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Journal Articles
Journal Articles
Journal of Information Systems (2024) 38 (2): 51–78.
Published: 01 July 2024
...Hanxin Hu; Ting Sun; Miklos A. Vasarhelyi; Min Zhang ABSTRACT This study constructs a measure of audit quality that captures the effect of potential factors that are generally unobservable to people outside of the audit firm or client company. Using machine learning and a wide range of data...
Includes: Supplementary data
Journal Articles
Journal of Information Systems (2024) 38 (1): 91–117.
Published: 01 March 2024
...Wanying Jiang ABSTRACT Cybersecurity risk represents a growing business threat. However, little attention has been paid to its assessment. This study proposes a machine learning algorithm that considers firm cybersecurity risk disclosure, information technology governance, external monitoring...
Journal Articles
Journal of Information Systems (2024) 38 (1): 5–38.
Published: 01 March 2024
... machine learning social media stock returns If you post too infrequently, your audience will forget that you exist, and you will quickly fade into the deep dark recesses of their minds. However, if you are posting too often, you will become a complete nuisance and they will dread seeing your...
Journal Articles
Journal of Information Systems (2022) 36 (1): 81–109.
Published: 01 March 2022
... C. Editor's note: Accepted by Tawei Wang. 1 10 2020 1 9 2021 2022 textual analysis machine learning IT capability growth opportunities firm performance Much of what we know about the implications of information technology (IT) capability originates...
Includes: Supplementary data
Journal Articles
Journal of Information Systems (2021) 35 (3): 107–131.
Published: 01 September 2021
...Louise Hayes; J. Efrim Boritz ABSTRACT Restatements of audited financial statements are used for evaluating reporting quality and audit quality, and for other evaluative purposes. We constructed a machine learning algorithm to classify restatements by management intent based on the language...
Includes: Supplementary data