{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,12,4]],"date-time":"2025-12-04T10:05:12Z","timestamp":1764842712431,"version":"build-2065373602"},"reference-count":141,"publisher":"MDPI AG","issue":"2","license":[{"start":{"date-parts":[[2023,4,12]],"date-time":"2023-04-12T00:00:00Z","timestamp":1681257600000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"Instituto Polit\u00e9cnico de Lisboa","award":["IPL\/2022\/REPUKRAINE_ISCAL"],"award-info":[{"award-number":["IPL\/2022\/REPUKRAINE_ISCAL"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["FinTech"],"abstract":"<jats:p>Accounting has been evolving to follow the latest economic, political, social, and technological developments. Therefore, there is a need for researchers to also include in their research agenda the emerging topics in the accounting area. This exploratory paper selects technological matters in accounting as its research object, proposing a literature review that uses archival research as a method and content analysis as a technique. Using different tools for the assessment of qualitative data, this content analysis provides a summary of those papers, such as their main topics, most frequent words, and cluster analysis. A top journal was used as the source of information, namely The International Journal of Accounting Information Systems, given its scope, which links accounting and technological matters. Data from 2000 to 2022 was selected to provide an evolutive analysis since the beginning of this century, with a particular focus on the latest period. The findings indicate that the recent discussions and trending topics in accounting, including matters such as international regulation, the sustainable perspective in accounting, as well as new methods, channels, and processes for improving the entities\u2019 auditing and reporting, have increased their relevance and influence, enriching the debate and future perspectives in combination with the use of new technologies. Therefore, this seems to be a path to follow as an avenue for future research. Notwithstanding, emerging technologies as a research topic seem to be slower or less evident than their apparent development in the accounting area. The findings from this paper are limited to a single journal and, therefore, this limitation must be considered in the context of those conclusions. Notwithstanding, its proposed analysis may contribute to the profession, academia, and the scientific community overall, enabling the identification of the state of the art of literature in the technological area of accounting.<\/jats:p>","DOI":"10.3390\/fintech2020015","type":"journal-article","created":{"date-parts":[[2023,4,13]],"date-time":"2023-04-13T02:29:15Z","timestamp":1681352955000},"page":"248-274","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":5,"title":["Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools"],"prefix":"10.3390","volume":"2","author":[{"ORCID":"https:\/\/orcid.org\/0000-0001-8877-9634","authenticated-orcid":false,"given":"F\u00e1bio","family":"Albuquerque","sequence":"first","affiliation":[{"name":"ISCAL\u2014Lisbon Accounting and Business School, Instituto Polit\u00e9cnico de Lisboa, 1069-035 Lisbon, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-2192-8855","authenticated-orcid":false,"given":"Paula Gomes","family":"Dos Santos","sequence":"additional","affiliation":[{"name":"ISCAL\u2014Lisbon Accounting and Business School, Instituto Polit\u00e9cnico de Lisboa, 1069-035 Lisbon, Portugal"},{"name":"COMEGI, Universidades Lus\u00edada, 1300-001 Lisbon, Portugal"}]}],"member":"1968","published-online":{"date-parts":[[2023,4,12]]},"reference":[{"key":"ref_1","unstructured":"Islam, M.A. (2022, December 04). Future of Accounting Profession: Three Major Changes and Implications for Teaching and Research. Business Reporting, International Federation of Accountants (IFAC). Available online: https:\/\/eprints.qut.edu.au\/104070\/."},{"key":"ref_2","doi-asserted-by":"crossref","first-page":"387","DOI":"10.2308\/accr-10628","article-title":"Accounting in 2036: A Learned Profession","volume":"93","author":"Christensen","year":"2018","journal-title":"Account. Rev."},{"key":"ref_3","doi-asserted-by":"crossref","first-page":"367","DOI":"10.2308\/accr.00000031","article-title":"Accounting Scholarship that Advances Professional Knowledge and Practice","volume":"86","author":"Kaplan","year":"2011","journal-title":"Account. Rev."},{"key":"ref_4","first-page":"1","article-title":"Who decides what is publishable? Empirical Study on the Influence of a Journal\u2019s Editorial Board on the Observed Paradigm Shift in US Academic Accounting Research","volume":"2","year":"2019","journal-title":"North Am. Account. Stud."},{"key":"ref_5","doi-asserted-by":"crossref","first-page":"65","DOI":"10.1111\/auar.12325","article-title":"It\u2019s 2020: What is Accounting Today?","volume":"31","author":"Carnegie","year":"2021","journal-title":"Aust. Account. Rev."},{"key":"ref_6","doi-asserted-by":"crossref","first-page":"100833","DOI":"10.1016\/j.bar.2019.04.002","article-title":"The role of internet-related technologies in shaping the work of accountants: New directions for accounting research","volume":"51","author":"Moll","year":"2019","journal-title":"Br. Account. Rev."},{"key":"ref_7","doi-asserted-by":"crossref","first-page":"163","DOI":"10.4192\/1577-8517-v22_6","article-title":"Blockchain implications for auditing: A systematic literature review and bibliometric analysis","volume":"22","author":"Silva","year":"2022","journal-title":"Int. J. Digit. Account. Res."},{"key":"ref_8","doi-asserted-by":"crossref","first-page":"121","DOI":"10.1108\/MEDAR-10-2021-1477","article-title":"Blockchain in accounting practice and research: Systematic literature review","volume":"30","author":"Bellucci","year":"2022","journal-title":"Meditari Account. Res."},{"key":"ref_9","doi-asserted-by":"crossref","first-page":"168","DOI":"10.1108\/AAAJ-10-2020-4987","article-title":"Blockchain in the accounting, auditing and accountability fields: A bibliometric and coding analysis","volume":"35","author":"Secinaro","year":"2022","journal-title":"Account. Audit. Account. J."},{"key":"ref_10","doi-asserted-by":"crossref","first-page":"204","DOI":"10.1108\/AAAJ-10-2020-4995","article-title":"Exploring blockchain in the accounting domain: A bibliometric analysis","volume":"35","author":"Lardo","year":"2022","journal-title":"Account. Audit. Account. J."},{"key":"ref_11","doi-asserted-by":"crossref","first-page":"201","DOI":"10.6018\/rcsar.428041","article-title":"Internet Related Technologies in the auditing profession: A WOS bibliometric review of the past three decades and conceptual structure mapping","volume":"25","author":"Mugwira","year":"2022","journal-title":"Rev. Contab."},{"key":"ref_12","doi-asserted-by":"crossref","first-page":"173","DOI":"10.1080\/09638180.2020.1866634","article-title":"Is Neuroaccounting Taking a Place on the Stage? A Review of the Influence of Neuroscience on Accounting Research","volume":"31","author":"Tank","year":"2022","journal-title":"Eur. Account. Rev."},{"key":"ref_13","doi-asserted-by":"crossref","first-page":"100488","DOI":"10.1016\/j.accinf.2020.100488","article-title":"Twenty years of the International Journal of Accounting Information Systems: A bibliometric analysis","volume":"39","author":"Kumar","year":"2020","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_14","doi-asserted-by":"crossref","unstructured":"Kroon, N., Alves, M., and Martins, I. (2021). The Impacts of Emerging Technologies on Accountants\u2019 Role and Skills: Connecting to Open Innovation\u2014A Systematic Literature Review. J. Open Innov. Technol. Mark. Complex., 7.","DOI":"10.3390\/joitmc7030163"},{"key":"ref_15","doi-asserted-by":"crossref","first-page":"24","DOI":"10.1016\/j.accinf.2018.11.003","article-title":"A bibliometric analysis of accounting information systems journals and their emerging technologies contributions","volume":"32","author":"Chiu","year":"2019","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_16","doi-asserted-by":"crossref","first-page":"41","DOI":"10.1016\/j.accinf.2011.08.002","article-title":"A review of dashboards in performance management: Implications for design and research","volume":"13","author":"Yigitbasioglu","year":"2012","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_17","doi-asserted-by":"crossref","first-page":"305","DOI":"10.1016\/j.accinf.2011.05.002","article-title":"On the use of partial least squares path modeling in accounting research","volume":"12","author":"Lee","year":"2011","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_18","doi-asserted-by":"crossref","first-page":"29","DOI":"10.1016\/j.accinf.2017.03.003","article-title":"Impact of business analytics and enterprise systems on managerial accounting","volume":"25","author":"Appelbaum","year":"2017","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_19","doi-asserted-by":"crossref","first-page":"205","DOI":"10.1016\/S1467-0895(03)00026-5","article-title":"Examining the role of innovation diffusion factors on the implementation success of enterprise resource planning systems","volume":"4","author":"Bradford","year":"2003","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_20","doi-asserted-by":"crossref","first-page":"271","DOI":"10.1016\/S1467-0895(01)00024-0","article-title":"Financial impacts of enterprise resource planning implementations","volume":"2","author":"Poston","year":"2001","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_21","doi-asserted-by":"crossref","first-page":"135","DOI":"10.1016\/j.accinf.2008.03.001","article-title":"Measuring the effects of business intelligence systems: The relationship between business process and organizational performance","volume":"9","author":"Elbashir","year":"2008","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_22","doi-asserted-by":"crossref","first-page":"123","DOI":"10.1016\/S1467-0895(00)00011-7","article-title":"Where do AIS researchers publish?","volume":"1","author":"Baldwin","year":"2000","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_23","doi-asserted-by":"crossref","first-page":"106","DOI":"10.1016\/S1467-0895(00)00007-5","article-title":"An analysis of the research productivity of AIS faculty","volume":"1","author":"Daigle","year":"2000","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_24","doi-asserted-by":"crossref","first-page":"91","DOI":"10.1016\/S1467-0895(00)00006-3","article-title":"A contingency model of perceived effectiveness in accounting information systems: Organizational coordination and control effects","volume":"1","author":"Nicolaou","year":"2000","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_25","doi-asserted-by":"crossref","first-page":"25","DOI":"10.1016\/j.accinf.2004.02.002","article-title":"Quality of postimplementation review for enterprise resource planning systems","volume":"5","author":"Nicolaou","year":"2004","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_26","doi-asserted-by":"crossref","first-page":"165","DOI":"10.1016\/S1467-0895(03)00008-3","article-title":"Enterprise resource planning systems: Comparing firm performance of adopters and nonadopters","volume":"4","author":"Hunton","year":"2003","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_27","doi-asserted-by":"crossref","first-page":"241","DOI":"10.1016\/j.accinf.2005.09.001","article-title":"Firm performance and AIS alignment in Malaysian SMEs","volume":"6","author":"Ismail","year":"2005","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_28","doi-asserted-by":"crossref","first-page":"18","DOI":"10.1016\/j.accinf.2005.12.002","article-title":"Organizational performance effects of ERP systems usage: The impact of post-implementation changes","volume":"7","author":"Nicolaou","year":"2006","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_29","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.accinf.2006.12.001","article-title":"Revisiting fit between AIS design and performance with the analyzer strategic-type","volume":"8","author":"Boulianne","year":"2007","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_30","doi-asserted-by":"crossref","first-page":"17","DOI":"10.1016\/j.accinf.2006.12.002","article-title":"Complementary controls and ERP implementation success","volume":"8","author":"Grabski","year":"2007","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_31","doi-asserted-by":"crossref","first-page":"61","DOI":"10.1016\/j.accinf.2008.02.001","article-title":"On the relationship between citations and appearances on \u201ctop 25\u201d download lists in the International Journal of Accounting Information Systems","volume":"9","year":"2008","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_32","doi-asserted-by":"crossref","first-page":"227","DOI":"10.1016\/j.accinf.2008.09.002","article-title":"The \u201cnow\u201d economy and the traditional accounting reporting model: Opportunities and challenges for AIS research","volume":"9","author":"Vasarhelyi","year":"2008","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_33","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/S1467-0895(01)00020-3","article-title":"An ontological analysis of the economic primitives of the extended-REA enterprise information architecture","volume":"3","author":"Geerts","year":"2002","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_34","doi-asserted-by":"crossref","first-page":"191","DOI":"10.1016\/j.accinf.2007.07.002","article-title":"Enhancing IT governance practices: A model and case study of an organization\u2019s efforts","volume":"8","author":"Bowen","year":"2007","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_35","doi-asserted-by":"crossref","first-page":"92","DOI":"10.1016\/j.accinf.2007.04.001","article-title":"Audit support systems and decision aids: Current practice and opportunities for future research","volume":"8","author":"Dowling","year":"2007","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_36","doi-asserted-by":"crossref","first-page":"151","DOI":"10.1016\/S1467-0895(02)00031-3","article-title":"Measuring the performance of IT services: An assessment of SERVQUAL","volume":"3","author":"Kang","year":"2002","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_37","doi-asserted-by":"crossref","first-page":"75","DOI":"10.1016\/S1467-0895(03)00004-6","article-title":"Business risk perspectives on information systems outsourcing","volume":"4","author":"Bhattacharya","year":"2003","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_38","doi-asserted-by":"crossref","first-page":"227","DOI":"10.1016\/j.accinf.2003.05.001","article-title":"The effect of training on auditors\u2019 acceptance of an electronic work system","volume":"4","author":"Bedard","year":"2003","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_39","doi-asserted-by":"crossref","first-page":"260","DOI":"10.1016\/j.accinf.2005.07.001","article-title":"IS practitioners\u2019 views on core concepts of information integrity","volume":"6","author":"Boritz","year":"2005","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_40","doi-asserted-by":"crossref","first-page":"175","DOI":"10.1016\/j.accinf.2008.04.001","article-title":"Management based critical success factors in the implementation of Enterprise Resource Planning systems","volume":"9","author":"Bradley","year":"2008","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_41","doi-asserted-by":"crossref","first-page":"104","DOI":"10.1016\/j.accinf.2007.10.002","article-title":"An examination of contextual factors and individual characteristics affecting technology implementation decisions in auditing","volume":"9","author":"Curtis","year":"2008","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_42","doi-asserted-by":"crossref","first-page":"79","DOI":"10.1016\/j.accinf.2008.08.001","article-title":"The value impact of strategic intent on firms engaged in information systems outsourcing","volume":"10","author":"Beasley","year":"2009","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_43","doi-asserted-by":"crossref","first-page":"149","DOI":"10.1016\/S1467-0895(00)00017-8","article-title":"The presentation of financial information at corporate Web sites","volume":"2","author":"Ettredge","year":"2001","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_44","doi-asserted-by":"crossref","first-page":"95","DOI":"10.1016\/S1467-0895(03)00005-8","article-title":"A Web assurance services model of trust for B2C e-commerce","volume":"4","author":"Kaplan","year":"2003","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_45","doi-asserted-by":"crossref","first-page":"285","DOI":"10.1016\/j.accinf.2004.02.009","article-title":"Corporate reporting on the Internet by German companies","volume":"5","author":"Marston","year":"2004","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_46","doi-asserted-by":"crossref","first-page":"299","DOI":"10.1016\/j.accinf.2006.09.001","article-title":"Digital reporting in Eastern Europe: An empirical study","volume":"7","author":"Escobar","year":"2006","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_47","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.accinf.2008.04.002","article-title":"The use of Web sites as a disclosure platform for corporate performance","volume":"10","author":"Cormier","year":"2009","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_48","doi-asserted-by":"crossref","first-page":"214","DOI":"10.1016\/j.accinf.2009.09.001","article-title":"Information technology acceptance in the internal audit profession: Impact of technology features and complexity","volume":"10","author":"Kim","year":"2009","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_49","doi-asserted-by":"crossref","first-page":"139","DOI":"10.1016\/j.accinf.2004.01.007","article-title":"A continuous auditing web services model for XML-based accounting systems","volume":"5","author":"Murthy","year":"2004","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_50","doi-asserted-by":"crossref","first-page":"137","DOI":"10.1016\/j.accinf.2005.10.004","article-title":"Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens","volume":"7","author":"Alles","year":"2006","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_51","doi-asserted-by":"crossref","first-page":"47","DOI":"10.1016\/S1467-0895(00)00012-9","article-title":"The production and use of semantically rich accounting reports on the Internet: XML and XBRL","volume":"2","author":"Debreceny","year":"2001","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_52","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.accinf.2008.01.002","article-title":"Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?","volume":"9","author":"Premuroso","year":"2008","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_53","doi-asserted-by":"crossref","first-page":"46","DOI":"10.1016\/j.accinf.2008.10.002","article-title":"Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS)","volume":"10","author":"Cortijo","year":"2009","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_54","doi-asserted-by":"crossref","first-page":"251","DOI":"10.1016\/j.accinf.2004.04.004","article-title":"ISACA model curricula 2004","volume":"5","author":"Lord","year":"2004","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_55","doi-asserted-by":"crossref","first-page":"240","DOI":"10.1016\/j.accinf.2007.09.001","article-title":"An empirical examination of CobiT as an internal control framework for information technology","volume":"8","author":"Tuttle","year":"2007","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_56","doi-asserted-by":"crossref","first-page":"229","DOI":"10.1016\/j.accinf.2009.10.002","article-title":"The rise and fall of WebTrust","volume":"10","author":"Boulianne","year":"2009","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_57","doi-asserted-by":"crossref","first-page":"203","DOI":"10.1016\/S1467-0895(02)00068-4","article-title":"A roadmap for future neural networks research in auditing and risk assessment","volume":"3","author":"Calderon","year":"2002","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_58","doi-asserted-by":"crossref","first-page":"289","DOI":"10.1016\/j.accinf.2010.09.004","article-title":"A research discipline with no boundaries: Reflections on 20years of defining AIS research","volume":"11","author":"Sutton","year":"2010","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_59","doi-asserted-by":"crossref","first-page":"3","DOI":"10.1016\/j.accinf.2010.11.001","article-title":"Extending AIS research to management accounting and control issues: A research note","volume":"12","author":"Granlund","year":"2011","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_60","doi-asserted-by":"crossref","first-page":"20","DOI":"10.1016\/j.accinf.2010.02.001","article-title":"Impact of enterprise resource planning systems on management control systems and firm performance","volume":"12","author":"Kallunki","year":"2011","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_61","doi-asserted-by":"crossref","first-page":"21","DOI":"10.1016\/j.accinf.2012.08.002","article-title":"How AIS can progress along with ontology research in IS","volume":"14","author":"Guan","year":"2013","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_62","doi-asserted-by":"crossref","first-page":"209","DOI":"10.1016\/j.accinf.2012.12.002","article-title":"Accounting benefits and satisfaction in an ERP environment","volume":"14","author":"Kanellou","year":"2013","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_63","doi-asserted-by":"crossref","first-page":"149","DOI":"10.1016\/j.accinf.2014.01.003","article-title":"Centralized end-to-end identity and access management and ERP systems: A multi-case analysis using the Technology Organization Environment framework","volume":"15","author":"Bradford","year":"2014","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_64","doi-asserted-by":"crossref","first-page":"423","DOI":"10.1016\/j.accinf.2014.06.001","article-title":"The expert systems life cycle in AIS research: What does it mean for future AIS research?","volume":"15","author":"Gray","year":"2014","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_65","doi-asserted-by":"crossref","first-page":"166","DOI":"10.1016\/j.accinf.2014.01.002","article-title":"Examine ERP post-implementation stages of use and value: Empirical evidence from Portuguese SMEs","volume":"15","author":"Ruivo","year":"2014","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_66","doi-asserted-by":"crossref","first-page":"83","DOI":"10.1016\/j.accinf.2018.09.003","article-title":"Application of latent semantic analysis in AIS academic research","volume":"31","author":"Hutchison","year":"2018","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_67","doi-asserted-by":"crossref","first-page":"58","DOI":"10.1016\/j.accinf.2018.09.001","article-title":"Examining the role of the AIS research literature using the natural experiment of the 2018 JIS conference on cloud computing","volume":"31","author":"Alles","year":"2018","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_68","doi-asserted-by":"crossref","first-page":"239","DOI":"10.1016\/j.accinf.2010.07.016","article-title":"RETRACTED: Continuous monitoring and the status quo effect","volume":"11","author":"Hunton","year":"2010","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_69","doi-asserted-by":"crossref","first-page":"152","DOI":"10.1016\/j.accinf.2011.01.001","article-title":"Innovation and practice of continuous auditing","volume":"12","author":"Chan","year":"2011","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_70","doi-asserted-by":"crossref","first-page":"267","DOI":"10.1016\/j.accinf.2012.06.011","article-title":"The acceptance and adoption of continuous auditing by internal auditors: A micro analysis","volume":"13","author":"Vasarhelyi","year":"2012","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_71","doi-asserted-by":"crossref","first-page":"26","DOI":"10.1016\/j.accinf.2016.01.003","article-title":"An exploratory study of the adoption, application and impacts of continuous auditing technologies in small businesses","volume":"20","author":"Rikhardsson","year":"2016","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_72","doi-asserted-by":"crossref","first-page":"44","DOI":"10.1016\/j.accinf.2018.11.002","article-title":"How active learning and process mining can act as Continuous Auditing catalyst","volume":"32","author":"Jans","year":"2019","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_73","doi-asserted-by":"crossref","first-page":"261","DOI":"10.1016\/j.accinf.2010.07.019","article-title":"Assurance on XBRL instance document: A conceptual framework of assertions","volume":"11","author":"Srivastava","year":"2010","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_74","doi-asserted-by":"crossref","first-page":"109","DOI":"10.1016\/j.accinf.2012.02.001","article-title":"The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model","volume":"13","author":"Henderson","year":"2012","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_75","doi-asserted-by":"crossref","first-page":"141","DOI":"10.1016\/j.accinf.2012.02.002","article-title":"XBRL and open data for global financial ecosystems: A linked data approach","volume":"13","author":"Curry","year":"2012","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_76","doi-asserted-by":"crossref","first-page":"275","DOI":"10.1016\/j.accinf.2014.01.005","article-title":"Ontology-based standards development: Application of OntoStanD to ebXML business process specification schema","volume":"15","author":"Heravi","year":"2014","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_77","doi-asserted-by":"crossref","first-page":"29","DOI":"10.1016\/j.accinf.2015.11.002","article-title":"Effects of the SEC\u2019s XBRL mandate on financial reporting comparability","volume":"19","author":"Dhole","year":"2015","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_78","doi-asserted-by":"crossref","first-page":"32","DOI":"10.1016\/j.accinf.2016.04.002","article-title":"Integrating XBRL data with textual information in Chinese: A semantic web approach","volume":"21","author":"Chou","year":"2016","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_79","doi-asserted-by":"crossref","first-page":"16","DOI":"10.1016\/j.accinf.2018.03.003","article-title":"The topical link model-integrating topic-centric information in XBRL-formatted reports","volume":"29","author":"Chou","year":"2018","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_80","doi-asserted-by":"crossref","first-page":"45","DOI":"10.1016\/j.accinf.2017.03.002","article-title":"Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study","volume":"25","author":"Abdolmohammadi","year":"2017","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_81","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.accinf.2016.03.001","article-title":"Business intelligence systems use in performance measurement capabilities: Implications for enhanced competitive advantage","volume":"21","author":"Peters","year":"2016","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_82","doi-asserted-by":"crossref","first-page":"60","DOI":"10.1016\/j.accinf.2016.07.005","article-title":"\u201cThe reports of my death are greatly exaggerated\u201d\u2014Artificial intelligence research in accounting","volume":"22","author":"Sutton","year":"2016","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_83","doi-asserted-by":"crossref","first-page":"37","DOI":"10.1016\/j.accinf.2018.03.001","article-title":"Business intelligence & analytics in management accounting research: Status and future focus","volume":"29","author":"Rikhardsson","year":"2018","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_84","doi-asserted-by":"crossref","first-page":"157","DOI":"10.1016\/j.accinf.2010.08.001","article-title":"Data mining journal entries for fraud detection: An exploratory study","volume":"11","author":"Debreceny","year":"2010","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_85","doi-asserted-by":"crossref","first-page":"17","DOI":"10.1016\/j.accinf.2009.12.004","article-title":"Internal fraud risk reduction: Results of a data mining case study","volume":"11","author":"Jans","year":"2010","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_86","doi-asserted-by":"crossref","first-page":"357","DOI":"10.1016\/j.accinf.2014.05.006","article-title":"A taxonomy to guide research on the application of data mining to fraud detection in financial statement audits","volume":"15","author":"Gray","year":"2014","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_87","doi-asserted-by":"crossref","first-page":"44","DOI":"10.1016\/j.accinf.2016.07.004","article-title":"Incorporating big data in audits: Identifying inhibitors and a research agenda to address those inhibitors","volume":"22","author":"Alles","year":"2016","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_88","doi-asserted-by":"crossref","first-page":"32","DOI":"10.1016\/j.accinf.2016.12.004","article-title":"Data mining applications in accounting: A review of the literature and organizing framework","volume":"24","author":"Amani","year":"2017","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_89","doi-asserted-by":"crossref","first-page":"32","DOI":"10.1016\/j.accinf.2017.06.004","article-title":"Enhancement of fraud detection for narratives in annual reports","volume":"26","author":"Chen","year":"2017","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_90","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.accinf.2016.12.002","article-title":"Detecting corporate tax evasion using a hybrid intelligent system: A case study of Iran","volume":"25","author":"Rahimikia","year":"2017","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_91","doi-asserted-by":"crossref","first-page":"57","DOI":"10.1016\/j.accinf.2017.03.004","article-title":"Financial process mining\u2014Accounting data structure dependent control flow inference","volume":"25","author":"Werner","year":"2017","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_92","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.accinf.2018.03.004","article-title":"Reducing false positives in fraud detection: Combining the red flag approach with process mining","volume":"31","author":"Baader","year":"2018","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_93","doi-asserted-by":"crossref","first-page":"335","DOI":"10.1016\/j.accinf.2014.05.005","article-title":"On governance structures for the cloud computing services and assessing their effectiveness","volume":"15","author":"Prasad","year":"2014","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_94","doi-asserted-by":"crossref","first-page":"45","DOI":"10.1016\/j.accinf.2015.11.004","article-title":"Governing cloud computing services: Reconsideration of IT governance structures","volume":"19","author":"Prasad","year":"2015","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_95","doi-asserted-by":"crossref","first-page":"46","DOI":"10.1016\/j.accinf.2015.09.001","article-title":"External auditors\u2019 perceptions of cloud computing adoption in Australia","volume":"18","author":"Yigitbasioglu","year":"2015","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_96","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.accinf.2018.06.001","article-title":"Designing confidentiality-preserving Blockchain-based transaction processing systems","volume":"30","author":"Wang","year":"2018","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_97","doi-asserted-by":"crossref","first-page":"47","DOI":"10.1016\/j.accinf.2019.03.004","article-title":"Establishing the representational faithfulness of financial accounting information using multiparty security, network analysis and a blockchain","volume":"33","author":"McCallig","year":"2019","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_98","doi-asserted-by":"crossref","first-page":"353","DOI":"10.1016\/j.accinf.2010.09.007","article-title":"The influence of firm specific context on realizing information technology business value in manufacturing industry","volume":"11","author":"Yao","year":"2010","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_99","doi-asserted-by":"crossref","first-page":"314","DOI":"10.1016\/j.accinf.2010.09.001","article-title":"On IT and business value in developing countries: A complementarities-based approach","volume":"11","author":"Prasad","year":"2010","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_100","doi-asserted-by":"crossref","first-page":"193","DOI":"10.1016\/j.accinf.2013.09.002","article-title":"Quality evaluation framework (QEF): Modeling and evaluating quality of business processes","volume":"15","author":"Heidari","year":"2014","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_101","doi-asserted-by":"crossref","first-page":"66","DOI":"10.1016\/j.accinf.2013.02.001","article-title":"The impact of adopting IT governance on financial performance: An empirical analysis among Brazilian firms","volume":"15","author":"Lunardi","year":"2014","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_102","doi-asserted-by":"crossref","first-page":"246","DOI":"10.1016\/j.accinf.2013.10.004","article-title":"Living IT infrastructures\u2014An ontology-based approach to aligning IT infrastructure capacity and business needs","volume":"15","author":"Brocke","year":"2014","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_103","doi-asserted-by":"crossref","first-page":"65","DOI":"10.1016\/j.accinf.2014.06.004","article-title":"Outsourcing accounting information systems: Evidence from closed-end mutual fund families","volume":"17","author":"Cullinan","year":"2015","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_104","doi-asserted-by":"crossref","first-page":"40","DOI":"10.1016\/j.accinf.2018.06.003","article-title":"SEC\u2019s cybersecurity disclosure guidance and disclosed cybersecurity risk factors","volume":"30","author":"Li","year":"2018","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_105","doi-asserted-by":"crossref","first-page":"100419","DOI":"10.1016\/j.accinf.2019.06.002","article-title":"Impact of accounting process characteristics on accounting outsourcing\u2014Comparison of users and non-users of cloud-based accounting information systems","volume":"34","author":"Asatiani","year":"2019","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_106","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.accinf.2018.11.004","article-title":"Fraud detection for financial statements of business groups","volume":"32","author":"Chen","year":"2019","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_107","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.accinf.2009.12.003","article-title":"Environmental reporting on the internet by America\u2019s Toxic 100: Legitimacy and self-presentation","volume":"11","author":"Cho","year":"2010","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_108","doi-asserted-by":"crossref","first-page":"31","DOI":"10.1016\/j.accinf.2017.12.004","article-title":"Do organizations use a formalized risk management process to address social media risk?","volume":"28","author":"Demek","year":"2018","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_109","doi-asserted-by":"crossref","first-page":"56","DOI":"10.1016\/j.accinf.2018.06.004","article-title":"Creating value in online communities through governance and stakeholder engagement","volume":"30","author":"Wilkin","year":"2018","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_110","doi-asserted-by":"crossref","first-page":"83","DOI":"10.1016\/j.accinf.2013.10.003","article-title":"A dialogical framing of AIS\u2013SEA design","volume":"15","author":"Blackburn","year":"2014","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_111","doi-asserted-by":"crossref","first-page":"100487","DOI":"10.1016\/j.accinf.2020.100487","article-title":"The influence of power strategies in AIS implementation processes","volume":"39","author":"Robalo","year":"2020","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_112","doi-asserted-by":"crossref","first-page":"100485","DOI":"10.1016\/j.accinf.2020.100485","article-title":"Taking the ontological and materialist turns: Agential realism, representation theory, and accounting information systems","volume":"39","author":"Weber","year":"2020","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_113","doi-asserted-by":"crossref","first-page":"100533","DOI":"10.1016\/j.accinf.2021.100533","article-title":"The impact of the input level of information system audit on the audit quality: Korean evidence","volume":"43","author":"Huh","year":"2021","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_114","doi-asserted-by":"crossref","first-page":"100501","DOI":"10.1016\/j.accinf.2021.100501","article-title":"Impact of IT governance mechanisms on organizational agility and the role of top management support and IT ambidexterity","volume":"40","author":"Zhen","year":"2021","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_115","doi-asserted-by":"crossref","first-page":"100560","DOI":"10.1016\/j.accinf.2022.100560","article-title":"Rethinking IT governance: Designing a framework for mitigating risk and fostering internal control in a DevOps environment","volume":"45","author":"Plant","year":"2022","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_116","doi-asserted-by":"crossref","first-page":"100465","DOI":"10.1016\/j.accinf.2020.100465","article-title":"\u201cThe first mile problem\u201d: Deriving an endogenous demand for auditing in blockchain-based business processes","volume":"38","author":"Alles","year":"2020","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_117","doi-asserted-by":"crossref","first-page":"100466","DOI":"10.1016\/j.accinf.2020.100466","article-title":"Blockchain architecture: A design that helps CPA firms leverage the technology","volume":"38","author":"Vincent","year":"2020","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_118","doi-asserted-by":"crossref","first-page":"100502","DOI":"10.1016\/j.accinf.2021.100502","article-title":"A blockchain-enabled platform for VAT settlement","volume":"40","year":"2021","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_119","doi-asserted-by":"crossref","first-page":"100499","DOI":"10.1016\/j.accinf.2021.100499","article-title":"Stock price relevance of voluntary disclosures about blockchain technology and cryptocurrencies","volume":"40","author":"Yen","year":"2021","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_120","doi-asserted-by":"crossref","first-page":"100468","DOI":"10.1016\/j.accinf.2020.100468","article-title":"Public companies\u2019 cybersecurity risk disclosures","volume":"38","author":"Gao","year":"2020","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_121","doi-asserted-by":"crossref","first-page":"100467","DOI":"10.1016\/j.accinf.2020.100467","article-title":"A taxonomy of cybercrime: Theory and design","volume":"38","author":"Chandra","year":"2020","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_122","doi-asserted-by":"crossref","first-page":"100548","DOI":"10.1016\/j.accinf.2021.100548","article-title":"Effectiveness of cybersecurity audit","volume":"44","author":"Vuko","year":"2022","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_123","doi-asserted-by":"crossref","first-page":"100568","DOI":"10.1016\/j.accinf.2022.100568","article-title":"Exploring the information content of cyber breach reports and the relationship to internal controls","volume":"46","author":"Blakely","year":"2022","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_124","doi-asserted-by":"crossref","first-page":"100569","DOI":"10.1016\/j.accinf.2022.100569","article-title":"Issues, risks, and challenges for auditing crypto asset transactions","volume":"46","author":"Hsieh","year":"2022","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_125","doi-asserted-by":"crossref","first-page":"100567","DOI":"10.1016\/j.accinf.2022.100567","article-title":"Responses to SEC comment letters on cybersecurity disclosures: An exploratory study","volume":"46","author":"Wang","year":"2022","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_126","doi-asserted-by":"crossref","first-page":"100443","DOI":"10.1016\/j.accinf.2019.100443","article-title":"Social media capital: Conceptualizing the nature, acquisition, and expenditure of social media-based organizational resources","volume":"36","author":"Saxton","year":"2020","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_127","doi-asserted-by":"crossref","first-page":"100500","DOI":"10.1016\/j.accinf.2021.100500","article-title":"CSR disclosure on Twitter: Evidence from the UK","volume":"40","author":"Amin","year":"2021","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_128","doi-asserted-by":"crossref","first-page":"100470","DOI":"10.1016\/j.accinf.2020.100470","article-title":"Big data prioritization in SCM decision-making: Its role and performance implications","volume":"38","author":"Wilkin","year":"2020","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_129","doi-asserted-by":"crossref","first-page":"100453","DOI":"10.1016\/j.accinf.2020.100453","article-title":"Big data and algorithmic trading against periodic and tangible asset reporting: The need for U-XBRL","volume":"37","author":"Pei","year":"2020","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_130","doi-asserted-by":"crossref","first-page":"100535","DOI":"10.1016\/j.accinf.2021.100535","article-title":"Artificial intelligence activities and ethical approaches in leading listed companies in the European Union","volume":"43","author":"Lavorato","year":"2021","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_131","doi-asserted-by":"crossref","first-page":"100513","DOI":"10.1016\/j.accinf.2021.100513","article-title":"Cloud-based client accounting and small and medium accounting practices: Adoption and impact","volume":"41","author":"Ma","year":"2021","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_132","doi-asserted-by":"crossref","first-page":"100524","DOI":"10.1016\/j.accinf.2021.100524","article-title":"Design and evaluation of an advanced continuous data level auditing system: A three-layer structure","volume":"42","author":"Yoon","year":"2021","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_133","doi-asserted-by":"crossref","first-page":"100575","DOI":"10.1016\/j.accinf.2022.100575","article-title":"V-Matrix: A wave theory of value creation for big data","volume":"47","author":"Geerts","year":"2022","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_134","doi-asserted-by":"crossref","first-page":"100576","DOI":"10.1016\/j.accinf.2022.100576","article-title":"Stock investment strategy combining earnings power index and machine learning","volume":"47","author":"Jun","year":"2022","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_135","doi-asserted-by":"crossref","first-page":"100547","DOI":"10.1016\/j.accinf.2021.100547","article-title":"Data analytics in small and mid-size enterprises: Enablers and inhibitors for business value and firm performance","volume":"44","author":"Perdana","year":"2021","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_136","doi-asserted-by":"crossref","first-page":"100572","DOI":"10.1016\/j.accinf.2022.100572","article-title":"Explainable Artificial Intelligence (XAI) in auditing","volume":"46","author":"Zhang","year":"2022","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_137","doi-asserted-by":"crossref","first-page":"100570","DOI":"10.1016\/j.accinf.2022.100570","article-title":"Continuous monitoring with machine learning and interactive data visualization: An application to a healthcare payroll process","volume":"46","author":"Zhang","year":"2022","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_138","doi-asserted-by":"crossref","first-page":"100469","DOI":"10.1016\/j.accinf.2020.100469","article-title":"An ontological artifact for classifying social media: Text mining analysis for financial data","volume":"38","author":"Alzamil","year":"2020","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_139","doi-asserted-by":"crossref","first-page":"100522","DOI":"10.1016\/j.accinf.2021.100522","article-title":"The effects of personal information management capabilities and social-psychological factors on accounting professionals\u2019 knowledge-sharing intentions: Pre and post COVID-19","volume":"42","author":"Lin","year":"2021","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_140","doi-asserted-by":"crossref","first-page":"100557","DOI":"10.1016\/j.accinf.2022.100557","article-title":"The impact of information systems and non-financial information on company success","volume":"45","author":"Monteiro","year":"2022","journal-title":"Int. J. Account. Inf. Syst."},{"key":"ref_141","doi-asserted-by":"crossref","first-page":"250","DOI":"10.1108\/AAAJ-08-2020-4736","article-title":"Unpacking dialogic accounting: A systematic literature review and research agenda","volume":"34","author":"Manetti","year":"2021","journal-title":"Account. Audit. Account. J."}],"container-title":["FinTech"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.mdpi.com\/2674-1032\/2\/2\/15\/pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,10,10]],"date-time":"2025-10-10T19:14:36Z","timestamp":1760123676000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.mdpi.com\/2674-1032\/2\/2\/15"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2023,4,12]]},"references-count":141,"journal-issue":{"issue":"2","published-online":{"date-parts":[[2023,6]]}},"alternative-id":["fintech2020015"],"URL":"https:\/\/doi.org\/10.3390\/fintech2020015","relation":{},"ISSN":["2674-1032"],"issn-type":[{"type":"electronic","value":"2674-1032"}],"subject":[],"published":{"date-parts":[[2023,4,12]]}}}