...Erastus Karanja; Jigish Zaveri Purpose – In most firms, accounting and financial information and reporting systems are either incorporated or embedded in computer-based information systems (IS). Despite the important roles that these computer-based IS play in facilitating the SOX Act compliance...

... on the economic consequences of new information technology and highlights the importance of institutional regulation in shaping the outcomes of new financial reporting format. Joseph H. Zhang can be contacted at: jzhang5@memphis.edu © Emerald Group Publishing Limited 2014 Information systems Cost...

... of the Chinese capital market. © Emerald Group Publishing Limited 2013 China Capital markets Corporate governance Financial reporting eXtensible Business Reporting Language Extension Voluntary disclosure Information systems China evidence As a relatively new technological standard...

..., and service in Saudi Arabia. © Emerald Group Publishing Limited 2013 Auditing Computer software Technology adoption Audit software Perceived benefits Adoption intention Technology Acceptance Model Adoption risk Company readiness Information systems Saudi Arabia Audit software...

... E‐retailer website Ranking of consumer‐relevant retail attributes Information systems B2C retail revenues continue to grow across the world as a consequence of the widespread diffusion of internet based technologies. According to a 2008 status update report published by the Organization...

... Information systems ICT maturity Global competitiveness Countries Resource‐based view Networked readiness Multi‐group analysis The rapid advent and convergence of information and communication technologies (ICT) have triggered a vast array of cultural, social, and economic changes. Global ICT...

... IT initiatives could be more effectively and efficiently adopted by organizations. United States of America Information systems Process management Change management Information strategy Green IT IT adoption In recent years, the magnitude of ecological sustainability has stimulated increasing...

... guidance, and the efficacy of using the case study in the undergraduate or graduate auditing or accounting information systems courses are also provided. Findings The results of classroom testing of the case study at two universities provides evidence the case study increases student understanding...

...Gary Fleischman; Kenton Walker; Eric Johnson Purpose The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory...

...Ji Wu; Qian Hao; Michelle Y.M. Yao Purpose The purpose of this paper is report the importance of research publications for the tenure promotion and for faculty in accounting, finance, and information system (IS) areas, developing valid criteria for the assessment of quality in related journals...

...Joseph Canada; Steve G. Sutton; J. Randel Kuhn, Jr Purpose The complexity of computerized information systems increases the complexity of the external auditor's assessment of the reliability of a client's internal control systems. The purpose of this paper is to investigate the impact...