Diane J. Janvrin

Interactive Data Visualization: New Directions for Accounting Information Systems Research

ABSTRACT: Many companies today utilize interactive data visualization to present accounting information to external users on their investor relations websites and to internal users in applications such as enterprise resource planning, Balanced Scorecard, network security, and fraud detection systems. We develop a taxonomy for examining the current state of interactive data visualization research related to accounting decision making. We organize our review around three themes: the relationship between task characteristics and interactive data visualization techniques, the relationship between decision maker characteristics and interactive data visualization techniques, and the impact of interactive data visualization techniques on decision processes and outcomes. The review categorizes relevant research, describes the research questions addressed, and suggests avenues for further research.

An Investigation of Factors Influencing the Use of Computer-Related Audit Procedures

ABSTRACT: We provide data on the extent to which computer‐related audit procedures are used and whether two factors, control risk assessment and audit firm size, influence computer‐related audit pr...

XBRL Implementation: A Field Investigation to Identify Research Opportunities

ABSTRACT:  The Securities and Exchange Commission (SEC) recently mandated that publicly traded companies furnish their financial statements in XBRL format. However, researchers and practitioners question whether companies are adequately prepared to implement XBRL, and whether software tools and guidance exist to lead preparers through the process of creating XBRL-related documents. This paper describes how early mandate adopters implemented XBRL reporting. Four themes emerged from our analysis: management support and involvement, implementation approach, organizational readiness or expertise, and control over the XBRL reporting process. Our study contributes to a more complete understanding of how companies implement XBRL by providing a basis for accounting researchers to identify current implementation issues and future research opportunities. Furthermore, we provide educators with a characterization of how companies implement XBRL, thereby facilitating their classroom coverage of this important topic. D...

XBRL-Enabled, Spreadsheet, or PDF? Factors Influencing Exclusive User Choice of Reporting Technology

ABSTRACT: U.S. adoption of eXtensible Business Reporting Language (XBRL)-enabled technology has been slow. Prior experimental evidence suggests that even when XBRL-enabled technology is available, almost 50 percent of participants do not use it. This study informs AIS researchers on the state of XBRL-enabled technology by using an exclusive choice experimental design to examine (1) which reporting technology nonprofessional investors will choose to complete a financial analysis task (XBRL-enabled, portable document file, or spreadsheet), and (2) why they choose the specific technology. Findings indicate that 66 percent of nonprofessional investors chose XBRL-enabled technology, while 34 percent chose spreadsheets. Participants who chose the former perceived that it reduces the time to complete the task (i.e., increases task efficiency), while participants who chose the latter indicated their choice was driven by prior technology experience. Study results have implications for the Securities and Exchange C...

The Assets Are Virtual but the Behavior Is Real: An Analysis of Fraud in Virtual Worlds and Its Implications for the Real World

ABSTRACT: Virtual worlds are computer-generated, immersive environments where participants interact with others while engaging in social, entertainment, and economic endeavors. To illustrate how virtual worlds can be used to study fraud, we examine documented virtual world fraud cases using the “fraud diamond” model (Wolfe and Hermanson 2004). Our findings have real-world implications regarding the causes and prevention of fraud. They include: (1) perpetrator motivations often include non-monetary achievement and manipulation, as well as financial gain, (2) fraud victims tend to have misplaced trust and overestimate the capability of fraud prevention governance mechanisms, (3) participant-designed record-keeping systems may protect corporate assets from theft, and (4) virtual worlds may serve as a laboratory for evaluating risk management strategies. We also identify future research questions related to these issues. This research illustrates how parallels between fraudulent behaviors in virtual and real ...

The Perceived Impact of Journal of Information Systems on Promotion and Tenure

ABSTRACT:  During the promotion and tenure process, most institutions evaluate whether the candidate has published in high-quality research journals. This study examines the perceived impact of the Journal of Information Systems (JIS) on the promotion and tenure process. The research surveys 149 accounting information systems professors and 36 accounting department leaders. Results suggest that 62 percent of respondents indicated the JIS was very impactful on the promotion and tenure process, while 34 percent perceived the journal to play only a supportive role to higher-ranked journals. Further, senior scholars hold a higher perception of JISs impact, while those who have served as external reviewers for promotion and tenure committees hold lower perceptions. Finally, results indicate a negative association between perceived promotion and tenure impact and whether the respondent is from a private institution, a larger-sized institution, and if the institution offers a doctoral program. Data Availability...

An Examination of Factors Associated with the Type and Number of Internal Control Documentation Formats

Abstract Auditing standards require that auditors obtain and document their understanding of internal control on every engagement, but do not specify the type or number of documentation formats auditors should adopt. We investigate the association of selected factors on the type and number of formats chosen. Data were collected from 181 auditors representing Big 4, national, regional, and local firms. Results suggest that auditors are most likely to use narratives followed by questionnaires. Firm size, client IT complexity, and auditor IT expertise are associated with auditors’ format choice. Furthermore, while auditors use multiple formats, they tend to emphasize one format more than others. These findings have implications for audit effectiveness, since prior research suggests that documentation format may impact audit judgment, and auditors who rely on a single format may overlook significant internal control deficiencies.

St. Patrick Company: Using Role Play to Examine Internal Control and Fraud Detection Concepts

This instructional case uses role play to provide students in accounting information systems or auditing with experience in evaluating a firms internal control environment to assess the likelihood of errors and fraud. The objective is to illustrate how role play can reinforce two important systems/auditing topics: internal control evaluation and fraud detection. The case provides a framework for the discussion of internal control and fraud detection concepts developed in audit standards.

The Journal of Information Systems 2015 Conference on Information Technology Audit

An introduction to the journal is presented in which the author focuses on the systems research invigorated by the American Accounting Association (AAA), the information technology audit, and improvement of the publication process in accounting.

The financial close process: Implications for future research☆

This study advances our understanding of the current financial close process. Attention to the topic is warranted for four reasons. First, economic volatility and growth in restatements have increased pressure on companies to report performance timely, completely, and accurately to market participants. Second, recent regulations have increased the workload for accountants at period end thus negatively impacting the efficiency of the close process. Third, several SEC filings have contained control weaknesses related to the financial close process. Finally, academic research suggests that the time needed to complete the financial close process may serve as a proxy for a companys internal information environment quality. We draw upon prior research and conduct a field investigation with corporate financial officers from 22 different organizations to examine the role of four factors – need to meet expectations, collaboration among multiple participants, estimation process, and ability to incorporate new regulations – in the financial close process. Results suggest that researchers should examine further how the need to meet (or beat) expectations impacts managements actions and the effectiveness and efficiency of the financial close process. Future work could also explore how hidden profile task research and technology advances may improve the financial close process. Finally, research needs to examine how ex post estimate analysis may improve not only estimate quality but also the effectiveness and efficiency of the financial close process.