{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,5,16]],"date-time":"2026-05-16T19:51:28Z","timestamp":1778961088965,"version":"3.51.4"},"reference-count":117,"publisher":"American Accounting Association","issue":"3","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2017,9,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>This research proposes a Corporation Network Centrality Score (CNCS) that exploits the social network implicit in Twitter interactions that are relevant to capital markets. The CNCS is the eigenvector network centrality score for interactions about corporations. The CNCS provides a summary numeric metric that captures a wide range of market-relevant information about the corporation it represents. The study asserts that the CNCS will assist the monitoring of corporations by auditors, regulators, and other market participants. The research calculates the CNCS for Standard &amp; Poor's (S&amp;P) 1500 firms and then tests the robustness of the metric by regressing CNCS on a set of variables that are known to convey firm fundamentals information to the capital markets. The study finds that CNCS is strongly associated with firm-led disclosures, market-based firm characteristics, and accounting-based firm fundamentals information.<\/jats:p>\n               <jats:p>JEL Classifications: M41.<\/jats:p>","DOI":"10.2308\/isys-51797","type":"journal-article","created":{"date-parts":[[2017,5,25]],"date-time":"2017-05-25T19:05:35Z","timestamp":1495739135000},"page":"23-43","source":"Crossref","is-referenced-by-count":17,"title":["Corporate Network Centrality Score: Methodologies and Informativeness"],"prefix":"10.2308","volume":"31","author":[{"given":"Roger S.","family":"Debreceny","sequence":"first","affiliation":[{"name":"University of Hawaii at Manoa"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Asheq","family":"Rahman","sequence":"additional","affiliation":[{"name":"Auckland University of Technology"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Tawei","family":"Wang","sequence":"additional","affiliation":[{"name":"DePaul University"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2017,5,1]]},"reference":[{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Abbasi1","doi-asserted-by":"crossref","first-page":"i","DOI":"10.17705\/1jais.00423","article-title":"Big Data research in information systems: Toward an inclusive research agenda","volume":"17","author":"Abbasi","year":"2016","journal-title":"Journal of the Association for Information Systems"},{"issue":"5","key":"2024082915323707700_i1558-7959-31-3-23-Ahearne1","doi-asserted-by":"crossref","first-page":"37","DOI":"10.1509\/jm.11.0217","article-title":"Intrafunctional competitive intelligence and sales performance: A social network perspective","volume":"77","author":"Ahearne","year":"2013","journal-title":"Journal of Marketing"},{"key":"2024082915323707700_i1558-7959-31-3-23-Ahern1","doi-asserted-by":"crossref","unstructured":"Ahern, K. R. \n          \n          2013. Network Centrality and the Cross Section of Stock Returns. Los Angeles, CA: University of Southern California.","DOI":"10.2139\/ssrn.2197370"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Ball1","doi-asserted-by":"crossref","first-page":"159","DOI":"10.2307\/2490232","article-title":"An empirical evaluation of accounting income numbers","volume":"6","author":"Ball","year":"1968","journal-title":"Journal of Accounting Research"},{"key":"2024082915323707700_i1558-7959-31-3-23-Bauguess1","unstructured":"Bauguess, S. W. \n          \n          2016. Leveraging data and analytics at the SEC to assess risk. Speech given at the Securities and Exchange Commission, February 19. Available at: https:\/\/www.sec.gov\/news\/speech\/bauguess-sec-speaks-021916.pdf"},{"key":"2024082915323707700_i1558-7959-31-3-23-Berman1","unstructured":"Berman, G. E. \n          \n          2013. Transformational technologies, market structure, and the SEC. Speech given at the Securities and Exchange Commission, June 19. Available at: https:\/\/www.sec.gov\/News\/Speech\/Detail\/Speech\/1365171575716"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Blankespoor1","doi-asserted-by":"crossref","first-page":"79","DOI":"10.2308\/accr-50576","article-title":"The role of dissemination in market liquidity: Evidence from firms' use of Twitter","volume":"89","author":"Blankespoor","year":"2014","journal-title":"The Accounting Review"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Boje1","doi-asserted-by":"crossref","first-page":"378","DOI":"10.2307\/2392513","article-title":"Effects of organizational strategies and contextual constraints on centrality and attributions of influence in interorganizational networks","volume":"26","author":"Boje","year":"1981","journal-title":"Administrative Science Quarterly"},{"issue":"6","key":"2024082915323707700_i1558-7959-31-3-23-Bolander1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1509\/jm.14.0444","article-title":"Social networks within sales organizations: Their development and importance for salesperson performance","volume":"79","author":"Bolander","year":"2015","journal-title":"Journal of Marketing"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Bonacich1","doi-asserted-by":"crossref","first-page":"155","DOI":"10.1016\/0378-8733(91)90018-O","article-title":"Simultaneous group and individual centralities","volume":"13","author":"Bonacich","year":"1991","journal-title":"Social Networks"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Borgatti1","doi-asserted-by":"crossref","first-page":"55","DOI":"10.1016\/j.socnet.2004.11.008","article-title":"Centrality and network flow","volume":"27","author":"Borgatti","year":"2005","journal-title":"Social Networks"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Botosan1","first-page":"323","article-title":"Disclosure level and the cost of equity capital","volume":"72","author":"Botosan","year":"1997","journal-title":"The Accounting Review"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Boyd1","doi-asserted-by":"crossref","first-page":"210","DOI":"10.1111\/j.1083-6101.2007.00393.x","article-title":"Social network sites: Definition, history, and scholarship","volume":"13","author":"Boyd","year":"2007","journal-title":"Journal of Computer-Mediated Communication"},{"issue":"4","key":"2024082915323707700_i1558-7959-31-3-23-Brass1","doi-asserted-by":"crossref","first-page":"518","DOI":"10.2307\/2392937","article-title":"Being in the right place: A structural analysis of individual influence in an organization","volume":"29","author":"Brass","year":"1984","journal-title":"Administrative Science Quarterly"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Brown1","doi-asserted-by":"crossref","first-page":"483","DOI":"10.2308\/accr-50648","article-title":"Network ties among low-tax firms","volume":"89","author":"Brown","year":"2014","journal-title":"The Accounting Review"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Cao1","doi-asserted-by":"crossref","first-page":"423","DOI":"10.2308\/acch-51068","article-title":"Big Data analytics in financial statement audits","volume":"29","author":"Cao","year":"2015","journal-title":"Accounting Horizons"},{"key":"2024082915323707700_i1558-7959-31-3-23-Cha1","doi-asserted-by":"crossref","unstructured":"Cha, M., \n            \n              H. Haddadi, \n            \n              F. Benevenuto, and K. P. Gummadi. \n          2010. Measuring user influence in Twitter: The million follower fallacy. In Proceedings of the Fourth International AAAI Conference on Weblogs and Social Media. Washington, DC: Association for the Advancement of Artificial Intelligence.","DOI":"10.1609\/icwsm.v4i1.14033"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Chen1","doi-asserted-by":"crossref","first-page":"116","DOI":"10.1509\/jm.09.0034","article-title":"When do third-party product reviews affect firm value and what can firms do? The case of media critics and professional movie reviews","volume":"76","author":"Chen","year":"2012","journal-title":"Journal of Marketing"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Chow1","first-page":"533","article-title":"Voluntary financial disclosure by Mexican corporations","volume":"62","author":"Chow","year":"1987","journal-title":"The Accounting Review"},{"key":"2024082915323707700_i1558-7959-31-3-23-Cossu1","doi-asserted-by":"crossref","unstructured":"Cossu, J. V., \n            \n              N. Dugu\u00e9, and V. Labatut. \n          2015. Detecting Real-World Influence through Twitter. Paper presented at the Second European Network Intelligence Conference, September 21\u201322. Available at: https:\/\/www.computer.org\/csdl\/proceedings\/enic\/2015\/7592\/00\/7592a083.pdf","DOI":"10.1109\/ENIC.2015.20"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Debreceny1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2308\/isys-10462","article-title":"Social media, social networks, and accounting","volume":"29","author":"Debreceny","year":"2015","journal-title":"Journal of Information Systems"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Debreceny2","doi-asserted-by":"crossref","first-page":"249","DOI":"10.1016\/j.intacc.2005.06.002","article-title":"Firm-specific determinants of continuous corporate disclosures","volume":"40","author":"Debreceny","year":"2005","journal-title":"International Journal of Accounting"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Ernst1","doi-asserted-by":"crossref","first-page":"233","DOI":"10.1016\/S0172-2190(03)00077-2","article-title":"Patent information for strategic technology management","volume":"25","author":"Ernst","year":"2003","journal-title":"World Patent Information"},{"key":"2024082915323707700_i1558-7959-31-3-23-EY1","unstructured":"Ernst & Young (EY). 2015. Big Data and Analytics in the Audit Process: Mitigating Risk and Unlocking Value. New York, NY: Ernst & Young."},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Eschenbrenner1","doi-asserted-by":"crossref","first-page":"5","DOI":"10.2308\/isys-50894","article-title":"Efficacy of social media utilization by public accounting firms: Findings and directions for future research","volume":"29","author":"Eschenbrenner","year":"2015","journal-title":"Journal of Information Systems"},{"issue":"4","key":"2024082915323707700_i1558-7959-31-3-23-Everett1","doi-asserted-by":"crossref","first-page":"339","DOI":"10.1016\/j.socnet.2010.06.004","article-title":"Induced, endogenous and exogenous centrality","volume":"32","author":"Everett","year":"2010","journal-title":"Social Networks"},{"key":"2024082915323707700_i1558-7959-31-3-23-FederationofEuropeanAccountantsFEE1","unstructured":"Federation of European Accountants (FEE). 2016. Pursuing a Strategic Debate: The Future of Audit and Assurance. Brussels, Belgium: Federation of European Accountants."},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Fisher1","doi-asserted-by":"crossref","first-page":"50","DOI":"10.1145\/2168931.2168943","article-title":"Interactions with Big Data analytics","volume":"19","author":"Fisher","year":"2012","journal-title":"Interaction"},{"key":"2024082915323707700_i1558-7959-31-3-23-Flannery1","unstructured":"Flannery, M. J. \n          \n          2015. Insights into the SEC's risk assessment programs. Speech given at the Securities and Exchange Commission, February 25. Available at: https:\/\/www.sec.gov\/news\/speech\/insights-into-sec-risk-assessment-programs.html"},{"issue":"5","key":"2024082915323707700_i1558-7959-31-3-23-Flynn1","doi-asserted-by":"crossref","first-page":"1074","DOI":"10.5465\/amj.2010.54533202","article-title":"Who's with me? False consensus, brokerage, and ethical decision making in organizations","volume":"53","author":"Flynn","year":"2010","journal-title":"Academy of Management Journal"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Freeman1","doi-asserted-by":"crossref","first-page":"35","DOI":"10.2307\/3033543","article-title":"A set of measures of centrality based on betweenness","volume":"40","author":"Freeman","year":"1977","journal-title":"Sociometry"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Freeman2","first-page":"215","article-title":"Centrality in social networks conceptual clarification","volume":"1","author":"Freeman","year":"1979","journal-title":"Social Networks"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Gandomi1","doi-asserted-by":"crossref","first-page":"137","DOI":"10.1016\/j.ijinfomgt.2014.10.007","article-title":"Beyond the hype: Big Data concepts, methods, and analytics","volume":"35","author":"Gandomi","year":"2015","journal-title":"International Journal of Information Management"},{"issue":"4","key":"2024082915323707700_i1558-7959-31-3-23-Gensler1","doi-asserted-by":"crossref","first-page":"242","DOI":"10.1016\/j.intmar.2013.09.004","article-title":"Managing brands in the social media environment","volume":"27","author":"Gensler","year":"2013","journal-title":"Journal of Interactive Marketing"},{"key":"2024082915323707700_i1558-7959-31-3-23-Gentzkow1","unstructured":"Gentzkow, M., \n            \n              J. M. Shapiro, and D. F. Stone. \n          2016. Media Bias in the Marketplace: Theory. Washington, DC: National Bureau of Economic Research."},{"key":"2024082915323707700_i1558-7959-31-3-23-Ghosh1","unstructured":"Ghosh, R., and V. Prakash. \n          2010. Estimating Influence. Patent WO 2010\/065108 A1. World Intellectual Property Office. Available at: https:\/\/patentscope.wipo.int\/search\/en\/detail.jsf?docId=WO2010065108"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Goes1","first-page":"iii","article-title":"Big Data and IS research","volume":"38","author":"Goes","year":"2014","journal-title":"Management Information Systems Quarterly"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Goldenberg1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1509\/jmkg.73.2.1","article-title":"The role of hubs in the adoption process","volume":"73","author":"Goldenberg","year":"2009","journal-title":"Journal of Marketing"},{"issue":"4","key":"2024082915323707700_i1558-7959-31-3-23-Groseclose1","doi-asserted-by":"crossref","first-page":"1191","DOI":"10.1162\/003355305775097542","article-title":"A measure of media bias","volume":"120","author":"Groseclose","year":"2005","journal-title":"Quarterly Journal of Economics"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Gurun1","doi-asserted-by":"crossref","first-page":"561","DOI":"10.1111\/j.1540-6261.2012.01725.x","article-title":"Don't believe the hype: Local media slant, local advertising, and firm value","volume":"67","author":"Gurun","year":"2012","journal-title":"Journal of Finance"},{"key":"2024082915323707700_i1558-7959-31-3-23-Harris1","unstructured":"Harris, S. B. \n          \n          2016. Issues for the academic community to consider. Speech given at the Public Company Accounting Oversight Board Annual Meeting, April 15. Available at: https:\/\/pcaobus.org\/\/News\/Speech\/Pages\/Steve-Harris-speech-PCAOB-AAA-conference-2016.aspx"},{"issue":"1\/3","key":"2024082915323707700_i1558-7959-31-3-23-Healy1","doi-asserted-by":"crossref","first-page":"405","DOI":"10.1016\/S0165-4101(01)00018-0","article-title":"Information asymmetry, corporate disclosure and the capital markets: A review of the empirical disclosure literature","volume":"31","author":"Healy","year":"2001","journal-title":"Journal of Accounting and Economics"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Ibarra1","doi-asserted-by":"crossref","first-page":"277","DOI":"10.2307\/2393414","article-title":"Power, social influence, and sense making: Effects of network centrality and proximity on employee perceptions","volume":"38","author":"Ibarra","year":"1993","journal-title":"Administrative Science Quarterly"},{"key":"2024082915323707700_i1558-7959-31-3-23-Jackson1","unstructured":"Jackson, M. O. \n          \n          2010. Social and Economic Networks. Princeton, NJ: Princeton University Press."},{"key":"2024082915323707700_i1558-7959-31-3-23-Kadushin1","unstructured":"Kadushin, C. \n          \n          2012. Understanding Social Networks: Theories, Concepts, and Findings. Oxford, England: Oxford University Press."},{"issue":"4","key":"2024082915323707700_i1558-7959-31-3-23-Kane1","doi-asserted-by":"crossref","first-page":"1063","DOI":"10.2307\/41409973","article-title":"Centrality\u2014IS proficiency alignment and workgroup performance","volume":"35","author":"Kane","year":"2011","journal-title":"Management Information Systems Quarterly"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Kasznik1","first-page":"113","article-title":"To warn or not to warn: Management disclosures in the face of an earnings surprise","volume":"70","author":"Kasznik","year":"1995","journal-title":"The Accounting Review"},{"key":"2024082915323707700_i1558-7959-31-3-23-Kempe1","doi-asserted-by":"crossref","unstructured":"Kempe, D., \n            \n              J. Kleinberg, and \u00c9. Tardos. \n          2003. Maximizing the Spread of Influence through a Social Network. Paper presented at KDD-2003, 9th ACM SIGKDD International Conference on Knowledge Discovery and Data Mining, Washington, DC, August 24\u201327. Available at: http:\/\/www.cs.cornell.edu\/home\/kleinber\/kdd03-inf.pdf","DOI":"10.1145\/956755.956769"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Kilduff1","doi-asserted-by":"crossref","first-page":"352","DOI":"10.5465\/amj.2014.0239","article-title":"Magnification and correction of the acolyte effect: Initial benefits and ex post settling up in NFL coaching careers","volume":"59","author":"Kilduff","year":"2016","journal-title":"Academy of Management Journal"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Kiss1","doi-asserted-by":"crossref","first-page":"233","DOI":"10.1016\/j.dss.2008.06.007","article-title":"Identification of influencers\u2014Measuring influence in customer networks","volume":"46","author":"Kiss","year":"2008","journal-title":"Decision Support Systems"},{"key":"2024082915323707700_i1558-7959-31-3-23-Knoke1","unstructured":"Knoke, D., and S. Yang. \n          2007. Social Network Analysis. 2nd edition. Thousand Oaks, CA: Sage Publications, Inc."},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Kostkova1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1145\/2597892","article-title":"#swineflu: The use of Twitter as an early warning and risk communication tool in the 2009 swine flu pandemic","volume":"5","author":"Kostkova","year":"2014","journal-title":"ACM Transactions on Management Information Systems"},{"issue":"5","key":"2024082915323707700_i1558-7959-31-3-23-Kothari1","doi-asserted-by":"crossref","first-page":"1639","DOI":"10.2308\/accr.2009.84.5.1639","article-title":"The effect of disclosures by management, analysts, and business press on cost of capital, return volatility, and analyst forecasts: A study using content analysis","volume":"84","author":"Kothari","year":"2009","journal-title":"The Accounting Review"},{"issue":"4","key":"2024082915323707700_i1558-7959-31-3-23-Kuiler1","doi-asserted-by":"crossref","first-page":"311","DOI":"10.1111\/ropr.12077","article-title":"From Big Data to knowledge: An ontological approach to Big Data analytics","volume":"31","author":"Kuiler","year":"2014","journal-title":"Review of Policy Research"},{"key":"2024082915323707700_i1558-7959-31-3-23-LahuertaOtero1","doi-asserted-by":"crossref","first-page":"575","DOI":"10.1016\/j.chb.2016.07.035","article-title":"Looking for the perfect tweet. The use of data mining techniques to find influencers on Twitter","volume":"64","author":"Lahuerta-Otero","year":"2016","journal-title":"Computers in Human Behavior"},{"issue":"2\/3","key":"2024082915323707700_i1558-7959-31-3-23-Larcker1","doi-asserted-by":"crossref","first-page":"225","DOI":"10.1016\/j.jacceco.2013.01.006","article-title":"Boardroom centrality and firm performance","volume":"55","author":"Larcker","year":"2013","journal-title":"Journal of Accounting and Economics"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Lee1","doi-asserted-by":"crossref","first-page":"2853","DOI":"10.1016\/j.jbusres.2012.07.002","article-title":"The role of consumers' network positions on information-seeking behavior of experts and novices: A power perspective","volume":"67","author":"Lee","year":"2014","journal-title":"Journal of Business Research"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Lee2","doi-asserted-by":"crossref","first-page":"367","DOI":"10.1111\/1475-679X.12074","article-title":"The role of social media in the capital market: Evidence from consumer product recalls","volume":"53","author":"Lee","year":"2015","journal-title":"Journal of Accounting Research"},{"issue":"4","key":"2024082915323707700_i1558-7959-31-3-23-Lerman1","doi-asserted-by":"crossref","first-page":"752","DOI":"10.1007\/s11142-009-9114-7","article-title":"The new Form 8-K disclosures","volume":"15","author":"Lerman","year":"2010","journal-title":"Review of Accounting Studies"},{"key":"2024082915323707700_i1558-7959-31-3-23-Leuz1","first-page":"181","article-title":"Research studies for capital-market effects of corporate disclosures and disclosure regulation","author":"Leuz","year":"2006","journal-title":"Canada Steps Up: Evolving Investor Protection"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Lev1","doi-asserted-by":"crossref","first-page":"107","DOI":"10.1016\/0165-4101(95)00410-6","article-title":"The capitalization, amortization, and value-relevance of R&D","volume":"21","author":"Lev","year":"1996","journal-title":"Journal of Accounting and Economics"},{"key":"2024082915323707700_i1558-7959-31-3-23-Lewis1","unstructured":"Lewis, C. M. \n          \n          2012. Risk Modeling at the SEC: The Accounting Quality Model. Speech given at the Securities and Exchange Commission, December 13. Available at: https:\/\/www.sec.gov\/News\/Speech\/Detail\/Speech\/1365171491988"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Li1","doi-asserted-by":"crossref","first-page":"341","DOI":"10.1007\/s13278-012-0082-8","article-title":"Modeling and evaluating information propagation in a microblogging social network","volume":"3","author":"Li","year":"2013","journal-title":"Social Network Analysis and Mining"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Li2","doi-asserted-by":"crossref","first-page":"78","DOI":"10.1145\/2500881","article-title":"Retweeting the Fukushima nuclear radiation disaster","volume":"57","author":"Li","year":"2014","journal-title":"Communications of the ACM"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Li3","doi-asserted-by":"crossref","first-page":"206","DOI":"10.1016\/j.dss.2013.01.023","article-title":"Deriving market intelligence from microblogs","volume":"55","author":"Li","year":"2013","journal-title":"Decision Support Systems"},{"issue":"23","key":"2024082915323707700_i1558-7959-31-3-23-Li4","doi-asserted-by":"crossref","first-page":"5143","DOI":"10.1016\/j.ins.2011.07.023","article-title":"Discovering influencers for marketing in the blogosphere","volume":"181","author":"Li","year":"2011","journal-title":"Information Sciences"},{"key":"2024082915323707700_i1558-7959-31-3-23-Lin1","unstructured":"Lin, Y., and T. Wang. \n          2017. Predicting Fashion Branding Effects Using User Generated Brand Network. Working paper, The Pennsylvania State University and DePaul University."},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Loebbecke1","doi-asserted-by":"crossref","first-page":"149","DOI":"10.1016\/j.jsis.2015.08.002","article-title":"Reflections on societal and business model transformation arising from digitization and Big Data analytics","volume":"24","author":"Loebbecke","year":"2015","journal-title":"Journal of Strategic Information Systems"},{"issue":"4","key":"2024082915323707700_i1558-7959-31-3-23-Lohmann1","doi-asserted-by":"crossref","first-page":"e10232","DOI":"10.1371\/journal.pone.0010232","article-title":"Eigenvector centrality mapping for analyzing connectivity patterns in fMRI data of the human brain","volume":"5","author":"Lohmann","year":"2010","journal-title":"PLoS One"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Luo1","doi-asserted-by":"crossref","first-page":"146","DOI":"10.1287\/isre.1120.0462","article-title":"Social media and firm equity value","volume":"24","author":"Luo","year":"2013","journal-title":"Information Systems Research"},{"issue":"4","key":"2024082915323707700_i1558-7959-31-3-23-Ma1","doi-asserted-by":"crossref","first-page":"408","DOI":"10.1016\/j.dss.2009.04.007","article-title":"Discovering company revenue relations from news: A network approach","volume":"47","author":"Ma","year":"2009","journal-title":"Decision Support Systems"},{"key":"2024082915323707700_i1558-7959-31-3-23-Mei1","doi-asserted-by":"crossref","unstructured":"Mei, Y., \n            \n              Y. Zhong, and J. Yang. \n          2015. Finding and Analyzing Principal Features for Measuring User Influence on Twitter. Paper presented at the IEEE First International Conference on Big Data Computing Service and Applications, March 30\u2013April 2. Available at: http:\/\/ieeexplore.ieee.org\/document\/7184919\/?reload=true","DOI":"10.1109\/BigDataService.2015.36"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Merton1","doi-asserted-by":"crossref","first-page":"483","DOI":"10.1111\/j.1540-6261.1987.tb04565.x","article-title":"A simple model of capital market equilibrium with incomplete information","volume":"42","author":"Merton","year":"1987","journal-title":"Journal of Finance"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Miura1","doi-asserted-by":"crossref","first-page":"94","DOI":"10.1177\/1536867X1201200107","article-title":"Stata graph library for network analysis","volume":"12","author":"Miura","year":"2012","journal-title":"Stata Journal"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Moffitt1","doi-asserted-by":"crossref","first-page":"157","DOI":"10.2308\/isys-51495","article-title":"Perspectives on past and future AIS research as the Journal of Information Systems turns thirty","volume":"30","author":"Moffitt","year":"2016","journal-title":"Journal of Information Systems"},{"issue":"4","key":"2024082915323707700_i1558-7959-31-3-23-Mullainathan1","doi-asserted-by":"crossref","first-page":"1031","DOI":"10.1257\/0002828054825619","article-title":"The market for news","volume":"95","author":"Mullainathan","year":"2005","journal-title":"American Economic Review"},{"issue":"4","key":"2024082915323707700_i1558-7959-31-3-23-Murphy1","first-page":"1","article-title":"Data analytics helps auditors gain deep insight","volume":"219","author":"Murphy","year":"2015","journal-title":"Journal of Accountancy"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Ohlson1","doi-asserted-by":"crossref","first-page":"661","DOI":"10.1111\/j.1911-3846.1995.tb00461.x","article-title":"Earnings, book values, and dividends in equity valuation","volume":"11","author":"Ohlson","year":"1995","journal-title":"Contemporary Accounting Research"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Omer1","first-page":"17","article-title":"Do well-connected directors affect firm value?","volume":"24","author":"Omer","year":"2014","journal-title":"Journal of Applied Finance"},{"issue":"5","key":"2024082915323707700_i1558-7959-31-3-23-Ozsoylev1","doi-asserted-by":"crossref","first-page":"1323","DOI":"10.1093\/rfs\/hht065","article-title":"Investor networks in the stock market","volume":"27","author":"Ozsoylev","year":"2014","journal-title":"Review of Financial Studies"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Poulin1","doi-asserted-by":"crossref","first-page":"187","DOI":"10.1016\/S0378-8733(00)00020-4","article-title":"Dynamical systems to define centrality in social networks","volume":"22","author":"Poulin","year":"2000","journal-title":"Social Networks"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Prokofieva1","doi-asserted-by":"crossref","first-page":"107","DOI":"10.2308\/isys-50994","article-title":"Twitter-based dissemination of corporate disclosure and the intervening effects of firms' visibility: Evidence from Australian-listed companies","volume":"29","author":"Prokofieva","year":"2015","journal-title":"Journal of Information Systems"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Rahman1","doi-asserted-by":"crossref","first-page":"457","DOI":"10.1177\/0148558X1002500308","article-title":"Frequency of corporate announcements via stock exchange websites and market efficiency","volume":"25","author":"Rahman","year":"2010","journal-title":"Journal of Accounting, Auditing and Finance"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Rahman2","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.intacc.2010.01.001","article-title":"Financial reporting quality in international settings: A comparative study of the USA, Japan, Thailand, France, and Germany","volume":"45","author":"Rahman","year":"2010","journal-title":"International Journal of Accounting"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Ramlukan1","first-page":"14","article-title":"How Big Data and analytics are transforming the audit","volume":"31","author":"Ramlukan","year":"2015","journal-title":"Financial Executive"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Savage1","doi-asserted-by":"crossref","first-page":"18","DOI":"10.1145\/1897852.1897860","article-title":"Twitter as medium and message","volume":"54","author":"Savage","year":"2011","journal-title":"Communications of the ACM"},{"key":"2024082915323707700_i1558-7959-31-3-23-Scott1","unstructured":"Scott, J. \n          \n          2013. Social Network Analysis. 3rd edition. Thousand Oaks, CA: Sage Publications."},{"key":"2024082915323707700_i1558-7959-31-3-23-SecuritiesandExchangeCommissionSEC1","unstructured":"Securities and Exchange Commission (SEC). 2000. Final Rule: Selective Disclosure and Insider Trading. (August 21). Available at: https:\/\/www.sec.gov\/rules\/final\/33-7881.htm"},{"key":"2024082915323707700_i1558-7959-31-3-23-SecuritiesandExchangeCommissionSEC2","unstructured":"Securities and Exchange Commission (SEC). 2013a. MIDAS Market Information Data Analytics System. Available at: https:\/\/www.sec.gov\/marketstructure\/midas.html"},{"key":"2024082915323707700_i1558-7959-31-3-23-SecuritiesandExchangeCommissionSEC3","unstructured":"Securities and Exchange Commission (SEC). 2013b. Report of Investigation Pursuant to Section 21(a) of the Securities Exchange Act of 1934: Netflix, Inc., and Reed Hastings. Washington, DC: Securities and Exchange Commission."},{"key":"2024082915323707700_i1558-7959-31-3-23-SecuritiesandExchangeCommissionSEC4","unstructured":"Securities and Exchange Commission (SEC). 2013c. SEC Says Social Media OK for Company Announcements if Investors Are Alerted. Press Release. (April 2). Available at: https:\/\/www.sec.gov\/news\/press-release\/2013-2013-51htm"},{"key":"2024082915323707700_i1558-7959-31-3-23-SecuritiesandExchangeCommissionSEC5","unstructured":"Securities and Exchange Commission (SEC). 2016. Business and Financial Disclosure Required by Regulation S-K. (April 13). Available at: https:\/\/www.sec.gov\/rules\/concept\/2016\/33-10064.pdf"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Sellers1","doi-asserted-by":"crossref","first-page":"485","DOI":"10.2308\/acch-51087","article-title":"The center cannot hold: The AICPA and accounting professional leadership 1997\u20132013","volume":"29","author":"Sellers","year":"2015","journal-title":"Accounting Horizons"},{"key":"2024082915323707700_i1558-7959-31-3-23-Skillicorn1","doi-asserted-by":"crossref","unstructured":"Skillicorn, D. B., and C. Leuprecht. \n          2012. The Mental State of Influencers. Paper presented at the IEEE\/ACM International Conference on Advances in Social Networks Analysis and Mining, August 26\u201329. Available at: http:\/\/ieeexplore.ieee.org\/document\/6425646\/","DOI":"10.1109\/ASONAM.2012.160"},{"key":"2024082915323707700_i1558-7959-31-3-23-Sorokina1","unstructured":"Sorokina, O. \n          \n          2014. Why social media influence matters, and 5 ways to measure it. Hootsuite.com. Available at: https:\/\/blog.hootsuite.com\/how-to-measure-social-media-influence\/"},{"key":"2024082915323707700_i1558-7959-31-3-23-Stein1","unstructured":"Stein, K. M. \n          \n          2015. The dominance of data and the need for new tools: Remarks at the SIFMA Operations Conference. Speech given at the Securities and Exchange Commission (April 14). Available at: https:\/\/www.sec.gov\/news\/speech\/2015-spch041415kms.html"},{"key":"2024082915323707700_i1558-7959-31-3-23-Stewart1","unstructured":"Stewart, T. \n          \n          2015. Data analytics for financial statement audits. In Audit Analytics and Continuous Audit: Looking Toward the Future, 105\u2013128. New York, NY: AICPA."},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Stone1","doi-asserted-by":"crossref","first-page":"256","DOI":"10.1016\/j.jebo.2011.01.013","article-title":"Ideological media bias","volume":"78","author":"Stone","year":"2011","journal-title":"Journal of Economic Behavior and Organization"},{"key":"2024082915323707700_i1558-7959-31-3-23-Suddaby1","doi-asserted-by":"crossref","first-page":"52","DOI":"10.1016\/j.aos.2015.07.002","article-title":"Twittering change: The institutional work of domain change in accounting expertise","volume":"45","author":"Suddaby","year":"2015","journal-title":"Accounting, Organizations and Society"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Temizkan1","doi-asserted-by":"crossref","first-page":"116","DOI":"10.1080\/07421222.2015.1029382","article-title":"Exploitation and exploration networks in open source software development: An artifact-level analysis","volume":"32","author":"Temizkan","year":"2015","journal-title":"Journal of Management Information Systems"},{"issue":"1","key":"2024082915323707700_i1558-7959-31-3-23-Tremayne1","doi-asserted-by":"crossref","first-page":"110","DOI":"10.1080\/14742837.2013.830969","article-title":"Anatomy of protest in the digital era: A network analysis of Twitter and Occupy Wall Street","volume":"13","author":"Tremayne","year":"2014","journal-title":"Social Movement Studies"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Trinkle1","doi-asserted-by":"crossref","first-page":"101","DOI":"10.2308\/isys-51133","article-title":"Voluntary disclosures via social media and the role of comments","volume":"29","author":"Trinkle","year":"2015","journal-title":"Journal of Information Systems"},{"issue":"12","key":"2024082915323707700_i1558-7959-31-3-23-vandenHeuvel1","doi-asserted-by":"crossref","first-page":"683","DOI":"10.1016\/j.tics.2013.09.012","article-title":"Network hubs in the human brain","volume":"17","author":"van den Heuvel","year":"2013","journal-title":"Trends in Cognitive Sciences"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Vasarhelyi1","doi-asserted-by":"crossref","first-page":"381","DOI":"10.2308\/acch-51071","article-title":"Big Data in accounting: An overview","volume":"29","author":"Vasarhelyi","year":"2015","journal-title":"Accounting Horizons"},{"key":"2024082915323707700_i1558-7959-31-3-23-Walden1","unstructured":"Walden, J. \n          \n          2016. Trading, Profits, and Volatility in a Dynamic Information Network Model. Berkeley, CA: University of California, Berkeley."},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Wang1","doi-asserted-by":"crossref","first-page":"484","DOI":"10.5465\/amj.2011.0917","article-title":"Knowledge networks, collaboration networks, and exploratory innovation","volume":"57","author":"Wang","year":"2014","journal-title":"Academy of Management Journal"},{"issue":"3","key":"2024082915323707700_i1558-7959-31-3-23-Wang2","doi-asserted-by":"crossref","first-page":"146","DOI":"10.1002\/cjas.1316","article-title":"Network centrality, organizational innovation, and performance: A meta-analysis","volume":"32","author":"Wang","year":"2015","journal-title":"Canadian Journal of Administrative Sciences"},{"key":"2024082915323707700_i1558-7959-31-3-23-Wang3","doi-asserted-by":"crossref","unstructured":"Wang, T., \n            \n              H.-L. Lin, and J.-C. Yen. \n          2016. How Do Investor Relations Related Disclosures on Facebook Contribute to a Company's Information Environment? Paper presented at the 49th Hawaii International Conference on System Sciences (HICSS) at Kauai, Hawaii. Available at: http:\/\/ieeexplore.ieee.org\/document\/7427316\/","DOI":"10.1109\/HICSS.2016.138"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Warren1","doi-asserted-by":"crossref","first-page":"397","DOI":"10.2308\/acch-51069","article-title":"How Big Data will change accounting","volume":"29","author":"Warren","year":"2015","journal-title":"Accounting Horizons"},{"key":"2024082915323707700_i1558-7959-31-3-23-Wasserman1","doi-asserted-by":"crossref","unstructured":"Wasserman, S., and K. Faust. \n          1994. Social Network Analysis: Methods and Applications. Cambridge, MA: Cambridge University Press. doi: 10.1017\/CBO9780511815478","DOI":"10.1017\/CBO9780511815478"},{"key":"2024082915323707700_i1558-7959-31-3-23-White1","unstructured":"White, M. J. \n          \n          2014. Chairman's address at SEC Speaks 2014. Speech given at the Securities and Exchange Commission, February 21. Available at: https:\/\/www.sec.gov\/news\/speech\/2014-spch022114mjw"},{"key":"2024082915323707700_i1558-7959-31-3-23-Yang1","doi-asserted-by":"crossref","unstructured":"Yang, S. Y., \n            \n              S. Y. K. Mo, and X. Zhu. \n          2014. An empirical study of the financial community network on Twitter. In Proceedings of the 2014 IEEE Computational Intelligence in Financial Engineering and Economics, 55\u201362. Available at: http:\/\/ieeexplore.ieee.org\/document\/6924054\/","DOI":"10.1109\/CIFEr.2014.6924054"},{"key":"2024082915323707700_i1558-7959-31-3-23-Yoon1","unstructured":"Yoon, K., and A. Kogan. \n          2016. Big Data as Audit Evidence: Utilizing Weather Indicators. Newark, NJ: Rutgers University."},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Yoon2","doi-asserted-by":"crossref","first-page":"431","DOI":"10.2308\/acch-51076","article-title":"Big Data as complementary audit evidence","volume":"29","author":"Yoon","year":"2015","journal-title":"Accounting Horizons"},{"key":"2024082915323707700_i1558-7959-31-3-23-Yu1","first-page":"225","article-title":"Social network dynamics: An attention economics perspective","author":"Yu","year":"2014","journal-title":"Social Networks: A Framework of Computational Intelligence"},{"issue":"4","key":"2024082915323707700_i1558-7959-31-3-23-Yun1","doi-asserted-by":"crossref","first-page":"356","DOI":"10.1007\/s10588-015-9189-6","article-title":"The web mirrors value in the real world: Comparing a firm's valuation with its web network position","volume":"21","author":"Yun","year":"2015","journal-title":"Computational and Mathematical Organization Theory"},{"issue":"2","key":"2024082915323707700_i1558-7959-31-3-23-Zhou1","doi-asserted-by":"crossref","first-page":"23","DOI":"10.2308\/isys-50961","article-title":"Social media adoption and corporate disclosure","volume":"29","author":"Zhou","year":"2015","journal-title":"Journal of Information Systems"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/31\/3\/23\/9341\/isys-51797.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/31\/3\/23\/9341\/isys-51797.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,8,29]],"date-time":"2024-08-29T17:13:27Z","timestamp":1724951607000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/31\/3\/23\/1146\/Corporate-Network-Centrality-Score-Methodologies"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2017,5,1]]},"references-count":117,"journal-issue":{"issue":"3","published-online":{"date-parts":[[2017,5,1]]},"published-print":{"date-parts":[[2017,9,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-51797","relation":{},"ISSN":["1558-7959","0888-7985"],"issn-type":[{"value":"1558-7959","type":"electronic"},{"value":"0888-7985","type":"print"}],"subject":[],"published":{"date-parts":[[2017,5,1]]}}}