How Influence the Accounting Information Systems Quality of Internal Control On Financial Reporting Quality
Article Sidebar
Published:
Nov 30, 2019
Keywords:
Quality Accounting Information Systems, Effectiveness Internal Control, AIS, COSO
Main Article Content
Abstract
in the response of several financial scandals and corporation collapses, corporate governance, particularly internal control, comes to an attention of public. This research findings show that with effective internal control within the organizational boundary, management has reasonable assurance that it can enable businesses to achieve the objectives in accordance with compliance. It can be said that proper designed and functioning internal control mechanism can reduce the likelihood errors or fraud and hence organizations would perform as expected. Moreover, AIS provides financial information that is essential to monitor and manage organizational resources together with conventional accounting controls. The purpose of this study was to determine influence the accounting information systems and the effectiveness of internal control on financial reporting quality. The results showed that influence the accounting information systems and the effectiveness of internal control have a significant effect on the financial reporting quality. Furthermore it was found that the accounting information systems and the effectiveness of internal control have relation on financial reporting quality.
Downloads
Download data is not yet available.
Article Details
How to Cite
Rashedi, H., & Dargahi, T. (2019). How Influence the Accounting Information Systems Quality of Internal Control On Financial Reporting Quality. JMDMA, 2(5), 33-45. https://doi.org/10.3261212/10.378838124
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
Al-Qudah., Ahmed, G, M. 2011. The Impact of Accounting Information System on Effectiveness of Internal Control in Jordan Commercial Bank "Field Study". Interdisciplinary Journal of Research in Comtemporary Business. Volume 2. Pages 365-377. Institute of Interdiscipline Business Research: Belleville.
Akhmetzianova, O., Lyashenko, E. A., & Rashedi, H. (2019). Techno park structure as the economic institution of developing innovative economy. International Journal of Public Policy and Management, 1(1), 5-7. Retrieved from https://www.ijppam.com/index.php/IJPPAM/article/view/2
Arens, A, A., Elder, R, J., Beasley, M, S. 2014. Auditing and Assurance Services: An Integrated Approach. Fifteenth Edition. Pearson Education, Essex: England
Ashamu, S, O., Akinlabi, B, H, Durowoju, S, T, Hassan, A, R. 2011. The Relevance of Accounting Information System in Mergers and Aquisition Decision in Negeria. Interdisciplinary Journal of Contemporary Research in Business. Volume 3. Pages 485-497.
Ating Sumantri and Sambas Ali Muhidin. 2006. Applications of Statistics in Research. Faithful Reader: Bandung
Azhar Susanto. 2009. Information Systems Management: Structured Approach, Risk, Development. Lingga Jaya: Bandung.
Azhar Susanto. 2013. Accounting Information Systems, Control Structure, Risk and Development. Lingga Jaya: Bandung
Bagranoff, N, A., Simkin, M, G., Norman, C, S. 2010. Core Concept of Accounting Information System. Eleventh Edition. John Wiley & Son, Inc., USA.
Barry Elliot and Jammie Elliot. 2011. Financial Accounting and Reporting. 14th Edition. Pearson Education: UK
Bodnar, G.H. and Hopwood, 2010. Accounting Information Systems. 10th Edn., Pearson Education, New Jersey, USA.
Bonabighadim, R., & Vaez, S. A. (2019). PRECISION AND SENSITIVITY DIMENSIONS OF PROFIT AND BOARD OF DIRECTORS COMPENSATION (EVIDENCE FROM TEHRAN). JMDMA, 2(5), 1-23. Retrieved from http://jmdma.ir/index.php/JMDMA/article/view/44
Boynton, W, C., Johnson, R, N., Kell, W, G. 2011. Modern Auditing. Seventh Edition. John Wiley & Son, Inc.: New York.
Braam, Geert and F. van beest. 2013. Conceptually-Based Financial Reporting Quality Assessment. An Emperical Analysis on Quality Differences Between UK Annual Report and US 10-K Report. Nice Working Paper 13-106. Radboud University Nijmegen.Cahill, E., 2006. Audit committee and internal audit effectiveness in a multinational bank subsidiary: A case study. J. Banking Regul., 7: 160-179.
COSO. 2013. Internal Control-Integrated Framework. Executive Summary: USAViii / 1 Carpenter, Mason A., and Sanders, Wm. Gerald. 2007. Strategic Management, A Dynamic Perspective, Concept and Case. Pearson Prentice Hall: Singapore Coase, R, H. 1990. Accounting and Theory of the Firm. Journal of Accounting and Economic 12: North Holland
Costelo, A, M, Wittenberg, M, Regina. 2010. The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Report.SSRN Working Paper Series. Social Science Network: Rochester.
Daneila M ,. Vassen E, H.J., Dameri, R, P. 2013. Accounting Information System for Decision Making. Springer - Verlag: Berlin
Dull, Richard B., Gelinas, Ulric J., and Wheeler, Patrick R. 2012. Accounting Information Systems, Foundation in Enterprice Risk Management. Nineth Edition. South-Western, Singapore Deni Darmawan and Kunkun Nur Fauzi. 2013. Management Information Systems. Teens Rosdakarya: Bandung
Gelinas, J.U., S.G. Steve and H.E. James, 2005. Accounting Information Systems. 6th Edn., Thomson South-Western, Mason, USA., Pages: 714.
Halandy, A.A. and T.S. Ghabban, 2009. Role of internal control under the electronic accounting Information system-applied study on a sample of the Kurdistan Banks-Iraq. Hum. Sci. Magaz., 45: 1-39.
Hall, J.A., 2010. Accounting Information System. 7th Edn., South-Western Cengage Learning, Boston, Massachusetts.
Hurt, R.L., 2008. Accounting Information System: Basic Concepts and Current Issues. McGraw Hill, New York, USA., Pages: 343.
Jones, F.L. and D.V. Rama, 2003. Accounting Information Systems: A Business Process Approach. Southwestern College Publishing, Canada, ISBN:9780324129984, Pages: 744.
Lander, G.P., 2004. What is Sarbanes-Oxley? McGraw-Hill, New York, USA.
Laudon, K.C. and J.P. Laudon, 2012. Management Information System: Managing the Digital Firm. 12th Edn., Prentice-Hall, New Jersey, USA., ISBN:9780132142854, Pages: 557.
Libby, R., P.A. Libby and D.G. Short, 2009. Financial Accounting. 6th Edn., McGraw-Hill Irwin, New York, USA.,
McCall, A.J., P.K. Richards and G.F. Walters, 1977. Factors in software quality. Technical Report No. RADC-TR-77-369, U.S. Department of Commerce, Washington, DC., USA.
Musa, A.A.A., 2010. Investigating adequacy of security controls in saudi banking sector: An empirical study. J. Accounting Bus. Manage., 17: 1-41.
Nash, J.F. and C.D. Heagy, 1993. Accounting Information Systems. 3rd Edn., South Western Publishing Co, Mason, Ohio,
Needles, B.E.Jr., M. Powers and S.V. Crosson, 2008. Principles of Accounting. 10th Edn., Houghton Mifflin Company, Boston, Massachusetts,
O'Brien, J.A. and G.M. Marak, 2010. Introduction to Information Systems. 15th Edn., McGraw-Hill Companies, New York, USA.,.
Oz, E., 2009. Management Information Systems. 6th Edn., Thomson Publisher, Toronto, Ontario, Pages: 505.
Rashedi, Hadi, and Toraj Dargahi. "Examining the effect of corporate governance on the relationship between firm value of Firms Listed on the Tehran Stock Exchange." JMDMA 2.5 (2019): 24-32.
Rashedi, H., & Saeid Panah, A. R. (2019). A Study on the Role of the Social Cleavages Caused by Modernization in Political Instability in Iran (1941-1978). International Journal of Public Policy and Management, 1(1), 8-11. Retrieved from https://www.ijppam.com/index.php/IJPPAM/article/view/3
Romney, M.B. and P.J. Steinbart, 2006. Accounting Information Systems. 9th Edn., Prentice Hall Publisher, New Jersey, USA.
Rue, L.W. and L.L. Byars, 2007. Management Skills and Application. 12th Edn., Mc-Graw-Hill, New York, USA.
Sedera, D. and G. Gable, 2004. A factor and structural equation analysis of the enterprise systems success measurement model. Proceedings of the 25th International Conference on Information Systems ICIS 2004, December 31, 2004, AIS Electronic Library (AISEL), Gao, Mali,-pp: 449.
Stair, R. and G. Reynolds, 2010. Principles of Information Systems, A Managerial Approach. 9th Edn., Cengage Learning, Boston, Massachusetts, United States, ISBN: 9780324665284, Pages: 652.
Susanto, A., 2010. [Information Technology for Business and Accounting]. Lingga Jaya, Bandung, Indonesia, (In Indonesian).
Susanto, A., 2013a. [Accounting Information System: Development Risk Control Structure]. 1st Edn., Lingga Jaya, Bandung, Indonesia, (In Indonesian). Susanto, A., 2013b. [Management Information System]. Lingga Jaya Publisher, Bandung, Indonesia, (In Indonesian).
Weygandt, J.J., D.E. Kieso and P.D. Kimmel, 2008a. Accounting Principles. 8th Edn., John Wiley & Sons, New York, USA.,
Weygandt, J.J., D.E. Kieso and P.D. Kimmel, 2008b. Accounting Principles. 8th Edn., John Wiley & Sons, New York, USA.
Yang, M.H., W.S. Lin and T.L. Koo, 2011. The impact of computerized internal controls adaptation on operating performance. Afr. J. Bus. Manage., 5: 8204-8214.
Akhmetzianova, O., Lyashenko, E. A., & Rashedi, H. (2019). Techno park structure as the economic institution of developing innovative economy. International Journal of Public Policy and Management, 1(1), 5-7. Retrieved from https://www.ijppam.com/index.php/IJPPAM/article/view/2
Arens, A, A., Elder, R, J., Beasley, M, S. 2014. Auditing and Assurance Services: An Integrated Approach. Fifteenth Edition. Pearson Education, Essex: England
Ashamu, S, O., Akinlabi, B, H, Durowoju, S, T, Hassan, A, R. 2011. The Relevance of Accounting Information System in Mergers and Aquisition Decision in Negeria. Interdisciplinary Journal of Contemporary Research in Business. Volume 3. Pages 485-497.
Ating Sumantri and Sambas Ali Muhidin. 2006. Applications of Statistics in Research. Faithful Reader: Bandung
Azhar Susanto. 2009. Information Systems Management: Structured Approach, Risk, Development. Lingga Jaya: Bandung.
Azhar Susanto. 2013. Accounting Information Systems, Control Structure, Risk and Development. Lingga Jaya: Bandung
Bagranoff, N, A., Simkin, M, G., Norman, C, S. 2010. Core Concept of Accounting Information System. Eleventh Edition. John Wiley & Son, Inc., USA.
Barry Elliot and Jammie Elliot. 2011. Financial Accounting and Reporting. 14th Edition. Pearson Education: UK
Bodnar, G.H. and Hopwood, 2010. Accounting Information Systems. 10th Edn., Pearson Education, New Jersey, USA.
Bonabighadim, R., & Vaez, S. A. (2019). PRECISION AND SENSITIVITY DIMENSIONS OF PROFIT AND BOARD OF DIRECTORS COMPENSATION (EVIDENCE FROM TEHRAN). JMDMA, 2(5), 1-23. Retrieved from http://jmdma.ir/index.php/JMDMA/article/view/44
Boynton, W, C., Johnson, R, N., Kell, W, G. 2011. Modern Auditing. Seventh Edition. John Wiley & Son, Inc.: New York.
Braam, Geert and F. van beest. 2013. Conceptually-Based Financial Reporting Quality Assessment. An Emperical Analysis on Quality Differences Between UK Annual Report and US 10-K Report. Nice Working Paper 13-106. Radboud University Nijmegen.Cahill, E., 2006. Audit committee and internal audit effectiveness in a multinational bank subsidiary: A case study. J. Banking Regul., 7: 160-179.
COSO. 2013. Internal Control-Integrated Framework. Executive Summary: USAViii / 1 Carpenter, Mason A., and Sanders, Wm. Gerald. 2007. Strategic Management, A Dynamic Perspective, Concept and Case. Pearson Prentice Hall: Singapore Coase, R, H. 1990. Accounting and Theory of the Firm. Journal of Accounting and Economic 12: North Holland
Costelo, A, M, Wittenberg, M, Regina. 2010. The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Report.SSRN Working Paper Series. Social Science Network: Rochester.
Daneila M ,. Vassen E, H.J., Dameri, R, P. 2013. Accounting Information System for Decision Making. Springer - Verlag: Berlin
Dull, Richard B., Gelinas, Ulric J., and Wheeler, Patrick R. 2012. Accounting Information Systems, Foundation in Enterprice Risk Management. Nineth Edition. South-Western, Singapore Deni Darmawan and Kunkun Nur Fauzi. 2013. Management Information Systems. Teens Rosdakarya: Bandung
Gelinas, J.U., S.G. Steve and H.E. James, 2005. Accounting Information Systems. 6th Edn., Thomson South-Western, Mason, USA., Pages: 714.
Halandy, A.A. and T.S. Ghabban, 2009. Role of internal control under the electronic accounting Information system-applied study on a sample of the Kurdistan Banks-Iraq. Hum. Sci. Magaz., 45: 1-39.
Hall, J.A., 2010. Accounting Information System. 7th Edn., South-Western Cengage Learning, Boston, Massachusetts.
Hurt, R.L., 2008. Accounting Information System: Basic Concepts and Current Issues. McGraw Hill, New York, USA., Pages: 343.
Jones, F.L. and D.V. Rama, 2003. Accounting Information Systems: A Business Process Approach. Southwestern College Publishing, Canada, ISBN:9780324129984, Pages: 744.
Lander, G.P., 2004. What is Sarbanes-Oxley? McGraw-Hill, New York, USA.
Laudon, K.C. and J.P. Laudon, 2012. Management Information System: Managing the Digital Firm. 12th Edn., Prentice-Hall, New Jersey, USA., ISBN:9780132142854, Pages: 557.
Libby, R., P.A. Libby and D.G. Short, 2009. Financial Accounting. 6th Edn., McGraw-Hill Irwin, New York, USA.,
McCall, A.J., P.K. Richards and G.F. Walters, 1977. Factors in software quality. Technical Report No. RADC-TR-77-369, U.S. Department of Commerce, Washington, DC., USA.
Musa, A.A.A., 2010. Investigating adequacy of security controls in saudi banking sector: An empirical study. J. Accounting Bus. Manage., 17: 1-41.
Nash, J.F. and C.D. Heagy, 1993. Accounting Information Systems. 3rd Edn., South Western Publishing Co, Mason, Ohio,
Needles, B.E.Jr., M. Powers and S.V. Crosson, 2008. Principles of Accounting. 10th Edn., Houghton Mifflin Company, Boston, Massachusetts,
O'Brien, J.A. and G.M. Marak, 2010. Introduction to Information Systems. 15th Edn., McGraw-Hill Companies, New York, USA.,.
Oz, E., 2009. Management Information Systems. 6th Edn., Thomson Publisher, Toronto, Ontario, Pages: 505.
Rashedi, Hadi, and Toraj Dargahi. "Examining the effect of corporate governance on the relationship between firm value of Firms Listed on the Tehran Stock Exchange." JMDMA 2.5 (2019): 24-32.
Rashedi, H., & Saeid Panah, A. R. (2019). A Study on the Role of the Social Cleavages Caused by Modernization in Political Instability in Iran (1941-1978). International Journal of Public Policy and Management, 1(1), 8-11. Retrieved from https://www.ijppam.com/index.php/IJPPAM/article/view/3
Romney, M.B. and P.J. Steinbart, 2006. Accounting Information Systems. 9th Edn., Prentice Hall Publisher, New Jersey, USA.
Rue, L.W. and L.L. Byars, 2007. Management Skills and Application. 12th Edn., Mc-Graw-Hill, New York, USA.
Sedera, D. and G. Gable, 2004. A factor and structural equation analysis of the enterprise systems success measurement model. Proceedings of the 25th International Conference on Information Systems ICIS 2004, December 31, 2004, AIS Electronic Library (AISEL), Gao, Mali,-pp: 449.
Stair, R. and G. Reynolds, 2010. Principles of Information Systems, A Managerial Approach. 9th Edn., Cengage Learning, Boston, Massachusetts, United States, ISBN: 9780324665284, Pages: 652.
Susanto, A., 2010. [Information Technology for Business and Accounting]. Lingga Jaya, Bandung, Indonesia, (In Indonesian).
Susanto, A., 2013a. [Accounting Information System: Development Risk Control Structure]. 1st Edn., Lingga Jaya, Bandung, Indonesia, (In Indonesian). Susanto, A., 2013b. [Management Information System]. Lingga Jaya Publisher, Bandung, Indonesia, (In Indonesian).
Weygandt, J.J., D.E. Kieso and P.D. Kimmel, 2008a. Accounting Principles. 8th Edn., John Wiley & Sons, New York, USA.,
Weygandt, J.J., D.E. Kieso and P.D. Kimmel, 2008b. Accounting Principles. 8th Edn., John Wiley & Sons, New York, USA.
Yang, M.H., W.S. Lin and T.L. Koo, 2011. The impact of computerized internal controls adaptation on operating performance. Afr. J. Bus. Manage., 5: 8204-8214.