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Identifying the absence of effective internal controls : an alternative approach for internal control audits
Werner, Michael; Gehrke, Nick - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 2, pp. 205-222
Persistent link: https://www.econbiz.de/10012129112
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Early disruptors : examining the determinants and consequences of blockchain early adoption
Guo, Feng; Walton, Stephanie; Wheeler, Patrick R.; … - In: The journal of information systems : JIS ; a semiannual … 35 (2021) 2, pp. 218-242
Persistent link: https://www.econbiz.de/10012626099
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The complementarity between signal informativeness and monitoring
Chaigneau, Pierre; Sahuguet, Nicolas - In: Journal of accounting research 61 (2023) 1, pp. 141-185
Persistent link: https://www.econbiz.de/10014308306
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YouTube sustainability reporting : empirical evidence from Eurozone-listed companies
Bonsón-Ponte, Enrique; Bednárová, Michaela - In: The journal of information systems : JIS ; a semiannual … 29 (2015) 3, pp. 35-50
Persistent link: https://www.econbiz.de/10011414814
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The association between XBRL adoption and market reactions to earnings surprises
Yen, Ju-Chun; Wang, Tawei - In: The journal of information systems : JIS ; a semiannual … 29 (2015) 3, pp. 51-71
Persistent link: https://www.econbiz.de/10011414819
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Internal audit quality and financial reporting quality : the joint importance of independence and competence
Abbott, Lawrence J.; Daugherty, Brian; Parker, Susan; … - In: Journal of accounting research 54 (2016) 1, pp. 3-40
Persistent link: https://www.econbiz.de/10011450956
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The impact of senior management competencies on the voluntary adoption of an innovative technology
Boritz, Jefim E.; Efendi, Jap; Lim, Jee Hae - In: The journal of information systems : JIS ; a semiannual … 32 (2018) 2, pp. 25-46
Persistent link: https://www.econbiz.de/10011976948
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XBRL adoption and bank loan contracting : early evidence
Chen, Gary; Kim, Jeong-bon; Lim, Jee Hae; Zhou, Jie - In: The journal of information systems : JIS ; a semiannual … 32 (2018) 2, pp. 47-69
Persistent link: https://www.econbiz.de/10011976951
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What do the markets say? : shareholder wealth effects of the XBRL mandate
Chen, Gary; Wang, Xiaohong; Zhou, Jie - In: The journal of information systems : JIS ; a semiannual … 32 (2018) 3, pp. 1-21
Persistent link: https://www.econbiz.de/10011977472
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Are XBRL files being accessed? : evidence from the SEC EDGAR log file dataset
Cong, Yu; Du, Hui; Vasarhelyi, Miklos A. - In: The journal of information systems : JIS ; a semiannual … 32 (2018) 3, pp. 23-29
Persistent link: https://www.econbiz.de/10011977475