Journal of Information Systems http://scitation.aip.org/ Journal of Information Systems Additional Journal Content http://link.aip.org/link/?JIS/24/i/1&agg=rss <br/> Abstract not available. [Journal of Information Systems 24, i (2010)] published Thu Mar 25, 2010. Continuous Auditing in ERP System Environments: The Current State and Future Directions http://link.aip.org/link/?JIS/24/91/1&agg=rss John R. Kuhn, Jr. and Steve G. Sutton<br/> ABSTRACT: Recent research has focused heavily on the practicality and feasibility of alternative architectures for supporting continuous auditing. In this paper, we explore the alternative architectures for continuous auditing that have been proposed in both the research and practice environments. W ... [Journal of Information Systems 24, 91 (2010)] published Thu Mar 25, 2010. The Impact of Alternative Telework Arrangements on Organizational Commitment: Insights from a Longitudinal Field Experiment http://link.aip.org/link/?JIS/24/67/1&agg=rss James E. Hunton and Carolyn Strand Norman<br/> ABSTRACT: While the structure of telecommuting, or telework, varies across companies, most arrangements offer employees the option to perform their work responsibilities from various locations. A number of factors provide a compelling case for employers to consider such arrangements for their employ ... [Journal of Information Systems 24, 67 (2010)] published Thu Mar 25, 2010. How Do Investors Value IT? An Empirical Investigation of the Value Relevance of IT Capability and IT Spending Across Industries http://link.aip.org/link/?JIS/24/43/1&agg=rss Waleed A. Muhanna and M. Dale Stoel<br/> ABSTRACT: Drawing on the resource-based theory of the firm and using Ohlson's (1995) residual income valuation framework, this paper investigates the relationships between IT capability and IT spending, and market value. We also assess whether these relationships differ based on the industry type (i ... [Journal of Information Systems 24, 43 (2010)] published Thu Mar 25, 2010. The Effect of Visual Illusions on the Graphical Display of Information http://link.aip.org/link/?JIS/24/23/1&agg=rss T. S. Amer and Sury Ravindran<br/> ABSTRACT: Graphical displays of business and accounting information are widely used as decision aids. Theoretical work in visual perception indicates graphs that exhibit certain characteristics create visual illusions that may result in biased decision making. This paper reports the results of an ex ... [Journal of Information Systems 24, 23 (2010)] published Thu Mar 25, 2010. Super Crunchers: Why Thinking-By-Numbers is the New Way to be Smart http://link.aip.org/link/?JIS/24/113/1&agg=rss I. AYERS and JENNIFER BLASKOVICH<br/> Abstract not available. [Journal of Information Systems 24, 113 (2010)] published Thu Mar 25, 2010. The Impact of Internal Controls and Penalties on Fraud http://link.aip.org/link/?JIS/24/1/1&agg=rss Roberta Ann Barra<br/> ABSTRACT: Little prior research exists on the parameters of internal control activities. The Sarbanes-Oxley Act of 2002 (SOX 2002) makes identifying the properties of these parameters under various conditions important. In this paper, an analytical/reliability engineering methodology is used to inve ... [Journal of Information Systems 24, 1 (2010)] published Thu Mar 25, 2010. Additional Journal Content http://link.aip.org/link/?JIS/23/i/1&agg=rss <br/> Abstract not available. [Journal of Information Systems 23, i (2009)] published Tue Sep 29, 2009. Editorial Policy http://link.aip.org/link/?JIS/23/91/1&agg=rss <br/> Abstract not available. [Journal of Information Systems 23, 91 (2009)] published Tue Sep 29, 2009. Journal of Information Systems Editor's Report http://link.aip.org/link/?JIS/23/85/1&agg=rss Paul John Steinbart<br/> Abstract not available. [Journal of Information Systems 23, 85 (2009)] published Tue Sep 29, 2009. Book Reviews http://link.aip.org/link/?JIS/23/79/1&agg=rss Robert Pinsker<br/> Abstract not available. [Journal of Information Systems 23, 79 (2009)] published Tue Sep 29, 2009. Assurance on XBRL-Related Documents: The Case of United Technologies Corporation http://link.aip.org/link/?JIS/23/49/1&agg=rss J. Efrim Boritz and Won Gyun No<br/> ABSTRACT: The eXtensible Business Reporting Language (XBRL) was developed to provide financial information users with a standardized method to prepare, publish, and exchange business information in digital format. XBRL is being used around the world for financial reporting and government e-filings. ... [Journal of Information Systems 23, 49 (2009)] published Tue Sep 29, 2009. Future Profitability, Operating Cash Flows, and Market Valuations Associated with Offshoring Arrangements of Technology Jobs http://link.aip.org/link/?JIS/23/25/1&agg=rss Kimberly Dunn, Mark Kohlbeck, and Matthew Magilke<br/> ABSTRACT: We investigate profitability, operating cash flows, and value relevance associated with offshoring arrangements of technology-oriented jobs. Offshoring is the business practice of moving substantial portions of a firm's business operations (and jobs) to another country usually to take adva ... [Journal of Information Systems 23, 25 (2009)] published Tue Sep 29, 2009. SOX 404 Reported Internal Control Weaknesses: A Test of COSO Framework Components and Information Technology http://link.aip.org/link/?JIS/23/1/1&agg=rss Bonnie K. Klamm and Marcia Weidenmier Watson<br/> ABSTRACT: This paper examines internal controls, from both an information technology (IT) and non-IT perspective, in relation to the five components of the Committee of Sponsoring Organization's Internal Control-Integrated Framework (COSO 1992), as well as the achievement of one of COSO's three obje ... [Journal of Information Systems 23, 1 (2009)] published Tue Sep 29, 2009. Additional Journal Content http://link.aip.org/link/?JIS/23/i/1&agg=rss <br/> Abstract not available. [Journal of Information Systems 23, i (2009)] published Fri Jun 19, 2009. An Investigation of Factors Influencing the Use of Computer-Related Audit Procedures http://link.aip.org/link/?JIS/23/97/1&agg=rss Diane Janvrin, James Bierstaker, and D. Jordan Lowe<br/> ABSTRACT: We provide data on the extent to which computer-related audit procedures are used and whether two factors, control risk assessment and audit firm size, influence computer-related audit procedures use. We used a field-based questionnaire to collect data from 181 auditors representing Big 4, ... [Journal of Information Systems 23, 97 (2009)] published Fri Jun 19, 2009. Auditors' Training and Proficiency in Information Systems: A Research Synthesis http://link.aip.org/link/?JIS/23/79/1&agg=rss Mary B. Curtis, J. Gregory Jenkins, Jean C. Bedard, and Donald R. Deis<br/> ABSTRACT: This paper presents a review of extant literature examining issues relating to auditors' knowledge of and training in information systems. This review is important due to the rapidly increasing use of technology in business, recent changes in U.S. auditing standards on information technolo ... [Journal of Information Systems 23, 79 (2009)] published Fri Jun 19, 2009. The Effects of Inter-Firm Cost Correlation, IT Investment, and Product Cost Accuracy on Production Decisions and Firm Profitability http://link.aip.org/link/?JIS/23/51/1&agg=rss Carolyn M. Callahan, E. Ann Gabriel, and Rodney E. Smith<br/> ABSTRACT: Using analytical and simulation techniques, we investigate the effect of inter-firm cost correlation, IT investment, and product cost accuracy on production decisions, and ultimately firm profitability in an imperfectly competitive market. Along with an unprecedented growth in investments ... [Journal of Information Systems 23, 51 (2009)] published Fri Jun 19, 2009. Features of Computer-Mediated, Text-Based Messages that Support Automatable, Linguistics-Based Indicators for Deception Detection http://link.aip.org/link/?JIS/23/5/1&agg=rss Chih-Chen Lee, Robert B. Welker, and Marcus D. Odom<br/> ABSTRACT: Researchers are assessing the viability of automating deception detection in TAC (text-based, asynchronous, computer-mediated) messages. Viability is conditional on whether deceivers incorporate different features in their TAC messages than truth tellers do and on whether these differentia ... [Journal of Information Systems 23, 5 (2009)] published Fri Jun 19, 2009. The Effects of Expanded Independent Assurance on the Use of Firm-Initiated Disclosures by Investors with Limited Business Knowledge http://link.aip.org/link/?JIS/23/25/1&agg=rss Robert Pinsker and Patrick Wheeler<br/> ABSTRACT: While increased disclosure is helpful in reducing information asymmetry, investors tend to discount firm-initiated disclosures due to the perception that management may be biased, resulting in lower stock prices. To reduce the perception of bias, assurances by independent auditors can be a ... [Journal of Information Systems 23, 25 (2009)] published Fri Jun 19, 2009. Editorial Policy http://link.aip.org/link/?JIS/23/143/1&agg=rss <br/> Abstract not available. [Journal of Information Systems 23, 143 (2009)] published Fri Jun 19, 2009.