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Accounting research for the digital age
16 references·0 citing·57 second hopsampled
Accounting research for the digital age (2024)Accounting research for the digital ageBlockchain and earnings management: Evidence from the supply chain (2024)Blockchain and earnings manag…AI adoption in America: Who, what, and where (2024)AI adoption in America: Who, …AI Adoption in America: Who, What, and Where (2023)AI Adoption in America: Who, …Predictive analytics and centralization of authority (2022)Predictive analytics and cent…Predicting industry sectors from financial statements: An illustration of machine learning in accounting research (2022)Predicting industry sectors f…Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data (2022)Predicting Future Earnings Ch…A conceptual framework for digital tax administration - A systematic review (2022)A conceptual framework for di…Measuring credit risk using qualitative disclosure (2021)Measuring credit risk using q…Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future (2021)Machine Learning in Managemen…Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers (2021)Behavioral Economics of Accou…Integrating Practice into Accounting Research (2019)Integrating Practice into Acc…Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach (2019)Detecting Accounting Fraud in…Corporate governance implications of disruptive technology: An overview (2019)Corporate governance implicat…Making management accounting research more useful (2012)Making management accounting …Accounting Scholarship that Advances Professional Knowledge and Practice (2010)Accounting Scholarship that A…Judgment and Decision-Making Research in Accounting (1999)Judgment and Decision-Making …Protocol Analysis: Verbal Reports as Data (1986)Are Investors Reluctant to Realize Their Losses? (1998)Boys will be Boys: Gender, Overconfidence, and Common Stock Investment (2001)An Examination of Audit Information Technology Use and Perceived Importance (2008)Online Instrument Delivery and Participant Recruitment Services: Emerging Opportunities for Behavioral Accounting Research (2013)Auditor Mindsets and Audits of Complex Estimates (2014)The Pricing of Options and Corporate Liabilities (1973)Theory of Rational Option Pricing (1973)ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES* (1974)The balanced scorecard: comments on balanced scorecard commentaries (2012)Qualitative Research in Auditing: A Methodological Roadmap (2015)Risk reporting: A review of the literature and implications for future research✩ (2018)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)A Survey of Corporate Governance (1997)The loopholes of algorithmic public services: an “intelligent” accountability research agenda (2022)Evaluation of Local Government Digital Governance Ability and Sustainable Development: A Case Study of Hunan Province (2024)The effect of enterprise digital transformation on audit efficiency—Evidence from China (2024)Advances in Consumer Research (2025)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Can Corporate Digitalization Promote Green Innovation? The Moderating Roles of Internal Control and Institutional Ownership (2021)Data-driven decision-making in credit risk management: The information value of analyst reports (2022)Understanding the impact of trade policy effect uncertainty on firm‐level innovation investment (2023)Detecting Earnings Management. (1995)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)A Decision-Theoretic Generalization of On-Line Learning and an Application to Boosting (1997)What Are You Saying? Using topic to Detect Financial Misreporting (2019)Using machine learning to detect misstatements (2020)FinTech as a Game Changer: Overview of Research Frontiers (2021)Judgment under Uncertainty: Heuristics and Biases (1974)Prospect Theory: An Analysis of Decision under Risk (1979)Do high-ability managers choose ESG projects that create shareholder value? Evidence from employee opinions (2022)The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation (2023)Measuring innovation and navigating its unique information issues: A review of the accounting literature on innovation (2024)Capital markets research in accounting (2001)A five-factor asset pricing model (2014)Empirical Asset Pricing via Machine Learning (2020)Machine learning and the cross-section of emerging market stock returns (2023)Applied AI for finance and accounting: Alternative data and opportunities (2024)Financial Statement Analysis with Large Language Models (2024)The utilization of e‐government services: citizen trust, innovation and acceptance factors* (2005)Preferred Reporting Items for Systematic Reviews and Meta-Analyses: The PRISMA Statement (2009)Using ICTs to create a culture of transparency: E-government and social media as openness and anti-corruption tools for societies (2010)Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023) (2024)Environmental tax law and greenwashing: the moderating role of digitization (2025)Tax administration digitization and corporate tax avoidance: a quasi-natural experiment based on the Golden Tax III project in China (2025)The Discovery of Grounded Theory; Strategies for Qualitative Research (1968)Building Theories from Case Study Research (1989)The future of employment: How susceptible are jobs to computerisation? (2016)Management accounting and the concepts of exploratory data analysis and unsupervised machine learning: a literature study and future directions (2022)Innovative Data – Use-cases in Management Accounting Research and Practice (2023)INNOVATIVE MANAGEMENT STRATEGIES IN CONTEMPORARY ORGANIZATIONS: A REVIEW: ANALYZING THE EVOLUTION AND IMPACT OF MODERN MANAGEMENT PRACTICES, WITH AN EMPHASIS ON LEADERSHIP, ORGANIZATIONAL CULTURE, AND CHANGE MANAGEMENT (2024)Competitive Strategy: Techniques for Analyzing Industries and Competitors (1980)Geographic Localization of Knowledge Spillovers as Evidenced by Patent Citations (1993)Beyond Computation: Information Technology, Organizational Transformation and Business Performance (2000)The Economic Impacts and the Regulation of AI: A Review of the Academic Literature and Policy Actions (2024)The role of human-capital in artificial intelligence adoption (2024)Artificial Intelligence and Firm Resilience: Empirical Evidence from Natural Disaster Shocks (2025)
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References

  • 2019Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach504 cited
  • 2010Accounting Scholarship that Advances Professional Knowledge and Practice254 cited
  • 1999Judgment and Decision-Making Research in Accounting215 cited
  • 2021Behavioral Economics of Accounting: A Review of Archival Research on Individual Decision Makers209 cited
  • 2024AI adoption in America: Who, what, and where189 cited
  • 2022Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data165 cited
  • 2022A conceptual framework for digital tax administration - A systematic review127 cited
  • 2019Corporate governance implications of disruptive technology: An overview111 cited
  • 2021Machine Learning in Management Accounting Research: Literature Review and Pathways for the Future110 cited
  • 2021Measuring credit risk using qualitative disclosure108 cited
  • 2019Integrating Practice into Accounting Research99 cited
  • 2012Making management accounting research more useful82 cited
  • 2023AI Adoption in America: Who, What, and Where68 cited
  • 2022Predictive analytics and centralization of authority49 cited
  • 2024Blockchain and earnings management: Evidence from the supply chain

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31 cited
  • 2022Predicting industry sectors from financial statements: An illustration of machine learning in accounting research30 cited
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