In 1986, the Audit Education Committee of the Audit Section of the world’s foremost accounting scholarly association – the American Accounting Association – concluded that knowledge of business systems was important to the study of auditing but best acquired prior to taking auditing. Although the close relationship between the accounting information systems (AIS) and auditing courses has been r...

Internationally, allocation of responsibility for reducing greenhouse gas emissions is currently based on the production-based (PB) accounting method, which measures emissions generated in the place where goods and services are produced. However, the growth of emissions embodied in trade has raised the question whether we should switch to, or amalgamate PB accounting, with other accounting appr...

This paper analyzes how accounting biases endogenously arise as firm owners’ optimal response to balance different stewardship uses of accounting information systems. Specifically, we identify conditions under which the nature of the stewardship use affects whether the accounting system exhibits conservative or liberal bias. We distinguish two types of stewardship uses of accounting information...

Full, on-time, and with Quality disclosure of financial information can lead to the transparency of such information and decreases information asymmetry. Among the published information of firms, earnings are of priority importance attended by many users; therefore, the issue of the transparency of accounting earnings is of high importance. The aim of this study is investigating the accounting ...

Background of this study was based on the argument that there were correlation between user involvement and quality of accounting information system. This study aims to examine: the influence of user involvement on the quality of the information system of accounting information system. This study was conducted at 55 universities in the city of Bandung. The data used in this study is the collect...