The role of computerized accounting information system in detecting accounting errors and accounting fraud
نویسندگان
چکیده
منابع مشابه
Explaining the Role of Management Accounting Information System in Strategy Formulation with Actors Network Approach
The real challenge of business environment is derived from a situation where organizations need to find opportunities on how to introduce ideas and new products to market that provide future earnings stream. Management accounting is used as a tool in this process and provides information on opportunities and threats. The purpose of this research is to explain the role of management accounting i...
متن کاملIdentification and Categorization of Effective Factors and Indices in Measuring the Maturity of Accounting Information System
Management accounting highlights the use of accounting information for decision making and optimal control and management of executives in organizations. Accounting information is provided comprehensively by the accounting information system (AIS). To develop the AIS, the maturity of the system should be determined. In this regard, the first step is to identify and categorize maturity factors a...
متن کاملAccounting Fraud and the Pricing of Corporate
We provide a method for modelling accounting distortions and their impact on the value of corporate liabilities. Our model is able to account for both small noise (estimate errors) and large mis-representations (deliberate fraud). Such a methodology is then applied to structural pricing models, in the spirit of Merton (1974). It turns out that accounting distortions may be a relevant factor in ...
متن کاملAccounting Information System Adoption Based on Self-Assessed Wisdom
Accounting information system can be defined as a processing system of data and economic transactions to provide users information of making decision. The goal of this research is to explore self-assessed wisdom effect considering individual personality traits on accounting information system (AIS) adoption. To have access to this goal Unified Theory of Acceptance and Use of Technology (Venkate...
متن کاملThe impact of information technology on accounting theory, accounting profession, and Chinese Accounting education
Application of information technology in accounting has improved the efficiency and quality of the work, optimized business decision and risk management. However, the research on application of accounting information system, as well as the application level is far behind the development of the information system itself. The paper analyzes the impact of information technology on accounting theor...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Bizinfo Blace
سال: 2017
ISSN: 2217-2769,2406-2324
DOI: 10.5937/bizinfo1701017i