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Code, control and cybersecurity: how board IT expertise shapes corporate risk management

Shixian Ling, Zhangxin (Frank) Liu, Hui Xia

Journal of Accounting Literature 1–23.

https://doi.org/10.1108/JAL-06-2025-0320

Published: 05 September 2025

... Licensed re-use rights only Board IT expertise Corporate cybersecurity governance Digital innovation Cyber risk management Corporate governance Investor protection IT investment G30 G32 G34 L86 O33 National Social Science Fund of China 21BJY146 http://dx.doi.org/10.13039...

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Data mining for investigating knowledge creation in the evolution and advancement of accounting entry systems research over the last century

Sony Warsono, Nadya Windy Putrie, Muhammad Roy Aziz Haryana, Rudi Prasetya Timur

Journal of Accounting Literature (2025)

https://doi.org/10.1108/JAL-08-2024-0202

Published: 11 March 2025

... accounting scholars to preserve their intellectual legacy and leverage technological advancements. B15 G53 N01 O33 O35 The focus of business activities has been enhanced by the rapid growth of Information and Communication Technologies (ICT) (Thies et al., 2023). ICT plays...

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The impact of industrial robot uses on the labor cost stickiness of Chinese firms

Xichan Chen, Feng Chen, Xing Liu, Mei Zhao

Journal of Accounting Literature (2026) 48 (2): 472–507.

https://doi.org/10.1108/JAL-07-2023-0127

Published: 09 July 2024

... did not significantly reduce total employment, although they did reduce low-skilled workers’ employment share. Industrial robot uses Labor cost stickiness Labor adjustment costs Employment scale Employment structure D22 M41 O33 The increasing popularity of industrial robot...

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Code, control and cybersecurity: how board IT expertise shapes corporate risk management

Data mining for investigating knowledge creation in the evolution and advancement of accounting entry systems research over the last century

The impact of industrial robot uses on the labor cost stickiness of Chinese firms

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Code, control and cybersecurity: how board IT expertise shapes corporate risk management

Data mining for investigating knowledge creation in the evolution and advancement of accounting entry systems research over the last century

The impact of industrial robot uses on the labor cost stickiness of Chinese firms

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