The Journal of Information Systems (JIS) is the academic journal of the Accounting Information Systems Section (formerly Information Systems Section) of the American Accounting Association. JIS publishes high quality, leading edge research that advances Accounting Information Systems (AIS) knowledge. The JIS website is at www.jisonline.com.

JIS welcomes research and practice articles, research letters, and papers that review books and other knowledge resources. All the papers in JIS must contribute to AIS, accounting or auditing research. This contribution may be direct, by working with settings in AIS, accounting or auditing. Equally importantly, the contribution may be indirect, by bringing to AIS, accounting, and auditing the benefits and implications of research in management information systems, management science, computer science, psychology, sociology or other business fields. Evidence of this contribution may be highlighted by drawing from theories and evidence in the AIS, accounting or auditing literature. It may also be...

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