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Volume 35, Issue 3
Fall 2021
Issue Cover
ISSN 0888-7985
EISSN 1558-7959
Annual Editor Report
J. Efrim Boritz; Theophanis C. Stratopoulos
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Covers and Front Matter
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ACADEMIC ARTICLES

An Exploration of Bank Confirmation Process Automation: A Longitudinal Study
Paul Caster; Randal J. Elder; Diane J. Janvrin
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Using Smart Contracts to Establish Decentralized Accounting Contracts: An Example of Revenue Recognition
Chi-Chun Chou; Nen-Chen Richard Hwang; Gary P. Schneider; Tawei Wang; Chang-Wei Li; William Wei
View articletitled, Using Smart Contracts to Establish Decentralized Accounting Contracts: An Example of Revenue Recognition
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Information Processing Costs and Firms' Investment Efficiency: An Examination of Channels of the XBRL Effect
Cecilia (Qian) Feng; Chansog (Francis) Kim
View articletitled, Information Processing Costs and Firms' Investment Efficiency: An Examination of Channels of the XBRL Effect
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Enterprise Resource Planning Systems and XBRL Reporting Quality
Feng Guo; Xin Luo; Patrick R. Wheeler; Liu Yang; Xinlei Zhao; Yiyang Zhang
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Classifying Restatements: An Application of Machine Learning and Textual Analytics
Louise Hayes; J. Efrim Boritz
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Supplementary data
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An Executable Axiomatization of the REA2 Ontology
Wim Laurier; Satoshi Horiuchi; Monique Snoeck
View articletitled, An Executable Axiomatization of the REA<sup>2</sup> Ontology
Supplementary data
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The Multitasking Audit Environment: The Effect of Alternative Modes of Communication on Team Performance
Juergen Sidgman; Veena L Brown; Joseph F. Brazel
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The Effect of Legal Entity Identifiers on Audit Fee Changes
Ju-Chun Yen
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2019 JOURNAL OF INFORMATION SYSTEMS CONFERENCE

Applications of Data Analytics: Cluster Analysis of Not-for-Profit Data
Zamil S. Alzamil; Deniz Appelbaum; William Glasgall; Miklos A. Vasarhelyi
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METHODOLOGY ARTICLES

An Investigation of the Effects of Allegation Sources and Consequences on Corporate Directors' Responses to Whistleblowing Allegations
Carolyn Strand Norman; Anna M. Rose; Jacob M. Rose; Ikseon Suh; Xinning Xiao
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Editorial Policy
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All Issues
  • Online ISSN 1558-7959
  • Print ISSN 0888-7985

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