perspective. I argue for a design-based approach to accounting research that shifts attention from methods to the entire research …Armstrong et al. (2022) review the empirical methods used in the accounting literature to draw causal inferences. They … as the use of these methods in the accounting literature. In this discussion, I complement their review by broadening the …

it increasingly competitive. This paper aims to address the issue of accounting information system infrastructure audit …, including related manual processing activities. Key concepts relative to what is the audit of accounting information system …

perspective. I argue for a design-based approach to accounting research that shifts attention from methods to the entire research …Armstrong et al. (2022) review the empirical methods used in the accounting literature to draw causal inferences. They … as the use of these methods in the accounting literature. In this discussion, I complement their review by broadening the …

The accounting information system infrastructure is crucial to the carry out successfully most of bookkeeping …. A series of factories can be construed as having increased the risk of electronic attack at the accounting information … awareness and training of the accounting systems users, and attitudes or practices that do not observe use procedures …

We consider a two-period LEN-type agency problem. The principal needs to implement one out of two accounting systems … relevant system reports an accounting signal in the period in which it is produced. The reliable system reports a more precise … signal, but with a one period delay. Accounting information is contractible only if it is reported within the two …