Research on Problems and Countermeasures of Chinese Accounting Information Quality from the Perspective of Internal Control

This study empirically examined the influences of the top management support and of the internal control on the accounting information system quality system. Besides, the accounting information system quality has an impact on the accounting information quality. To collect the data, a research instrument was prepared to participant. Using survey information collected from forty seven (47) Baitulmal Wattamwil (BMT) in West Java Indonesia those are applied accounting information system, this study uses path analysis method. The results of the test show that the top management supports and the internal control have significant influences on the accounting information system quality. Besides, the accounting information system quality has an impact on the accounting information quality as well.

Internal Control, AIS Quality and Accounting Information Quality

Proceedings of the 2020 3rd International Conference on Big Data Technologies ◽

10.1145/3422713.3422755 ◽

2020 ◽

Author(s):

Yenni Carolina ◽

Rapina Rapina ◽

Barnabas T. Silaban ◽

Christine Sada ◽

Ghina Widyaningsih ◽

...

Keyword(s):

Internal Control ◽

Information Quality ◽

Accounting Information ◽

Accounting Information Quality

Enterprise Internal Control and Accounting Information Quality

Journal of Financial Risk Management ◽

10.4236/jfrm.2017.61002 ◽

2017 ◽

Vol 06 (01) ◽

pp. 16-26 ◽

Cited By ~ 1

Author(s):

Mengmeng Luo

Keyword(s):

Internal Control ◽

Information Quality ◽

Accounting Information ◽

Accounting Information Quality

Accounting Information Quality, Interbank Competition, and Bank Risk-Taking

The Accounting Review ◽

10.2308/accr-50956 ◽

2014 ◽

Vol 90 (3) ◽

pp. 967-985 ◽

Cited By ~ 13

Author(s):

Carlos Corona ◽

Lin Nan ◽

Gaoqing Zhang

Keyword(s):

False Alarm ◽

Risk Taking ◽

Information Quality ◽

Accounting Information ◽

Capital Requirements ◽

Quality Of Accounting Information ◽

Accounting Information Quality ◽

Fierce Competition ◽

Excessive Risk Taking

ABSTRACT We study the interaction between interbank competition and accounting information quality and their effects on banks' risk-taking behavior. We identify an endogenous false-alarm cost that banks incur when forced to sell assets to meet capital requirements. We find that when the interbank competition is less intense, an improvement in the quality of accounting information encourages banks to take more risk. Keeping the banks' investments in loans constant, the provision of high-quality accounting information reduces the false-alarm cost of assets sales and improves the discriminating efficiency of the capital requirement policy. When considering the banks' endogenous investment decisions, however, this improvement in discriminating efficiency causes excessive risk-taking, because banks respond by competing more aggressively in the deposit market, and the increase in deposit costs motivates banks to take more risk. Our paper shows that improving information quality increases risk-taking with mild competition, but has no effect under fierce competition.

Do globalisation and adoption of IFRS by banks in Africa lead to less earnings management?

Journal of Financial Reporting and Accounting ◽

10.1108/jfra-05-2017-0035 ◽

2019 ◽

Vol 17 (2) ◽

pp. 222-248 ◽

Cited By ~ 2

Author(s):

Mohammed Amidu ◽

Haruna Issahaku

Keyword(s):

Financial Reporting ◽

Design Methodology ◽

Information Quality ◽

Accounting Information ◽

Financial Statements ◽

International Standards ◽

Content Type ◽

Financial Reporting Standards ◽

Accounting Information Quality ◽

National Economies

Purpose This paper aims to analyse the implications of globalisation and the adoption of international standards (International Financial Reporting Standards [IFRS]) for accounting information quality. Design/methodology/approach This paper uses a sample of 329 banks across 29 countries leading up to and beyond the implementation of IFRS to test for related hypotheses. Findings First, banks’ financial statements are prepared on the basis of international standards as national economies are integrated when social norms are diffused. Building on these results, the second test suggests that the relatively high-quality earnings among banks in Africa during the period is attributable to the adoption of and interaction of IFRS with globalisation and the strategy of banks to diversify within and across interest and non-interest income. Originality/value The authors investigate how globalisation and the adoption of IFRS affect accounting information quality.