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@article{DBLP:journals/jisys/AlbizriA21,
  author       = {Abdullah Albizri and
                  Deniz Appelbaum},
  title        = {Trust but Verify: The Oracle Paradox of Blockchain Smart Contracts},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {2},
  pages        = {1--16},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-19-024},
  doi          = {10.2308/ISYS-19-024},
  timestamp    = {Tue, 05 Oct 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/AlbizriA21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/AllenOQS21,
  author       = {Eric Allen and
                  Daniel E. O'Leary and
                  Hao Qu and
                  Charles W. Swenson},
  title        = {Tax Specific versus Generic Accounting-Based Textual Analysis and
                  the Relationship with Effective Tax Rates: Building Context},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {2},
  pages        = {115--147},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-2020-018},
  doi          = {10.2308/ISYS-2020-018},
  timestamp    = {Tue, 05 Oct 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/AllenOQS21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/AlzamilAGV21,
  author       = {Zamil S. Alzamil and
                  Deniz Appelbaum and
                  William Glasgall and
                  Miklos A. Vasarhelyi},
  title        = {Applications of Data Analytics: Cluster Analysis of Not-for-Profit
                  Data},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {3},
  pages        = {199--221},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-2020-025},
  doi          = {10.2308/ISYS-2020-025},
  timestamp    = {Tue, 22 Aug 2023 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/AlzamilAGV21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/CasterEJ21,
  author       = {Paul Caster and
                  Randal J. Elder and
                  Diane J. Janvrin},
  title        = {An Exploration of Bank Confirmation Process Automation: {A} Longitudinal
                  Study},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {3},
  pages        = {1--16},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-19-038},
  doi          = {10.2308/ISYS-19-038},
  timestamp    = {Sat, 25 Dec 2021 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/jisys/CasterEJ21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/ChangKKR21,
  author       = {Hyun Woong (Daniel) Chang and
                  Steven Kaszak and
                  Peter C. Kipp and
                  Jesse C. Robertson},
  title        = {The Effect of iXBRL Formatted Financial Statements on the Effectiveness
                  of Managers' Decisions When Making Inter-Firm Comparisons},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {2},
  pages        = {149--177},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-2020-011},
  doi          = {10.2308/ISYS-2020-011},
  timestamp    = {Tue, 05 Oct 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/ChangKKR21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/ChengHPY21,
  author       = {Xin Cheng and
                  Feiqi Huang and
                  Dan Palmon and
                  Cheng Yin},
  title        = {How Does Information Processing Efficiency Relate to Investment Efficiency?
                  Evidence from {XBRL} Adoption},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {1},
  pages        = {1--25},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-18-063},
  doi          = {10.2308/ISYS-18-063},
  timestamp    = {Sun, 16 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/ChengHPY21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/CheongYCN21,
  author       = {Arion Cheong and
                  Kyunghee Yoon and
                  Soohyun Cho and
                  Won Gyun No},
  title        = {Classifying the Contents of Cybersecurity Risk Disclosure through
                  Textual Analysis and Factor Analysis},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {2},
  pages        = {179--194},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-2020-031},
  doi          = {10.2308/ISYS-2020-031},
  timestamp    = {Sun, 12 Nov 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/jisys/CheongYCN21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/ChouHSWLW21,
  author       = {Chi{-}Chun Chou and
                  Nen{-}Chen Richard Hwang and
                  Gary P. Schneider and
                  Tawei Wang and
                  Chang{-}Wei Li and
                  William Wei},
  title        = {Using Smart Contracts to Establish Decentralized Accounting Contracts:
                  An Example of Revenue Recognition},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {3},
  pages        = {17--52},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-19-009},
  doi          = {10.2308/ISYS-19-009},
  timestamp    = {Sun, 02 Oct 2022 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/ChouHSWLW21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/ChuCL21,
  author       = {K. C. Kenneth Chu and
                  Sipeng Chen and
                  Tommy Leung},
  title        = {A Novel Algorithm for Generating a {GVKEY-CIK} Link Table},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {1},
  pages        = {27--46},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-18-068},
  doi          = {10.2308/ISYS-18-068},
  timestamp    = {Sun, 16 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/ChuCL21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/CongDV21,
  author       = {Yu Cong and
                  Hui Du and
                  Miklos A. Vasarhelyi},
  title        = {Cloud Computing Start-ups and Emerging Technologies: From Private
                  Investors' Perspectives},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {1},
  pages        = {47--64},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-17-040},
  doi          = {10.2308/ISYS-17-040},
  timestamp    = {Sun, 16 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/CongDV21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/DebrecenyRW21,
  author       = {Roger S. Debreceny and
                  Asheq Razaur Rahman and
                  Tawei Wang},
  title        = {Is User-Generated Twittersphere Activity Associated with Stock Market
                  Reactions to 8-K Filings?},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {2},
  pages        = {195--217},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-2020-034},
  doi          = {10.2308/ISYS-2020-034},
  timestamp    = {Mon, 20 Sep 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/DebrecenyRW21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/FengK21,
  author       = {Cecilia (Qian) Feng and
                  Chansog (Francis) Kim},
  title        = {Information Processing Costs and Firms' Investment Efficiency: An
                  Examination of Channels of the {XBRL} Effect},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {3},
  pages        = {53--75},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-2020-077},
  doi          = {10.2308/ISYS-2020-077},
  timestamp    = {Sat, 25 Dec 2021 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/jisys/FengK21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/GarrettHO21,
  author       = {Jace B. Garrett and
                  D. Kip Holderness Jr. and
                  Kari Joseph Olsen},
  title        = {An Experimental Investigation of How Self-Interested Organizational
                  Norms Undermine Prosocial Motivation and Influence Employee Effort},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {2},
  pages        = {17--36},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-19-047},
  doi          = {10.2308/ISYS-19-047},
  timestamp    = {Tue, 05 Oct 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/GarrettHO21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/GuoLWYZZ21,
  author       = {Feng Guo and
                  Xin Luo and
                  Patrick R. Wheeler and
                  Liu (leo) Yang and
                  Xinlei Zhao and
                  Yiyang Ian Zhang},
  title        = {Enterprise Resource Planning Systems and {XBRL} Reporting Quality},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {3},
  pages        = {77--106},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-2020-007},
  doi          = {10.2308/ISYS-2020-007},
  timestamp    = {Sat, 11 Feb 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/jisys/GuoLWYZZ21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/GuoWWZ21,
  author       = {Feng Guo and
                  Stephanie Walton and
                  Patrick R. Wheeler and
                  Yiyang Ian Zhang},
  title        = {Early Disruptors: Examining the Determinants and Consequences of Blockchain
                  Early Adoption},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {2},
  pages        = {219--242},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-2020-004},
  doi          = {10.2308/ISYS-2020-004},
  timestamp    = {Sat, 11 Feb 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/jisys/GuoWWZ21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/HamptonSAK21,
  author       = {Clark Hampton and
                  Steve G. Sutton and
                  Vicky Arnold and
                  Deepak Khazanchi},
  title        = {Cyber Supply Chain Risk Management: Toward an Understanding of the
                  Antecedents to Demand for Assurance},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {2},
  pages        = {37--60},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-19-050},
  doi          = {10.2308/ISYS-19-050},
  timestamp    = {Tue, 05 Oct 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/HamptonSAK21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/HayesB21,
  author       = {Louise Hayes and
                  J. Efrim Boritz},
  title        = {Classifying Restatements: An Application of Machine Learning and Textual
                  Analytics},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {3},
  pages        = {107--131},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-19-003},
  doi          = {10.2308/ISYS-19-003},
  timestamp    = {Sat, 25 Dec 2021 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/jisys/HayesB21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/HowardZ21,
  author       = {Jennifer Howard and
                  Jie Zhou},
  title        = {The Timeliness of {XBRL} Filings: An Empirical Examination},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {1},
  pages        = {65--77},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-19-034},
  doi          = {10.2308/ISYS-19-034},
  timestamp    = {Sun, 16 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/HowardZ21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/JohnstonZ21,
  author       = {Joseph Johnston and
                  Joseph H. Zhang},
  title        = {Auditor Style and Financial Reporting Similarity},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {1},
  pages        = {79--99},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-18-046},
  doi          = {10.2308/ISYS-18-046},
  timestamp    = {Sun, 16 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/JohnstonZ21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/KoganY21,
  author       = {Alexander Kogan and
                  Cheng Yin},
  title        = {Privacy-Preserving Information Sharing within an Audit Firm},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {2},
  pages        = {243--268},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-2020-017},
  doi          = {10.2308/ISYS-2020-017},
  timestamp    = {Tue, 05 Oct 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/KoganY21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/LanktonPK21,
  author       = {Nancy K. Lankton and
                  Jean Price and
                  Mohammad Karim},
  title        = {Cybersecurity Breaches and the Role of Information Technology Governance
                  in Audit Committee Charters},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {1},
  pages        = {101--119},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-18-071},
  doi          = {10.2308/ISYS-18-071},
  timestamp    = {Sun, 16 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/LanktonPK21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/LaurierHS21,
  author       = {Wim Laurier and
                  Satoshi Horiuchi and
                  Monique Snoeck},
  title        = {An Executable Axiomatization of the {REA2} Ontology},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {3},
  pages        = {133--154},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-19-026},
  doi          = {10.2308/ISYS-19-026},
  timestamp    = {Sat, 25 Dec 2021 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/jisys/LaurierHS21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/NormanRRSX21,
  author       = {Carolyn Strand Norman and
                  Anna M. Rose and
                  Jacob M. Rose and
                  Ikseon Suh and
                  Xinning Xiao},
  title        = {An Investigation of the Effects of Allegation Sources and Consequences
                  on Corporate Directors' Responses to Whistleblowing Allegations},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {3},
  pages        = {223--232},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-2020-049},
  doi          = {10.2308/ISYS-2020-049},
  timestamp    = {Sat, 25 Dec 2021 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/jisys/NormanRRSX21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/PimentelBEC21,
  author       = {Erica Pimentel and
                  Emilio Boulianne and
                  Shayan Eskandari and
                  Jeremy Clark},
  title        = {Systemizing the Challenges of Auditing Blockchain-Based Assets},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {2},
  pages        = {61--75},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-19-007},
  doi          = {10.2308/ISYS-19-007},
  timestamp    = {Tue, 05 Oct 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/PimentelBEC21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/Sheldon21,
  author       = {Mark D. Sheldon},
  title        = {Auditing the Blockchain Oracle Problem},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {1},
  pages        = {121--133},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-19-049},
  doi          = {10.2308/ISYS-19-049},
  timestamp    = {Sun, 16 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/Sheldon21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/SidgmanBB21,
  author       = {Juergen Sidgman and
                  Veena L. Brown and
                  Joseph F. Brazel},
  title        = {The Multitasking Audit Environment: The Effect of Alternative Modes
                  of Communication on Team Performance},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {3},
  pages        = {155--175},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-2020-019},
  doi          = {10.2308/ISYS-2020-019},
  timestamp    = {Sat, 25 Dec 2021 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/jisys/SidgmanBB21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/StoelH21,
  author       = {M. Dale Stoel and
                  Douglas Havelka},
  title        = {Information Technology Audit Quality: An Investigation of the Impact
                  of Individual and Organizational Factors},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {1},
  pages        = {135--154},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-18-043},
  doi          = {10.2308/ISYS-18-043},
  timestamp    = {Sun, 16 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/StoelH21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/TangEC21,
  author       = {Fengchun Tang and
                  Christopher Kevin Eller and
                  Sandra J. Cereola},
  title        = {How Do Reporting Frequency and Analyst Perceptions of Real Activities
                  Manipulation {(RAM)} Influence Managers' {RAM} Behavior?},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {2},
  pages        = {77--90},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-19-030},
  doi          = {10.2308/ISYS-19-030},
  timestamp    = {Tue, 05 Oct 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/TangEC21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/WaltonWZZ21,
  author       = {Stephanie Walton and
                  Patrick R. Wheeler and
                  Yiyang Ian Zhang and
                  Xinlei Ray Zhao},
  title        = {An Integrative Review and Analysis of Cybersecurity Research: Current
                  State and Future Directions},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {1},
  pages        = {155--186},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-19-033},
  doi          = {10.2308/ISYS-19-033},
  timestamp    = {Fri, 14 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/WaltonWZZ21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/WaltonYZ21,
  author       = {Stephanie Walton and
                  Liu (leo) Yang and
                  Yiyang Ian Zhang},
  title        = {{XBRL} Tag Extensions and Tax Accrual Quality},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {2},
  pages        = {91--114},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-19-054},
  doi          = {10.2308/ISYS-19-054},
  timestamp    = {Sat, 11 Feb 2023 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/jisys/WaltonYZ21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/X21,
  title        = {Covers and Front Matter},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {1},
  pages        = {i--vi},
  year         = {2021},
  url          = {https://doi.org/10.2308/1558-7959-35.1.i},
  doi          = {10.2308/1558-7959-35.1.I},
  timestamp    = {Fri, 14 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/X21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/X21a,
  title        = {Covers and Front Matter},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {2},
  pages        = {i--vi},
  year         = {2021},
  url          = {https://doi.org/10.2308/1558-7959-35.2.i},
  doi          = {10.2308/1558-7959-35.2.I},
  timestamp    = {Mon, 20 Sep 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/X21a.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/X21b,
  title        = {Covers and Front Matter},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {3},
  pages        = {i--vi},
  year         = {2021},
  url          = {https://doi.org/10.2308/1558-7959-35.3.i},
  doi          = {10.2308/1558-7959-35.3.I},
  timestamp    = {Fri, 17 Dec 2021 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/jisys/X21b.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/X21c,
  title        = {Editorial Policy},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {3},
  pages        = {233--236},
  year         = {2021},
  url          = {https://doi.org/10.2308/2380-4505-35.3.233},
  doi          = {10.2308/2380-4505-35.3.233},
  timestamp    = {Fri, 17 Dec 2021 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/jisys/X21c.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/Yen21,
  author       = {Ju{-}Chun Yen},
  title        = {The Effect of Legal Entity Identifiers on Audit Fee Changes},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {3},
  pages        = {177--197},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-2020-056},
  doi          = {10.2308/ISYS-2020-056},
  timestamp    = {Sat, 25 Dec 2021 00:00:00 +0100},
  biburl       = {https://dblp.org/rec/journals/jisys/Yen21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}

@article{DBLP:journals/jisys/YoonNGR21,
  author       = {Kyunghee Yoon and
                  Won Gyun No and
                  Glen L. Gray and
                  Peter J. Roebuck},
  title        = {Green {IT} Perceptions and Activities of Internal Auditors in Australia,
                  Canada, and the United States},
  journal      = {J. Inf. Syst.},
  volume       = {35},
  number       = {1},
  pages        = {187--211},
  year         = {2021},
  url          = {https://doi.org/10.2308/isys-17-061},
  doi          = {10.2308/ISYS-17-061},
  timestamp    = {Sun, 16 May 2021 01:00:00 +0200},
  biburl       = {https://dblp.org/rec/journals/jisys/YoonNGR21.bib},
  bibsource    = {dblp computer science bibliography, https://dblp.org}
}
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