YSU accounting faculty member’s business intelligence research published in one of information systems’ most prestigious journals

After more than two years of research, Youngstown State University accounting faculty member Yiyang (Ian) Zhang has earned publication in MIS Quarterly, one of the world’s leading information systems journals, for research demonstrating how business intelligence systems can help organizations reduce compliance risk.

Zhang, associate professor and Lariccia Family Endowed Faculty Fellow in YSU’s Williamson College of Business Administration, recently had his co-authored paper, “Can Business Intelligence Help Companies Avoid Compliance Troubles?” accepted for publication after a rigorous peer-review process.

“Personally, this is probably the highest honor I can receive as a researcher,” Zhang said. “Publishing in MIS Quarterly is extremely challenging. It is recognized as both a Financial Times Top 50 journal and a UT Dallas Top 24 journal, making it one of the most prestigious outlets in the field of information systems. It took our team about two and a half years to publish this article.”

While the publication represents a significant professional milestone, Zhang hopes the study’s findings will have an even greater impact on how businesses approach technology investments.

His research examines whether business intelligence systems – technology organizations use to collect, integrate and analyze data – can help companies reduce compliance risk. The study provides new empirical evidence that organizations with broader adoption of business intelligence systems experience fewer regulatory violations and lawsuits while also reducing litigation costs and the time spent resolving legal disputes.

Although business intelligence has become a familiar term alongside artificial intelligence and enterprise resource planning systems, Zhang said organizations of every size already rely on these technologies.

“Nowadays, almost every company has some type of business intelligence system,” Zhang said. “It might be something as simple as Excel or QuickBooks for a small business, or it could be an enterprise system or an AI-powered platform for a Fortune 500 company. Regardless of the size of the business, these systems collect, integrate, and analyze data to support better decision-making.”

He points to companies like Disney as an example of how these technologies work in practice. Systems behind tools such as wearable wristbands and mobile applications collect data that helps the company understand guest behavior, improve operations and make better business decisions.

Previous studies have largely focused on whether investments in business intelligence improve financial performance. Zhang and his colleagues instead examined whether those systems help organizations avoid costly compliance failures.

“We wanted to answer a different question,” Zhang said. “Can business intelligence help companies avoid compliance problems? Before this study, there was no empirical evidence because nobody had access to the data needed to answer that question.”

To answer it, the research team assembled a unique dataset detailing business intelligence adoption at the establishment level, including individual company locations, implementation timelines and software vendors. Acquiring the data required an investment of about $100,000 and provided a level of detail unavailable in previous studies.

“The data is what made this research possible,” Zhang said. “We had information for every individual branch of a company, including when they adopted business intelligence systems and which vendors they used. That’s why we were finally able to provide empirical evidence showing there is a connection between business intelligence adoption and compliance risk.”

Their findings challenged conventional assumptions.

“We didn’t find that companies necessarily make more money because they invest in business intelligence systems,” Zhang said. “What we did find is that these systems significantly reduce future litigation risk, regulatory violations and settlement costs. That’s where the value is.”

The study also found that business intelligence systems have the greatest impact on operational compliance risk rather than financial reporting issues, suggesting organizations can strengthen day-to-day governance and reduce legal exposure by integrating data-driven technologies more broadly throughout their operations.

As organizations continue investing heavily in artificial intelligence, enterprise software and data analytics, Zhang believes understanding how those technologies create value has never been more important.

“Today it is a data-driven world,” he said. “Companies are making significant investments in business intelligence, AI and enterprise systems. Our research helps demonstrate that the value of those investments extends beyond improving efficiency – it can also help organizations reduce risk.”

The work also directly influences Zhang’s teaching in YSU’s accounting and business analytics programs.

His courses expose students to enterprise resource planning systems, SAP software, QuickBooks and other technologies they are likely to encounter throughout their careers. Conducting research allows him to stay current with rapidly evolving technologies while bringing real-world applications into the classroom.

“I can’t just read a textbook to understand these systems because they’re constantly changing,” Zhang said. “Working with companies and researching these technologies helps me bring current, real-world knowledge into the classroom.”

That connection between research and teaching is particularly important as artificial intelligence continues transforming the accounting profession.

“Students sometimes ask whether AI is going to replace accountants,” Zhang said. “My answer is no. AI is a tool. Future business professionals need to understand data analytics, AI and information systems because that’s how organizations operate today. We still need people to analyze information, verify results and make decisions.”

“Professor Zhang’s publication in MIS Quarterly is an outstanding achievement,” said Christina Saenger, dean of the Williamson College of Business Administration. “MIS Quarterly is one of the world’s premier business journals and is recognized among the Financial Times Top 50, making this a highly meaningful scholarly accomplishment. Zhang’s work reflects world-class rigor, relevance and impact, bringing increased global recognition and visibility for the research conducted in the Williamson College of Business Administration at YSU.”

Looking ahead, Zhang plans to continue researching business intelligence, enterprise resource planning systems and artificial intelligence, including how emerging technologies developed by major accounting firms influence audit quality.

The full study is available at MISQ website.