Accounting Information Systems The Influence of External Factors On Routine ERP Usage The most mission-critical accounting information systems coordinate Accounts Payable (AP) and Accounts Receivable (AR), in addition to orchestrating the many activities of an enterprise across its value chain. The long-term quality of information provided by any accounting information system is predicated on how well the procedures, processes and workflows have been designed to support the value chain structure over the long-term

This is important, because it shows how there is the potential for both harmonization and division. Yet, once you look at what is taking place around the world, it is obvious that a common set of ideas are being readily accepted in different countries around the world. A good example of this can be seen by looking no further than China, where they announced that the country would follow IFRS

Corporate social responsibility and business ethics have become the focus of an increasing amount of attention from the business sector and academicians following the scandal-ridden era of Enron and others during the 1990s. Although the findings from the research to date are mixed, there is a growing body of research in this area that has lent support to the notion that ethical business practices and corporate social responsibility initiatives have

audit committee characteristics affect firm performance in Saudi Arabia? What are audit committees? Many studies have been carried out to demonstrate the manner in which audit committees reports affect the overall performance of companies in Saudi Arabia and elsewhere in the world. The interest in conducting audit of accounts in different firms peaked in the early 1960's. Two main approaches of doing accounts investigations have emerged in financial literature. The first

Sarbanes-Oxley Act of 2002 in reducing fraudulent financial reporting Introduction to Fraudulent Financial Reporting Available research on financial statement fraud relies mostly on anecdotal evidence (for example, Wells, 2001, 2002, 2004a, and 2004b; Rezaee, 2003). This evidence offers advice on how mechanisms related to the fraud triangle can be curtailed. It leads to theoretical sense to reduce factors which lead to more instances of fraud. However, deterrence and established deterrence methods

" (Camfferman & Zeff, 2) Indeed, the purpose which seems to stand above many others as specific Standards are examined is the improvement of financial reports as informative documents inbuilt with the capacity to educate users as to the financial disposition and outlook of reporting entities. The declared purpose of the IFRS is to improve the comparability, clarity, relevance and reliability of accounting processes and the resultant financial reporting across a