Does information system (IS) quality limit earnings management and contribute to financial reporting timeliness? While prior work has studied causes and constraints of earnings management and timeliness, the role of IS quality has not been considered. However, IS quality may facilitate and thus...

In this paper we analyse the advantages that the application of blockchain technology brings to accounting information systems (AIS), but also highlight the potential issues with its use. We examine the use of blockchain against the background of the historical evolution of accounting...

This expansion in the usage of information technology (IT) in organizations affects the financial audit. This technology rich environment can significantly impact how auditors meet the audit objectives. In recognition of these developments, the United States Auditing Standards Board (ASB) issued...