Event studies are based on the theoretical framework of efficient capital markets and the notion that security prices include all information available to the market. As a result, announcements made by firms provide to market participants information that can be impounded into the market price....

This paper investigates the current number of ISI citations, and change in the number of those citations over the last two years, for four leading accounting information systems (AIS) journals. The results are surprising. A priori, I would have expected that the "Journal of Information Systems"...

This paper uses Gartner Group’s Hype Cycle as a basis to analyze research issues and opportunities in information systems. The findings include, “where” we find a technology is in the hype cycle can influence the kinds of research questions we can ask, the information available about that...

Enterprise architecture has received limited attention in the accounting information systems literature. However, enterprise architecture can provide an important approach for transforming an organization and bringing strategy into organizations. Recently, The Hartford implemented an approach...

Recently, the City of Boston, in conjunction with a corporate partner, implemented a mobile, cloud-based app. Originally called “Citizens Connect,” but now called “Bos:311,” that app allows a citizen to report issues related the city's infrastructure, e.g., graffiti and other concerns....

A growing literature, typically using “bags of words” dictionaries, examines the information content of text in financial accounting disclosures. We generate context for our text analysis to help predict effective tax rates using two approaches. First, we create tax-specific, expert-derived,...

This paper provides some basic definitions associated with digital transformation in organizations and applies those definitions to accounting, electronic commerce and supply chains. We also drilldown on the dimensions associated with digital transformation, including digital everywhere,...

Wikis have emerged as an important Web 2.0 technology for facilitating collaboration in organizations. Although researchers have begun to analyze their use in organizations and develop metrics to study their usage, there has been limited statistical analysis of use data. In addition, much of the...