1. What is the paper about?
2. Why are the issues examined interesting?
3. What do we know from prior research on related issues?
4. What are the research questions or hypotheses? How do they follow from theory, and how do they advance the body of knowledge?
5. What are the details about the sample? (The data are from which years/country/industry etc., as appropriate; what is interesting about the sample)
6. What do you find interesting about the descriptive data for the sample?
7. What is the main statistical analysis (even if you do not understand it fully)?
8. What are the main results, and which results are interesting to you?
9. What are the limitations?
10. What are the future research issues that you think would be interesting, and why? (Do not just repeat what is presented in the paper by the authors; go beyond that, based on your creativity).
11. What insights does this research provide for accounting and auditing professionals?
Attachment:- Journal-of-Information-Systems.pdf