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Volume 36, Issue 3
Fall 2022
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ISSN 0888-7985
EISSN 1558-7959
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ACADEMIC ARTICLES

The Joint Effects of Argument Quality and Interactivity on Nonprofessional Investors' Perceptions of Disclosure Credibility and Investment Decisions
Oluwakemi (Kemi) Ajayi; James (Yibo) Zhang
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Factors Affecting Employees' Susceptibility to Cyber-Attacks
J. Efrim Boritz; Chan (Jessie) Ge; Katharine Patterson
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The Impact of Audit Committee IT Expertise on Data Breaches
Chu Chen; Caroline Hartmann; Anne Gottfried
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Cybersecurity Breaches in the Supply Chain and Earnings Management
Zhijian (Chris) He; JiangBo HuangFu; Stephanie Walton
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The Use of Geographic Information in Audit Data Analytics for Evidence Gathering: A Design Science Approach
Shi-Ming Huang; Tawei Wang; Ju-Chun Yen; Chi-Bei Lee; Yu-Chen Wang; Yi-Ting Yang
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The Effect of Technological and Task Considerations on Auditors' Acceptance of Blockchain Technology
Yuan Li; Ahmad H. Juma'h
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Tracking Tangible Asset Ownership and Provenance with Blockchain
Mark D. Sheldon
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2021 JOURNAL OF INFORMATION SYSTEMS CONFERENCE

Digital Transformation in Accounting and Auditing: 2021 International Conference of the Journal of Information Systems Panel Discussion
Angela Liew; Daniel E. O'Leary; Arif Perdana; Tawei Wang
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Report Users' Perceived Sentiments of Key Audit Matters and Firm Performance: Evidence from a Deep Learning-Based Natural Language Processing Approach
Wu-Po Liu; Meng-Feng Yen; Tai-Ying Wu
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INNOVATIVE AND NOVEL RESEARCH DATASETS

Python Code and Illustrative Crisis Management Data from Twitter
Yen-Yao Wang
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PRACTICE SECTION ARTICLE

Evidence on Internal Audit Quality from Transitioning to Remote Audits because of COVID-19
Marc Eulerich; Martin Wagener; David A. Wood
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Editorial Policy
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All Issues

Behavioral Research in Accounting (BRIA) publishes theoretical and empirical research concerning how accounting affects and is affected by individuals and organizations.

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  • Online ISSN 1558-7959
  • Print ISSN 0888-7985

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