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@article{DBLP:journals/ijais/AllesBKV06,
  author       = {Michael G. Alles and
                  Gerard Brennan and
                  Alexander Kogan and
                  Miklos A. Vasarhelyi},
  title        = {Continuous monitoring of business process controls: {A} pilot implementation
                  of a continuous auditing system at Siemens},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {137--161},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2005.10.004},
  doi          = {10.1016/J.ACCINF.2005.10.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AllesBKV06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AnthonyCG06,
  author       = {Joseph H. Anthony and
                  Wooseok Choi and
                  Severin Grabski},
  title        = {Market reaction to e-commerce impairments evidenced by website outages},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {60--78},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2005.10.002},
  doi          = {10.1016/J.ACCINF.2005.10.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AnthonyCG06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/AnthonyCG06a,
  author       = {Joseph H. Anthony and
                  Wooseok Choi and
                  Severin V. Grabski},
  title        = {Market reaction to e-commerce impairments evidenced by website outages
                  authors' response},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {87--90},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.003},
  doi          = {10.1016/J.ACCINF.2006.03.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/AnthonyCG06a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Arnold06,
  author       = {Vicky Arnold},
  title        = {Behavioral research opportunities: Understanding the impact of enterprise
                  systems},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {1},
  pages        = {7--17},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.02.001},
  doi          = {10.1016/J.ACCINF.2006.02.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Arnold06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Arnold06a,
  author       = {Vicky Arnold},
  title        = {Foreword},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {3},
  pages        = {213--216},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.08.001},
  doi          = {10.1016/J.ACCINF.2006.08.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Arnold06a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BollenHB06,
  author       = {Laury Bollen and
                  Harold Hassink and
                  Gordana Bozic},
  title        = {Measuring and explaining the quality of Internet investor relations
                  activities: a multinational empirical analysis},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {4},
  pages        = {273--298},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.04.005},
  doi          = {10.1016/J.ACCINF.2006.04.005},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BollenHB06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/BonsonE06,
  author       = {Enrique Bons{\'{o}}n and
                  Tom{\'{a}}s Escobar{-}Rodr{\'{\i}}guez},
  title        = {Digital reporting in Eastern Europe: An empirical study},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {4},
  pages        = {299--318},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.09.001},
  doi          = {10.1016/J.ACCINF.2006.09.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/BonsonE06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Boritz06,
  author       = {J. Efrim Boritz},
  title        = {Editorial},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {55},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.04.002},
  doi          = {10.1016/J.ACCINF.2006.04.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Boritz06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/CalderonCC06,
  author       = {Thomas G. Calderon and
                  Akhilesh Chandra and
                  John J. Cheh},
  title        = {Modeling an intelligent continuous authentication system to protect
                  financial information resources},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {91--109},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2005.10.003},
  doi          = {10.1016/J.ACCINF.2005.10.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/CalderonCC06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Carnaghan06,
  author       = {Carla Carnaghan},
  title        = {Business process modeling approaches in the context of process level
                  audit risk assessment: An analysis and comparison},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {170--204},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2005.10.005},
  doi          = {10.1016/J.ACCINF.2005.10.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Carnaghan06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/DehningPR06,
  author       = {Bruce Dehning and
                  Glenn M. Pfeiffer and
                  Vernon J. Richardson},
  title        = {Analysts' forecasts and investments in information technology},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {3},
  pages        = {238--250},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.07.001},
  doi          = {10.1016/J.ACCINF.2006.07.001},
  timestamp    = {Mon, 26 Oct 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/DehningPR06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Dunn06,
  author       = {Cheryl L. Dunn},
  title        = {Business Process Modeling Approaches in the Context of Process Level
                  Audit Risk Assessment: An Analysis and Comparison: Discussion comments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {205--207},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.007},
  doi          = {10.1016/J.ACCINF.2006.03.007},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Dunn06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Durigon06,
  author       = {M. Durigon},
  title        = {Business Process Modeling Approaches in the Context of Process Level
                  Audit Risk-Assessment: An Analysis and Comparison},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {208--211},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.008},
  doi          = {10.1016/J.ACCINF.2006.03.008},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Durigon06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Gaston06,
  author       = {James Gaston},
  title        = {Modeling an intelligent authentication system to protect financial
                  information},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {113--114},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.04.003},
  doi          = {10.1016/J.ACCINF.2006.04.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Gaston06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Groomer06,
  author       = {S. Michael Groomer},
  title        = {Continuous monitoring of business process controls: {A} pilot implementation
                  of a continuous auditing system at Siemens by Alles, Brennan, Kogan
                  and Vasarhelyi Discussant's comments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {162--166},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.005},
  doi          = {10.1016/J.ACCINF.2006.03.005},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Groomer06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Joseph06,
  author       = {George Joseph},
  title        = {Understanding developments in the management information value chain
                  from a structuration theory framework},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {4},
  pages        = {319--341},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.10.001},
  doi          = {10.1016/J.ACCINF.2006.10.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Joseph06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MauldinNK06,
  author       = {Elaine G. Mauldin and
                  Andreas I. Nicolaou and
                  Stacy E. Kovar},
  title        = {The influence of scope and timing of reliability assurance in {B2B}
                  e-commerce},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {115--129},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2005.09.002},
  doi          = {10.1016/J.ACCINF.2005.09.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MauldinNK06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/MensahV06,
  author       = {Nicholas Mensah and
                  Louie Velocci},
  title        = {Market reaction to e-commerce impairments evidenced by website outages:
                  Discussant comments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {82--86},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.001},
  doi          = {10.1016/J.ACCINF.2006.03.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/MensahV06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/NicolaouB06,
  author       = {Andreas I. Nicolaou and
                  Somnath Bhattacharya},
  title        = {Organizational performance effects of {ERP} systems usage: The impact
                  of post-implementation changes},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {1},
  pages        = {18--35},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2005.12.002},
  doi          = {10.1016/J.ACCINF.2005.12.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/NicolaouB06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/ODonnell06,
  author       = {Ed O'Donnell},
  title        = {Discussion of the influence of scope and timing of reliability assurance
                  in {B2B} E-Commerce},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {130--133},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.004},
  doi          = {10.1016/J.ACCINF.2006.03.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/ODonnell06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Parker06,
  author       = {Robert Parker},
  title        = {The influence of scope and timing of reliability assurance in {B2B}
                  e-commerce},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {134--136},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.04.004},
  doi          = {10.1016/J.ACCINF.2006.04.004},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Parker06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Richardson06,
  author       = {Vernon J. Richardson},
  title        = {Market reaction to e-commerce impairments evidenced by website outages:
                  Discussant's comments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {79--81},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.04.001},
  doi          = {10.1016/J.ACCINF.2006.04.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Richardson06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RikhardssonK06,
  author       = {Pall Rikhardsson and
                  Pernille Kr{\ae}mmergaard},
  title        = {Identifying the impacts of enterprise system implementation and use:
                  Examples from Denmark},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {1},
  pages        = {36--49},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2005.12.001},
  doi          = {10.1016/J.ACCINF.2005.12.001},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/RikhardssonK06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Rogers06,
  author       = {Clyde Rogers},
  title        = {Continuous monitoring of business controls: {A} pilot implementation
                  of a continuous auditing system at Siemens: Discussant's comments},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {167--169},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.006},
  doi          = {10.1016/J.ACCINF.2006.03.006},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Rogers06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/RoseK06,
  author       = {Jeremy Rose and
                  Pernille Kr{\ae}mmergaard},
  title        = {{ERP} systems and technological discourse shift: Managing the implementation
                  journey},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {3},
  pages        = {217--237},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.06.003},
  doi          = {10.1016/J.ACCINF.2006.06.003},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/RoseK06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Sundarraj06,
  author       = {R. P. Sundarraj},
  title        = {Modeling an intelligent authentication system to protect financial
                  information},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {2},
  pages        = {110--112},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.03.002},
  doi          = {10.1016/J.ACCINF.2006.03.002},
  timestamp    = {Wed, 27 Oct 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/ijais/Sundarraj06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/Sutton06,
  author       = {Steve G. Sutton},
  title        = {Enterprise systems and the re-shaping of accounting systems: {A} call
                  for research},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {1},
  pages        = {1--6},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.02.002},
  doi          = {10.1016/J.ACCINF.2006.02.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/Sutton06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
@article{DBLP:journals/ijais/WheelerJ06,
  author       = {Patrick Wheeler and
                  Donald R. Jones},
  title        = {The effects of attitudinal ambivalence and exploratory switching behavior
                  on the use of two decision aids},
  journal      = {Int. J. Account. Inf. Syst.},
  volume       = {7},
  number       = {3},
  pages        = {251--271},
  year         = {2006},
  url          = {https://doi.org/10.1016/j.accinf.2006.07.002},
  doi          = {10.1016/J.ACCINF.2006.07.002},
  timestamp    = {Wed, 19 Feb 2020 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/ijais/WheelerJ06.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}