How Influence the Accounting Information Systems Quality of Internal Control On Financial Reporting Quality

Abstract

in the response of several financial scandals and corporation collapses, corporate governance, particularly internal control, comes to an attention of public. This research findings show that with effective internal control within the organizational boundary, management has reasonable assurance that it can enable businesses to achieve the objectives in accordance with compliance. It can be said that proper designed and functioning internal control mechanism can reduce the likelihood errors or fraud and hence organizations would perform as expected. Moreover, AIS provides financial information that is essential to monitor and manage organizational resources together with conventional accounting controls. The purpose of this study was to determine influence the accounting information systems and the effectiveness of internal control on financial reporting quality. The results showed that influence the accounting information systems and the effectiveness of internal control have a significant effect on the financial reporting quality. Furthermore it was found that the accounting information systems and the effectiveness of internal control have relation on financial reporting quality.