Accounting Information Systems (AIS)

Studies that address issues related to systems and the users of systems that collect, store, and
generate accounting information. Users are defined broadly to include those involved in collection,
storage, or use of accounting information or even the implementation of the system. These systems
may be electronic or not. Research streams include, but are not limited to, design science,
ontological investigations, expert systems, decision aides, support systems, processing assurance,
security, controls, system usability, and system performance.

• For an example, see Christ, Emmett, Summers and Wood (2011, available here)
• For an example, see Myers, Starliper, Summers and Wood (2015, available here)
Auditing
Studies that address issues related to an audit topic. These studies vary widely and include, but are
not limited to, the study of the external and internal audit environment, auditor decision making,
auditor independence, the effects of auditing on the financial reporting process, and auditor fees.

• For an example, see DeFond and Zhang (2014, available here)

• For an example, see Prawitt, Sharp, and Wood (2011, available here)
• For an example, see Gul, Wu, and Yang (2013, available here)
• For an example, see Glover, Prawitt, and Wood (2007, available here)
Financial
Studies that address the topical content of financial accounting, capital markets, and decision
making based on financial accounting information.

• For an example, see Fields, Lys, and Vincent (2001, available here)
• For an example, see Burton, Starliper, Summers and Wood (2014, available here)
• For an example, see Atwood, Drake, Myers, and Myers (2010, available here)
• For an example, see Christensen, Drake, and Thornock (2012, available here)
Managerial
Studies that examine issues regarding budgeting, compensation, decision-making within an
enterprise, incentives, and the allocation of resources within an enterprise.

• For an example, see Ittner and Larcker (2001, available here)

• For an example, see Presslee, Vance, and Webb (2013, available here)
• For an example, see Emett, Guymon, Tayler, and Young (2015, available here)
• For an example, see Bol, and Smith (2011, available here)
• For an example, see Christ, Masli, Sharp, and Wood (2015, available here)
Tax
Studies that examine issues related to taxpayer decision-making, tax allocations, tax computations,
structuring of accounting transactions to meet tax goals, tax incentives, or market reactions to tax
disclosures and policies.

• For an example, see Hanlon and Heitzman (2010, available here) and Shackelford and
Shevlin (2001, available here)
• For an example, see Maydew (2000, available here)
• For an example, see Barrick and Alexander (2014, available here)
• For an example, see Kadous, Magro, and Spilker (2008, available here)
Other Topical Areas
Studies that do not fit into one of the other topical areas. The topical areas in these studies vary
significantly and include such things as education, methodologies, law, psychology, history, the
accounting profession, work environment, etc.