How to cite this paper
Al-Attar, K. (2021). The effect of accounting information system on corporate governance.Accounting, 7(1), 99-110.
Refrences
Abraham, A., Deo, H., & Irvine, H. (2008). What lies beneath? Financial reporting and corporate governance in Australian banks. Asian Review of Accounting, 16(1), 4-20
Agrawal, A., & Cooper, T. (2017). Corporate governance consequences of accounting scandals: Evidence from top management, CFO and auditor turnover. Quarterly Journal of Finance, 7(01), 1650014.
Ahmed, K., & Henry, D. (2012). Accounting conservatism and voluntary corporate governance mechanisms by Australian firms. Accounting & Finance, 52(3), 631-662.
Baber, W. R., Gore, A. K., Rich, K. T., & Zhang, J. X. (2013). Accounting restatements, governance and municipal debt financing. Journal of Accounting and Economics, 56(2-3), 212-227.
Bolon, M. (1998). Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms.
Borthick, A. F., & Clark, R. L. (1990). Making accounting information systems work: An empirical investigation of the creative thinking paradigm. Journal of Information Systems, 4(3), 48-62.
Brown, P., Beekes, W., & Verhoeven, P. (2011). Corporate governance, accounting and finance: A review. Accounting & Finance, 51(1), 96-172.
Bukenya, M. (2014). Quality of accounting information and financial performance of Uganda’s public sector. American Journal of Research Communication, 2(5), 183-203.
Carcello, J. V., Hermanson, D. R., & Ye, Z. (2011). Corporate governance research in accounting and auditing: Insights, practice implications, and future research directions. Auditing: A Journal of Practice & Theory, 30(3), 1-31.
Caskey, J., & Laux, V. (2017). Corporate governance, accounting conservatism, and manipulation. Management Science, 63(2), 424-437.
Christensen, J., Kent, P., & Stewart, J. (2010). Corporate governance and company performance in Australia. Australian Accounting Review, 20(4), 372-386.
Cong, Y., & Freedman, M. (2011). Corporate governance and environmental performance and disclosures. Advances in Accounting, 27(2), 223-232.
Dănescu, T., Prozan, M., & Prozan, R. D. (2015). Perspectives regarding accounting–corporate governance–internal control. Procedia Economics and Finance, 32(15), 588-594.
Evans, E., Burritt, R., & Guthrie, J. (2011). Bridging the gap between academic accounting research and professional practice. Institute of Chartered Accountants in Australia.
Grossi, G., Steccolini, I., Biondi, L., & Lapsley, I. (2014). Accounting, transparency and governance: the heritage assets problem. Qualitative Research in Accounting & Management, 11(2), 146 –164
Hancock, P., Howieson, B., Kavanagh, M., Kent, J., Tempone, I., & Segal, N. (2010). Accounting for the future.
Honggowati, S., Rahmawati, R., Aryani, Y. A., & Probohudono, A. N. (2017). Corporate governance and strategic management accounting disclosure. Indonesian Journal of Sustainability Accounting and Management, 1(1), 23-30.
Iskandar, D. (2015). Analysis of factors affecting the success of the application of accounting information system. International Journal of Scientific & Technology Research, 4(2), 155-162.
Kadous, K., Koonce, L., & Thayer, J. M. (2012). Do financial statement users judge relevance based on properties of reliability? The Accounting Review, 87(4), 1335-1356.
Kao, T. H. W. H. S. (2014). The effect of IFRS, information asymmetry and corporate governance on the quality of accounting information. Asian Economic and Financial Review, 4(2), 226.
Kılıç, M., Uyar, A., & Ataman. B. (2014). Preparedness for and perception of IFRS for SMEs: evidence from Turkey. Accounting and Management Information Systems, 13(3), 492-519.
Komala, A. R. (2012). The influence of the accounting managers’ knowledge and the top managements’ support on the accounting information system and its impact on the quality of accounting information: A case of Zakat Institutions in Bandung. Journal of Global Management, 4(1), 53-73.
Leventis, S., Dimitropoulos, P., & Owusu‐Ansah, S. (2013). Corporate governance and accounting conservatism: Evidence from the banking industry. Corporate Governance: An International Review, 21(3), 264-286.
Magnan, M., & Markarian, G. (2011). Accounting, governance and the crisis: is risk the missing link?. European Accounting Review, 20(2), 215-231.
Mamić Sačer, I., & Oluić, A. (2013). Information technology and accounting information systems’ quality in Croatian middle and large companies. Journal of information and organizational sciences, 37(2), 117-126.
Mashkour, S., & Abbas, H. (2018). Corporate Governance System and the Quality of Accounting Information" A Contemporary Approach to Financial and Administrative Reform in Iraq: A practical study in a sample of public and private sectors, Conference of the Iraqi Association of Accountants and Auditors, Iraq.
Nobes, C., & Stadler C. 2(013). How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data. Accounting, Organizations and Society, 38, 573–595.
Onaolapo, A., & Odetayo, T. (2012). Effect of Accounting Information System on Organisational Effectiveness: A Case Study of Selected Construction Companies in Ibadan
Pallisserry, F. (2012). True and fair financial reporting: a tool for better corporate governance. Journal of Financial Crime, 19(4), 332-342
Paulo, E., Pontes Girão, L. F. D. A., Carter, D., & de Souza, R. (2013). The impact of the adoption of International Financial Reporting Standards on the quality of accounting information of the Brazilian and European public firms. David and de Souza, Rodrigo, The Impact of the Adoption of International Financial Reporting Standards on the Quality of Accounting Information of the Brazilian and European Public Firms (May 27, 2013).
Peters, G. F., & Romi, A. M. (2014). Does the voluntary adoption of corporate governance mechanisms improve environmental risk disclosures? Evidence from greenhouse gas emission accounting. Journal of Business Ethics, 125(4), 637-666.
Rankin, M., Stanton, P., McGowan, S., Ferlauto, K., & Tilling, M. (2012). Contemporary issues in accounting (1st Ed.). Australia: John Wiley & Sons Australia, Ltd.
Romney, M. B., & Steinbart, P. J. (2006). Accounting Information Systems, 10th Edition
Seal, W. (2006). Management accounting and corporate governance: An institutional interpretation of the agency problem. Management Accounting Research, 17, 389–408
Susanto, A. (2017). The influence of accounting information system quality to accounting information quality and its implications to the good study program governance. Medwell Journals, 27, 5767-76.
Uyar, A., Kılıç, M., & Gökçen, B. A. (2016). Compliance with IAS/IFRS and firm characteristics: evidence from the emerging capital market of Turkey. Economic Research-Ekonomska Istraživanja, 29(1), 148-16.
Uyar, A., Gungormus, A. H., & Kuzey, C. (2017). Impact of the accounting information system on corporate governance: Evidence from Turkish non-listed companies. Australasian Accounting, Business and Finance Journal, 11(1), 9-27.
Wang, D. H. M., & Huynh, Q. L. (2014). The role of corporate governance in the link between management accounting system and firm performance. Asian Journal of Finance & Accounting, 6(1), 216-235.
Wilkin, C. L., & Chenhall, R. H. (2010). A review of IT governance: A taxonomy to inform accounting information systems. Journal of Information Systems, 24(2), 107-146.
Wilkinson, J. W., Cerullo, M. J., Raval, V., & Wong-On-Wing, B. (2000). Accounting information systems: Essential concepts and applications. New York: John Wiley and Sons
Wisna, N. (2015). Organizational culture and its impact on the quality of accounting information systems. Journal of Theoretical and Applied Information Technology, 82(2), 266.
Zhai, J., & Wang, Y. (2016). Accounting information quality, governance efficiency and capital investment choice. China Journal of Accounting Research, 9(4), 251-266.
Zimmermann, J., & Werner, J. (2013). Regulating Capitalism?: The Evolution of Transnational Accounting Governance. Springer.
Agrawal, A., & Cooper, T. (2017). Corporate governance consequences of accounting scandals: Evidence from top management, CFO and auditor turnover. Quarterly Journal of Finance, 7(01), 1650014.
Ahmed, K., & Henry, D. (2012). Accounting conservatism and voluntary corporate governance mechanisms by Australian firms. Accounting & Finance, 52(3), 631-662.
Baber, W. R., Gore, A. K., Rich, K. T., & Zhang, J. X. (2013). Accounting restatements, governance and municipal debt financing. Journal of Accounting and Economics, 56(2-3), 212-227.
Bolon, M. (1998). Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms.
Borthick, A. F., & Clark, R. L. (1990). Making accounting information systems work: An empirical investigation of the creative thinking paradigm. Journal of Information Systems, 4(3), 48-62.
Brown, P., Beekes, W., & Verhoeven, P. (2011). Corporate governance, accounting and finance: A review. Accounting & Finance, 51(1), 96-172.
Bukenya, M. (2014). Quality of accounting information and financial performance of Uganda’s public sector. American Journal of Research Communication, 2(5), 183-203.
Carcello, J. V., Hermanson, D. R., & Ye, Z. (2011). Corporate governance research in accounting and auditing: Insights, practice implications, and future research directions. Auditing: A Journal of Practice & Theory, 30(3), 1-31.
Caskey, J., & Laux, V. (2017). Corporate governance, accounting conservatism, and manipulation. Management Science, 63(2), 424-437.
Christensen, J., Kent, P., & Stewart, J. (2010). Corporate governance and company performance in Australia. Australian Accounting Review, 20(4), 372-386.
Cong, Y., & Freedman, M. (2011). Corporate governance and environmental performance and disclosures. Advances in Accounting, 27(2), 223-232.
Dănescu, T., Prozan, M., & Prozan, R. D. (2015). Perspectives regarding accounting–corporate governance–internal control. Procedia Economics and Finance, 32(15), 588-594.
Evans, E., Burritt, R., & Guthrie, J. (2011). Bridging the gap between academic accounting research and professional practice. Institute of Chartered Accountants in Australia.
Grossi, G., Steccolini, I., Biondi, L., & Lapsley, I. (2014). Accounting, transparency and governance: the heritage assets problem. Qualitative Research in Accounting & Management, 11(2), 146 –164
Hancock, P., Howieson, B., Kavanagh, M., Kent, J., Tempone, I., & Segal, N. (2010). Accounting for the future.
Honggowati, S., Rahmawati, R., Aryani, Y. A., & Probohudono, A. N. (2017). Corporate governance and strategic management accounting disclosure. Indonesian Journal of Sustainability Accounting and Management, 1(1), 23-30.
Iskandar, D. (2015). Analysis of factors affecting the success of the application of accounting information system. International Journal of Scientific & Technology Research, 4(2), 155-162.
Kadous, K., Koonce, L., & Thayer, J. M. (2012). Do financial statement users judge relevance based on properties of reliability? The Accounting Review, 87(4), 1335-1356.
Kao, T. H. W. H. S. (2014). The effect of IFRS, information asymmetry and corporate governance on the quality of accounting information. Asian Economic and Financial Review, 4(2), 226.
Kılıç, M., Uyar, A., & Ataman. B. (2014). Preparedness for and perception of IFRS for SMEs: evidence from Turkey. Accounting and Management Information Systems, 13(3), 492-519.
Komala, A. R. (2012). The influence of the accounting managers’ knowledge and the top managements’ support on the accounting information system and its impact on the quality of accounting information: A case of Zakat Institutions in Bandung. Journal of Global Management, 4(1), 53-73.
Leventis, S., Dimitropoulos, P., & Owusu‐Ansah, S. (2013). Corporate governance and accounting conservatism: Evidence from the banking industry. Corporate Governance: An International Review, 21(3), 264-286.
Magnan, M., & Markarian, G. (2011). Accounting, governance and the crisis: is risk the missing link?. European Accounting Review, 20(2), 215-231.
Mamić Sačer, I., & Oluić, A. (2013). Information technology and accounting information systems’ quality in Croatian middle and large companies. Journal of information and organizational sciences, 37(2), 117-126.
Mashkour, S., & Abbas, H. (2018). Corporate Governance System and the Quality of Accounting Information" A Contemporary Approach to Financial and Administrative Reform in Iraq: A practical study in a sample of public and private sectors, Conference of the Iraqi Association of Accountants and Auditors, Iraq.
Nobes, C., & Stadler C. 2(013). How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data. Accounting, Organizations and Society, 38, 573–595.
Onaolapo, A., & Odetayo, T. (2012). Effect of Accounting Information System on Organisational Effectiveness: A Case Study of Selected Construction Companies in Ibadan
Pallisserry, F. (2012). True and fair financial reporting: a tool for better corporate governance. Journal of Financial Crime, 19(4), 332-342
Paulo, E., Pontes Girão, L. F. D. A., Carter, D., & de Souza, R. (2013). The impact of the adoption of International Financial Reporting Standards on the quality of accounting information of the Brazilian and European public firms. David and de Souza, Rodrigo, The Impact of the Adoption of International Financial Reporting Standards on the Quality of Accounting Information of the Brazilian and European Public Firms (May 27, 2013).
Peters, G. F., & Romi, A. M. (2014). Does the voluntary adoption of corporate governance mechanisms improve environmental risk disclosures? Evidence from greenhouse gas emission accounting. Journal of Business Ethics, 125(4), 637-666.
Rankin, M., Stanton, P., McGowan, S., Ferlauto, K., & Tilling, M. (2012). Contemporary issues in accounting (1st Ed.). Australia: John Wiley & Sons Australia, Ltd.
Romney, M. B., & Steinbart, P. J. (2006). Accounting Information Systems, 10th Edition
Seal, W. (2006). Management accounting and corporate governance: An institutional interpretation of the agency problem. Management Accounting Research, 17, 389–408
Susanto, A. (2017). The influence of accounting information system quality to accounting information quality and its implications to the good study program governance. Medwell Journals, 27, 5767-76.
Uyar, A., Kılıç, M., & Gökçen, B. A. (2016). Compliance with IAS/IFRS and firm characteristics: evidence from the emerging capital market of Turkey. Economic Research-Ekonomska Istraživanja, 29(1), 148-16.
Uyar, A., Gungormus, A. H., & Kuzey, C. (2017). Impact of the accounting information system on corporate governance: Evidence from Turkish non-listed companies. Australasian Accounting, Business and Finance Journal, 11(1), 9-27.
Wang, D. H. M., & Huynh, Q. L. (2014). The role of corporate governance in the link between management accounting system and firm performance. Asian Journal of Finance & Accounting, 6(1), 216-235.
Wilkin, C. L., & Chenhall, R. H. (2010). A review of IT governance: A taxonomy to inform accounting information systems. Journal of Information Systems, 24(2), 107-146.
Wilkinson, J. W., Cerullo, M. J., Raval, V., & Wong-On-Wing, B. (2000). Accounting information systems: Essential concepts and applications. New York: John Wiley and Sons
Wisna, N. (2015). Organizational culture and its impact on the quality of accounting information systems. Journal of Theoretical and Applied Information Technology, 82(2), 266.
Zhai, J., & Wang, Y. (2016). Accounting information quality, governance efficiency and capital investment choice. China Journal of Accounting Research, 9(4), 251-266.
Zimmermann, J., & Werner, J. (2013). Regulating Capitalism?: The Evolution of Transnational Accounting Governance. Springer.