2022 journal article

Is an Emoji Worth a Thousand Words? The Effect of Emoji Usage on Nonprofessional Investors' Perceptions

JOURNAL OF INFORMATION SYSTEMS, 36(2), 1–15.

By: H. Carrillo*, R. Pennington n & Y. Zhang*

author keywords: emoji; social media; disclosures; emotion work; nonprofessional investors; judgments and decision making.
UN Sustainable Development Goal Categories
16. Peace, Justice and Strong Institutions (OpenAlex)
Source: Web Of Science
Added: January 3, 2023

2020 journal article

Do Voluntary Disclosures Mitigate the Cybersecurity Breach Contagion Effect?

JOURNAL OF INFORMATION SYSTEMS, 34(3), 133–157.

By: A. Kelton* & R. Pennington n

author keywords: cybersecurity; contagion effects; disclosure; investor judgment
TL;DR: The negative impact of a cybersecurity breach on a bystander (i.e., non-breached) firm in the same industry, referred to as investment contagion effects, and whether the bystander firm is affected by the breach is investigated. (via Semantic Scholar)
Source: Web Of Science
Added: January 4, 2021

2020 journal article

If You Tweet, They Will Follow: CEO Tweets, Social Capital, and Investor Say-on-Pay Judgments

JOURNAL OF INFORMATION SYSTEMS, 34(1), 105–122.

By: A. Kelton* & R. Pennington n

author keywords: Twitter; parasocial interaction; social capital theory; say-on-pay
TL;DR: Chief Executive Officers (CEO) are increasingly using social media to disclose information and communicate with investors and findings from archival research show some benefits to social medi... (via Semantic Scholar)
Source: Web Of Science
Added: October 5, 2020

2017 journal article

Do Auditor Advocacy Attitudes Impede Audit Objectivity?

JOURNAL OF ACCOUNTING AUDITING AND FINANCE, 32(1), 136–151.

By: R. Pennington n, J. Schafer* & R. Pinsker*

author keywords: attitudes; planned search; advocacy
Source: Web Of Science
Added: August 6, 2018

2017 article

When Data Become Ubiquitous, What Becomes of Accounting and Assurance?

JOURNAL OF INFORMATION SYSTEMS, Vol. 31, pp. 1–4.

By: A. Borthick* & R. Pennington n

author keywords: accounting; assurance; analytic mindset; analytics in education; Big Data; data analytics
TL;DR: The landscape of Big Data is highlighted, including how organizations are starting to use data in different ways, as well as different aspects of the growing availability and use of data in organizations. (via Semantic Scholar)
Source: Web Of Science
Added: August 6, 2018

2016 journal article

How much is enough? An investigation of nonprofessional investors information search and stopping rule use

INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS, 21, 47–62.

By: R. Pennington n & A. Kelton*

author keywords: Nonprofessional investors; Information search; Stopping rules
TL;DR: The results call into question the decision usefulness of accounting information for nonprofessional investors and should be of interest to accounting information systems researchers, regulators, and accounting practitioners. (via Semantic Scholar)
Source: Web Of Science
Added: August 6, 2018

2012 journal article

Internet financial reporting: The effects of information presentation format and content differences on investor decision making

COMPUTERS IN HUMAN BEHAVIOR, 28(4), 1178–1185.

By: A. Kelton* & R. Pennington n

author keywords: Hyperlinks; Presentation format; Cognitive overload
TL;DR: Examination of the individual and joint impact of presentation format and information content on nonprofessional investors' decision making within the Internet financial reporting environment shows that hyperlink users used less effort on the investment task than users of paper-based information. (via Semantic Scholar)
Source: Web Of Science
Added: August 6, 2018

2009 journal article

Managing impressions using distorted graphs of income and earnings per share: The role of memory

International Journal of Accounting Information Systems, 10(1), 25–45.

By: R. Pennington n & B. Tuttle*

TL;DR: Evidence is presented that individuals receiving misleading graphs are more likely to misinterpret underlying data trends and that memory moderates the effect depending upon the type of distortion used to mislead the individual. (via Semantic Scholar)
UN Sustainable Development Goal Categories
1. No Poverty (OpenAlex)
Source: Crossref
Added: August 28, 2020

2007 journal article

The effects of information overload on software project risk assessment*

DECISION SCIENCES, 38(3), 489–526.

By: R. Pennington n & B. Tuttle*

TL;DR: This research considers how two factors, information load and time pressure, affect the quality of the project-selection process and examines quality by observing the decision strategies involved and then relating these strategies to subsequent decision making. (via Semantic Scholar)
UN Sustainable Development Goal Categories
Source: Web Of Science
Added: August 6, 2018

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