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Online Early Accepted Manuscripts

Research Article September 25 2020
XBRL Tag Extensions and Tax Accrual Quality
Research Article September 4 2020
How do Reporting Frequency and Analyst Perceptions of Real Activities Manipulation (RAM) Influence Managers' RAM Behavior?
Research Article September 3 2020
Tax Specific versus Generic Accounting-Based Textual Analysis and the Relationship with Effective Tax Rates: Building “Context”
Research Article August 27 2020
Classifying the Contents of Cybersecurity Risk Disclosure through Textual Analysis and Factor Analysis
Research Article August 27 2020
Privacy-preserving Information Sharing within an Audit Firm
Research Article August 7 2020
Early Disruptors: Examining the Determinants and Consequences of Blockchain Early Adoption
Research Article June 24 2020
An experimental investigation of how self-interested organizational norms undermine prosocial motivation and influence employee effort
Research Article June 24 2020
Cloud Computing Start-ups and Emerging Technologies: From Private Investors' Perspective
Research Article June 22 2020
Auditing the Blockchain Oracle Problem
Research Article June 22 2020
Extended XBRL Tags and Financial Analysts' Forecast Error and Dispersion
Research Article May 14 2020
An Integrative Review and Analysis of Cybersecurity Research: Current State and Future Directions
Research Article February 26 2020
How Does Information Processing Efficiency Relate to Investment Efficiency? Evidence from XBRL Adoption
Research Article February 25 2020
The Timeliness of XBRL Filings: An Empirical Examination
Research Article February 19 2020
Auditor Style and Financial Reporting Similarity
Research Article February 18 2020
Information Technology Audit Quality: An Investigation of the Impact of Individual and Organizational Factors
Research Article January 28 2020
A Novel Algorithm for Generating GVKEY-CIK Link Table
Research Article January 28 2020
Cybersecurity Breaches and Information Technology Governance Roles in Audit Committee Charters
Research Article January 10 2020
Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States
Research Article November 21 2019
Internal Motivators for the Protection of Organizational Data
Research Article November 21 2019
Grassroots Adoption of Cloud-based Storage Solutions
Research Article October 31 2019
SOX 404(b) Audits: Evidence from Auditing the Financial Close Process of the Accounting System
Research Article October 21 2019
High-Quality Information Technology and Capital Investment Decisions
Research Article October 18 2019
Do voluntary disclosures mitigate the cybersecurity breach contagion effect?
Research Article October 16 2019
The impact of self-efficacy on accountants' behavioral intention to adopt and use accounting information systems
Research Article October 16 2019
How Significant are the Differences in Financial Data Provided by Key Data Sources? A Comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance
Research Article October 16 2019
Information Technology Internal Control Items for the Post-Implementation Phase of Enterprise Resource Planning Systems
Research Article August 5 2019
The Impact of Vivid Graphical Presentation of Financial Information in Digital Annual Reports on Investors' Impressions of Management and Firm Performance
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