n              Ijiri\n              Y.,\n            \n            \n              Ijiri\n              Y.,\n             and\n\t\t\t\t\t\tLinH.\n          2009.\n\t\t\t\t\tQuantum information and accounting information: Exploring conceptual applications of topology.\n\t\t\t\t\tJournal of Accounting and Public Policy28 (\n\t\t\t\t\t2):\n\t\t\t\t\t133\u2013\n\t\t\t\t\t147.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.jaccpubpol.2009.01.002","DOI":"10.1016\/j.jaccpubpol.2009.01.002"},{"key":"2024082915021004800_i1558-7959-36-2-53-Dilla1","doi-asserted-by":"crossref","unstructured":"Dilla,\n              W. N.,\n             and\n\t\t\t\t\t\tRaschkeR. L.\n          2015.\n\t\t\t\t\tData visualization for fraud detection: Practice implications and a call for future research.\n\t\t\t\t\tInternational Journal of Accounting Information Systems16:\n\t\t\t\t\t1\u2013\n\t\t\t\t\t22.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.accinf.2015.01.001","DOI":"10.1016\/j.accinf.2015.01.001"},{"key":"2024082915021004800_i1558-7959-36-2-53-Dunn1","doi-asserted-by":"crossref","unstructured":"Dunn,\n              C. L.,\n             and\n\t\t\t\t\t\tGrabskiS. V.\n          2000.\n\t\t\t\t\tPerceived semantic expressiveness of accounting systems and task accuracy effects.\n\t\t\t\t\tInternational Journal of Accounting Information Systems1 (\n\t\t\t\t\t2):\n\t\t\t\t\t79\u2013\n\t\t\t\t\t87.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/S1467-0895(00)00004-X","DOI":"10.1016\/S1467-0895(00)00004-X"},{"key":"2024082915021004800_i1558-7959-36-2-53-Dunn2","doi-asserted-by":"crossref","unstructured":"Dunn,\n              C. L.,\n             and\n\t\t\t\t\t\tGrabskiS. V.\n          2001.\n\t\t\t\t\tAn investigation of localization as an element of cognitive fit in accounting model representations.\n\t\t\t\t\tDecision Sciences32 (\n\t\t\t\t\t1):\n\t\t\t\t\t55\u2013\n\t\t\t\t\t94.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/j.1540-5915.2001.tb00953.x","DOI":"10.1111\/j.1540-5915.2001.tb00953.x"},{"key":"2024082915021004800_i1558-7959-36-2-53-Dunn3","doi-asserted-by":"crossref","unstructured":"Dunn,\n              C. L.,\n            \n            \n              Gerard\n              G. J.,\n             and\n\t\t\t\t\t\tGrabskiS. V.\n          2017.\n\t\t\t\t\tThe combined effects of user schemas and degree of cognitive fit on data retrieval performance.\n\t\t\t\t\tInternational Journal of Accounting Information Systems26:\n\t\t\t\t\t46\u2013\n\t\t\t\t\t67.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.accinf.2017.06.001","DOI":"10.1016\/j.accinf.2017.06.001"},{"key":"2024082915021004800_i1558-7959-36-2-53-Geerts1","doi-asserted-by":"crossref","unstructured":"Geerts,\n              G. L.\n            \n          \n          2011.\n\t\t\t\t\tA design science research methodology and its application to accounting information systems research.\n\t\t\t\t\tInternational Journal of Accounting Information Systems12 (\n\t\t\t\t\t2):\n\t\t\t\t\t142\u2013\n\t\t\t\t\t151.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.accinf.2011.02.004","DOI":"10.1016\/j.accinf.2011.02.004"},{"key":"2024082915021004800_i1558-7959-36-2-53-Gray1","doi-asserted-by":"crossref","unstructured":"Gray,\n              G. L.,\n             and\n\t\t\t\t\t\tDebrecenyR. S.\n          2014.\n\t\t\t\t\tA taxonomy to guide research on the application of data mining to fraud detection in financial statement audits.\n\t\t\t\t\tInternational Journal of Accounting Information Systems15 (\n\t\t\t\t\t4):\n\t\t\t\t\t357\u2013\n\t\t\t\t\t380.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.accinf.2014.05.006","DOI":"10.1016\/j.accinf.2014.05.006"},{"key":"2024082915021004800_i1558-7959-36-2-53-Hevner1","doi-asserted-by":"crossref","unstructured":"Hevner,\n              A. R.,\n            \n            \n              March\n              S. T.,\n            \n            \n              Park\n              J.,\n             and\n\t\t\t\t\t\tRamS.\n          2004.\n\t\t\t\t\tDesign science in information systems research.\n\t\t\t\t\tManagement Information Systems Quarterly28 (\n\t\t\t\t\t1):\n\t\t\t\t\t75\u2013\n\t\t\t\t\t105.\n\t\t\t\t\thttps:\/\/doi.org\/10.2307\/25148625","DOI":"10.2307\/25148625"},{"key":"2024082915021004800_i1558-7959-36-2-53-Huerta1","doi-asserted-by":"crossref","unstructured":"Huerta,\n              E.,\n             and\n\t\t\t\t\t\tJensenS.\n          2017.\n\t\t\t\t\tAn accounting information systems perspective on data analytics and Big Data.\n\t\t\t\t\tJournal of Information Systems31 (\n\t\t\t\t\t3):\n\t\t\t\t\t101\u2013\n\t\t\t\t\t114.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/isys-51799","DOI":"10.2308\/isys-51799"},{"key":"2024082915021004800_i1558-7959-36-2-53-Ijiri1","unstructured":"Ijiri,\n              Y.\n            \n          \n          1986.\n\t\t\t\t\tA framework for triple-entry bookkeeping.\n\t\t\t\t\tThe Accounting Review61 (\n\t\t\t\t\t4):\n\t\t\t\t\t745\u2013\n\t\t\t\t\t759."},{"key":"2024082915021004800_i1558-7959-36-2-53-Issa1","doi-asserted-by":"crossref","unstructured":"Issa,\n              H.,\n             and\n\t\t\t\t\t\tKoganA.\n          2014.\n\t\t\t\t\tA predictive ordered logistic regression model as a tool for quality review of control risk assessment.\n\t\t\t\t\tJournal of Information Systems28 (\n\t\t\t\t\t2):\n\t\t\t\t\t209\u2013\n\t\t\t\t\t229.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/isys-50808","DOI":"10.2308\/isys-50808"},{"key":"2024082915021004800_i1558-7959-36-2-53-Jans1","doi-asserted-by":"crossref","unstructured":"Jans,\n              M.,\n            \n            \n              Alles\n              M. G.,\n             and\n\t\t\t\t\t\tVasarhelyiM. A.\n          2014.\n\t\t\t\t\tA field study on the use of process mining of event logs as an analytical procedure in auditing.\n\t\t\t\t\tThe Accounting Review89 (\n\t\t\t\t\t5):\n\t\t\t\t\t1751\u2013\n\t\t\t\t\t1773.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr-50807","DOI":"10.2308\/accr-50807"},{"key":"2024082915021004800_i1558-7959-36-2-53-Janvrin1","doi-asserted-by":"crossref","unstructured":"Janvrin,\n              D. J.,\n            \n            \n              Mascha\n              M. F.,\n             and\n\t\t\t\t\t\tLamboy-RuizM. A.\n          2020.\n\t\t\t\t\tSOX 404 (b) audits: Evidence from auditing the financial close process of the accounting system.\n\t\t\t\t\tJournal of Information Systems34 (\n\t\t\t\t\t3):\n\t\t\t\t\t77\u2013\n\t\t\t\t\t103.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/isys-18-055","DOI":"10.2308\/isys-18-055"},{"key":"2024082915021004800_i1558-7959-36-2-53-Kogan1","doi-asserted-by":"crossref","unstructured":"Kogan,\n              A.,\n            \n            \n              Mayhew\n              B. W.,\n             and\n\t\t\t\t\t\tVasarhelyiM. A.\n          2019.\n\t\t\t\t\tAudit data analytics research\u2014An application of design science methodology.\n\t\t\t\t\tAccounting Horizons33 (\n\t\t\t\t\t3):\n\t\t\t\t\t69\u2013\n\t\t\t\t\t73.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/acch-52459","DOI":"10.2308\/acch-52459"},{"key":"2024082915021004800_i1558-7959-36-2-53-Loughran1","doi-asserted-by":"crossref","unstructured":"Loughran,\n              T.,\n             and\n\t\t\t\t\t\tMcDonaldB.\n          2016.\n\t\t\t\t\tTextual analysis in accounting and finance: A survey.\n\t\t\t\t\tJournal of Accounting Research54 (\n\t\t\t\t\t4):\n\t\t\t\t\t1187\u2013\n\t\t\t\t\t1230.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/1475-679X.12123","DOI":"10.1111\/1475-679X.12123"},{"key":"2024082915021004800_i1558-7959-36-2-53-McCarthy1","unstructured":"McCarthy,\n              W. E.\n            \n          \n          1982.\n\t\t\t\t\tThe REA accounting model: A generalized framework for accounting systems in a shared data environment.\n\t\t\t\t\tThe Accounting Review57 (\n\t\t\t\t\t3):\n\t\t\t\t\t554\u2013\n\t\t\t\t\t578."},{"key":"2024082915021004800_i1558-7959-36-2-53-PCAOB1","unstructured":"Public Company Accounting Oversight Board\n          (PCAOB).\n          2004.\n\t\t\t\t\tAudit Documentation.\n\t\t\t\t\tAS 1215.\n\t\t\t\t\tWashington, DC:\n\t\t\t\t\tPublic Company Accounting Oversight Board."},{"key":"2024082915021004800_i1558-7959-36-2-53-PCAOB2","unstructured":"Public Company Accounting Oversight Board\n          (PCAOB).\n          2007.\n\t\t\t\t\tAn Audit of Internal Control Over Financial Reporting That Is Integrated with an Audit of Financial Statements.\n\t\t\t\t\tAS 2201.\n\t\t\t\t\tWashington, DC:\n\t\t\t\t\tPublic Company Accounting Oversight Board."},{"key":"2024082915021004800_i1558-7959-36-2-53-PCAOB3","unstructured":"Public Company Accounting Oversight Board\n          (PCAOB).\n          2013.\n\t\t\t\t\tObservations Related to the Implementation of the Auditing Standard on Engagement Quality Review.\n\t\t\t\t\tWashington, DC:\n\t\t\t\t\tPublic Company Accounting Oversight Board."},{"key":"2024082915021004800_i1558-7959-36-2-53-PCAOB4","unstructured":"Public Company Accounting Oversight Board\n          (PCAOB).\n          2018.\n\t\t\t\t\tConsideration of Fraud in a Financial Statement Audit.\n\t\t\t\t\tAS 2401.\n\t\t\t\t\tWashington, DC:\n\t\t\t\t\tPublic Company Accounting Oversight Board."},{"key":"2024082915021004800_i1558-7959-36-2-53-Peffers1","doi-asserted-by":"crossref","unstructured":"Peffers,\n              K.,\n            \n            \n              Tuunanen\n              T.,\n            \n            \n              Rothenberger\n              M. A.,\n             and\n\t\t\t\t\t\tChatterjeeS.\n          2007.\n\t\t\t\t\tA design science research methodology for information systems research.\n\t\t\t\t\tJournal of Management Information Systems24 (\n\t\t\t\t\t3):\n\t\t\t\t\t45\u2013\n\t\t\t\t\t77.\n\t\t\t\t\thttps:\/\/doi.org\/10.2753\/MIS0742-1222240302","DOI":"10.2753\/MIS0742-1222240302"},{"key":"2024082915021004800_i1558-7959-36-2-53-Perdana1","doi-asserted-by":"crossref","unstructured":"Perdana,\n              A.,\n            \n            \n              Robb\n              A.,\n             and\n\t\t\t\t\t\tRohdeF.\n          2019.\n\t\t\t\t\tInteractive data visualisation for accounting information: A three-fit perspective.\n\t\t\t\t\tBehaviour & Information Technology38 (\n\t\t\t\t\t1):\n\t\t\t\t\t85\u2013\n\t\t\t\t\t100.\n\t\t\t\t\thttps:\/\/doi.org\/10.1080\/0144929X.2018.1514424","DOI":"10.1080\/0144929X.2018.1514424"},{"key":"2024082915021004800_i1558-7959-36-2-53-Richardson1","doi-asserted-by":"crossref","unstructured":"Richardson,\n              A. J.\n            \n          \n          2009.\n\t\t\t\t\tRegulatory networks for accounting and auditing standards: A social network analysis of Canadian and international standard-setting.\n\t\t\t\t\tAccounting, Organizations and Society34 (\n\t\t\t\t\t5):\n\t\t\t\t\t571\u2013\n\t\t\t\t\t588.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.aos.2008.11.005","DOI":"10.1016\/j.aos.2008.11.005"},{"key":"2024082915021004800_i1558-7959-36-2-53-Ritchi1","doi-asserted-by":"crossref","unstructured":"Ritchi,\n              H.,\n            \n            \n              Jans\n              M.,\n            \n            \n              Mendling\n              J.,\n             and\n\t\t\t\t\t\tReijersH. A.\n          2020.\n\t\t\t\t\tThe influence of business process representation on performance of different task types.\n\t\t\t\t\tJournal of Information Systems34 (\n\t\t\t\t\t1):\n\t\t\t\t\t167\u2013\n\t\t\t\t\t194.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/isys-52385","DOI":"10.2308\/isys-52385"},{"key":"2024082915021004800_i1558-7959-36-2-53-Romney1","unstructured":"Romney,\n              M. B.,\n             and\n\t\t\t\t\t\tSteinbartP. J.\n          2018.\n\t\t\t\t\tAccounting Information Systems.\n\t\t\t\t\tHarlow, U.K.:Pearson."},{"key":"2024082915021004800_i1558-7959-36-2-53-Rose1","doi-asserted-by":"crossref","unstructured":"Rose,\n              A. M.,\n            \n            \n              Rose\n              J. M.,\n            \n            \n              Rotaru\n              K.,\n            \n            \n              Sanderson\n              K. A.,\n             and\n\t\t\t\t\t\tThibodeauJ.\n          2021.\n\t\t\t\t\tEffects of data visualization choices on psychophysiological responses, judgment and audit quality.\n\t\t\t\t\tJournal of Information Systems(forthcoming). https:\/\/doi.org\/10.2308\/ISYS-2020-046","DOI":"10.2308\/ISYS-2020-046"},{"key":"2024082915021004800_i1558-7959-36-2-53-Trompeter1","doi-asserted-by":"crossref","unstructured":"Trompeter,\n              G. M.,\n            \n            \n              Carpenter\n              T. D.,\n            \n            \n              Desai\n              N.,\n            \n            \n              Jones\n              K. L.,\n             and\n\t\t\t\t\t\tRiley,R. A.Jr.\n          2013.\n\t\t\t\t\tA synthesis of fraud-related research.\n\t\t\t\t\tAuditing: A Journal of Practice & Theory32(Supplement 1):287\u2013\n\t\t\t\t\t321.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/ajpt-50360","DOI":"10.2308\/ajpt-50360"},{"key":"2024082915021004800_i1558-7959-36-2-53-VanWijk1","unstructured":"Van Wijk,\n              J. J.\n            \n          \n          2005.\n\t\t\t\t\tThe value of visualization.\n\t\t\t\t\tProceedings of the 2005 IEEE Visualization Conference, Minneapolis, MN, October 23\u201328."},{"key":"2024082915021004800_i1558-7959-36-2-53-Vessey1","doi-asserted-by":"crossref","unstructured":"Vessey,\n              I.\n            \n          \n          1991.\n\t\t\t\t\tCognitive fit: A theory-based analysis of the graphs versus tables literature.\n\t\t\t\t\tDecision Sciences22 (\n\t\t\t\t\t2):\n\t\t\t\t\t219\u2013\n\t\t\t\t\t240.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/j.1540-5915.1991.tb00344.x","DOI":"10.1111\/j.1540-5915.1991.tb00344.x"},{"key":"2024082915021004800_i1558-7959-36-2-53-Vessey2","doi-asserted-by":"crossref","unstructured":"Vessey,\n              I.,\n             and\n\t\t\t\t\t\tGallettaD.\n          1991.\n\t\t\t\t\tCognitive fit: An empirical study of information acquisition.\n\t\t\t\t\tInformation Systems Research2 (\n\t\t\t\t\t1):\n\t\t\t\t\t63\u2013\n\t\t\t\t\t84.\n\t\t\t\t\thttps:\/\/doi.org\/10.1287\/isre.2.1.63","DOI":"10.1287\/isre.2.1.63"},{"key":"2024082915021004800_i1558-7959-36-2-53-Welles1","doi-asserted-by":"crossref","unstructured":"Welles,\n              B. F.,\n             and\n\t\t\t\t\t\tXuW.\n          2018.\n\t\t\t\t\tNetwork visualization and problem-solving support: A cognitive fit study.\n\t\t\t\t\tSocial Networks54:\n\t\t\t\t\t162\u2013\n\t\t\t\t\t167.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.socnet.2018.01.005","DOI":"10.1016\/j.socnet.2018.01.005"},{"key":"2024082915021004800_i1558-7959-36-2-53-Wells1","doi-asserted-by":"crossref","unstructured":"Wells,\n              J. T.\n            \n          \n          2017.\n\t\t\t\t\tCorporate Fraud Handbook: Prevention and Detection.\n\t\t\t\t\tHoboken, NJ:\n\t\t\t\t\tWiley.","DOI":"10.1002\/9781119351962"},{"key":"2024082915021004800_i1558-7959-36-2-53-Werner1","doi-asserted-by":"crossref","unstructured":"Werner,\n              M.\n            \n          \n          2017.\n\t\t\t\t\tFinancial process mining: Accounting data structure dependent control flow inference.\n\t\t\t\t\tInternational Journal of Accounting Information Systems25:\n\t\t\t\t\t57\u2013\n\t\t\t\t\t80.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.accinf.2017.03.004","DOI":"10.1016\/j.accinf.2017.03.004"},{"key":"2024082915021004800_i1558-7959-36-2-53-Werner2","doi-asserted-by":"crossref","unstructured":"Werner,\n              M.,\n             and\n\t\t\t\t\t\tGehrkeN.\n          2019.\n\t\t\t\t\tIdentifying the absence of effective internal controls: An alternative approach for internal control audits.\n\t\t\t\t\tJournal of Information Systems33 (\n\t\t\t\t\t2):\n\t\t\t\t\t205\u2013\n\t\t\t\t\t222.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/isys-52112","DOI":"10.2308\/isys-52112"},{"key":"2024082915021004800_i1558-7959-36-2-53-West1","unstructured":"West,\n              D. B.\n            \n          \n          2001.\n\t\t\t\t\tIntroduction to Graph Theory.\n\t\t\t\t\tHoboken, NJ:Prentice Hall."},{"key":"2024082915021004800_i1558-7959-36-2-53-Wolfe1","doi-asserted-by":"crossref","unstructured":"Wolfe,\n              C. J.,\n            \n            \n              Mauldin\n              E. G.,\n             and\n\t\t\t\t\t\tDiazM. C.\n          2009.\n\t\t\t\t\tConcede or deny: Do management persuasion tactics affect auditor evaluation of internal control deviations?The Accounting Review84 (\n\t\t\t\t\t6):\n\t\t\t\t\t2013\u2013\n\t\t\t\t\t2037.\n\t\t\t\t\thttps:\/\/doi.org\/10.2308\/accr.2009.84.6.2013","DOI":"10.2308\/accr.2009.84.6.2013"},{"key":"2024082915021004800_i1558-7959-36-2-53-Worrell1","doi-asserted-by":"crossref","unstructured":"Worrell,\n              J.,\n            \n            \n              Wasko\n              M.,\n             and\n\t\t\t\t\t\tJohnstonA.\n          2013.\n\t\t\t\t\tSocial network analysis in accounting information systems research.\n\t\t\t\t\tInternational Journal of Accounting Information Systems14 (\n\t\t\t\t\t2):\n\t\t\t\t\t127\u2013\n\t\t\t\t\t137.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.accinf.2011.06.002","DOI":"10.1016\/j.accinf.2011.06.002"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/36\/2\/53\/83611\/i1558-7959-36-2-53.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/36\/2\/53\/83611\/i1558-7959-36-2-53.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,8,29]],"date-time":"2024-08-29T15:38:16Z","timestamp":1724945896000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/36\/2\/53\/92\/A-Picture-is-Worth-a-Thousand-Journal-Entries"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2021,10,21]]},"references-count":50,"journal-issue":{"issue":"2","published-online":{"date-parts":[[2021,10,21]]},"published-print":{"date-parts":[[2022,6,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-2021-003","relation":{},"ISSN":["1558-7959","0888-7985"],"issn-type":[{"value":"1558-7959","type":"electronic"},{"value":"0888-7985","type":"print"}],"subject":[],"published":{"date-parts":[[2021,10,21]]}}}