This paper investigates some extensions to what has emerged as classic continuous (financial) assurance (CFA). First, this paper suggests broadening the base of information that is used in such systems to include emerging social media. Second, because of the new source of data, the methodologies...

Event studies are based on the theoretical framework of efficient capital markets and the notion that security prices include all information available to the market. As a result, announcements made by firms provide to market participants information that can be impounded into the market price....

Recently, the City of Boston, in conjunction with a corporate partner, implemented a mobile, cloud-based app. Originally called “Citizens Connect,” but now called “Bos:311,” that app allows a citizen to report issues related the city's infrastructure, e.g., graffiti and other concerns....

A growing literature, typically using “bags of words” dictionaries, examines the information content of text in financial accounting disclosures. We generate context for our text analysis to help predict effective tax rates using two approaches. First, we create tax-specific, expert-derived,...

This paper investigates a governance structure associated with academic journals. In particular, this paper proposes models of editorial boards and editing. At its most basic level the model assumes that journal size, whether or not it is sponsored by some related group, and the discipline that...

“Exhaust data” is “extra data” or “left over” data from “core data” digital transactions, collected, either intentionally or unintentionally, but for which there is no initial, specific purpose for its collection. This article differentiates core data from exhaust data, defines...

Enterprise architecture has received limited attention in the accounting information systems literature. However, enterprise architecture can provide an important approach for transforming an organization and bringing strategy into organizations. Recently, The Hartford implemented an approach...

Researchers have used the stock price reaction to firms' disclosures of investment in information technology to investigate the value of those investments. This paper extends that research to include knowledge management (KM). In particular, we test whether and how KM is valued by market...