The Information Quality of Complex Financial Reports: Evidence from Filing Returns and Insider Trades

2021 ◽  
Author(s):  
Hyun Woong Chang ◽  
Scott Duellman ◽  
Jan Philipp Klaus ◽  
Blair Marquardt
Keyword(s):  
Information Quality ◽  
Financial Reports ◽  
Insider Trades

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Empiris pada SKPD di Kabupaten Lombok Tengah)

InFestasi ◽  
2017 ◽  
Vol 12 (2) ◽  
pp. 131
Author(s):  
Ikang Murapi
Keyword(s):  
Internal Control ◽  
Information Quality ◽  
Linear Regression Analysis ◽  
Financial Statements ◽  
Accounting System ◽  
Financial Reports ◽  
System Utilization ◽  
Internal Control System ◽  
The Government

<p>This study was conducted to determine the factors that affect the informatioan quality of local<br />government financial reports. Collecting data this study used a questionnaire survey. The data collected<br />is then processed using SPSS version 17.0. The statistical method used to test the hypothesis is multiple<br />linear regression analysis. Results of hypothesis testing is the implementation of the Regional Financial<br />Accounting System, Utilization of Information Technology and Internal Control System The government<br />has a positive and significant impact on Information Quality of Local Government Financial Statements,<br />but do not be influenced by the Human Resource Competency.</p>

The Reflection of the Relationship between the Accounting Information Quality and the Accounting Monitoring on the Audit Opinion: Survey Study

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Aqeel Hussein Shnaishel ◽  
Safaa Mahmood Muhaha
Keyword(s):  
Information Quality ◽  
Accounting Information ◽  
Financial Statements ◽  
Survey Study ◽  
Accounting System ◽  
Financial Reports ◽  
Audit Opinion ◽  
Quality Of Accounting Information ◽  
The Relationship

The study aim to measure of the relationship between the quality of accounting information and the accounting monitoring and the reflection on the opinion of the auditor, based on the assertion that the financial statements were prepared in accordance with the characteristics of the quality of accounting information, using research variables in Baghdad Industrial Company. One of the specialized companies in the food industry in Iraq, which applies the financial accounting system, and the most important finding sought to contain the financial reports on fundamental errors that would change the technical opinion of the auditor because it did not occur Reasonable confirmation that financial statements are free of fundamental errors.

scholarly journals IT governance impact on financial reporting quality using COBIT framework

2020 ◽  
Vol 10 (1) ◽  
pp. 1-10
Author(s):  
Djemaa Haouam
Keyword(s):  
Financial Reporting ◽  
Information Quality ◽  
It Governance ◽  
Reporting Quality ◽  
Financial Reports ◽  
Four Dimensions ◽  
Technology Governance ◽  
Corporate Governance Quality ◽  
The Impact

The aim of this study is to demonstrate the impact of the application of information technology governance (COBIT) on the quality of financial reporting. To achieve the objectives of this study, we used the analytical descriptive approach to study the theoretical and practical studies in the subject with an extrapolation of the main results and presentation of them in order to increase the quality of the financial reports. The study found that there is a correlation between IT governance and the COBIT framework in its four dimensions on the quality of financial reporting. It has been shown that there is a positive relationship between these dimensions and the quality characteristics of financial reporting. Keywords: IT governance (ITG), accounting information quality, corporate governance, quality of financial reporting, COBIT.

PENGARUH KUALITAS INFORMASI DAN KUALITAS LAYANAN TERHADAP SIKAP DALAM PENGGUNAAN SISTEM APLIKASI DENGAN KEMUDAHAN PENGGUNAAN SEBAGAI VARIABEL INTERVENING PADA JASA TRANSPORTASI ONLINE (GOJEK) DI YOGYAKARTA

2019 ◽  
Vol 27 (2) ◽  
pp. 119-133
Author(s):  
Putri Aprilia Isnaini ◽  
Ida Bagus Nyoman Udayana
Keyword(s):  
Social Media ◽  
Quality Of Service ◽  
Information Quality ◽  
Sampling Technique ◽  
Ease Of Use ◽  
Quality Of Services ◽  
Quality Of Information ◽  
Transportation Services ◽  
Application Systems

This writing is done to determine the effect of information quality and service quality on attitudes in the use of application systems with the ease of use of the system as an intervining variable in online transportation services (gojek) in Yogyakarta. The sample in this study is customers who use online motorcycle transportation services in Yogyakarta. The sampling technique uses accidental sampling technique. Data collection is done by distributing online questionnaires through the Goegle form and distributed with social media such as WhatsApp and Instagram on a 1-4 scale to measure 4 indicators. The results of this study show 1) the quality of information affects the ease of use, 2) the quality of service affects the ease of use, 3) the quality of information influences attitudes in use, 4) the quality of services does not affect attitudes in use, and 5) ease of use attitude in use.

Designing Information Product (IP) Maps On the Process of Data Processing and Academic Information

2017 ◽  
Vol 4 (1) ◽  
pp. 25-31 ◽  
Author(s):  
Diana Effendi
Keyword(s):  
Data Quality ◽  
Data Management ◽  
Information Management ◽  
Information Quality ◽  
Quality Data ◽  
Management Approach ◽  
Quality Of Data ◽  
Information Product ◽  
Academic Activities

Information Product Approach (IP Approach) is an information management approach. It can be used to manage product information and data quality analysis. IP-Map can be used by organizations to facilitate the management of knowledge in collecting, storing, maintaining, and using the data in an organized. The  process of data management of academic activities in X University has not yet used the IP approach. X University has not given attention to the management of information quality of its. During this time X University just concern to system applications used to support the automation of data management in the process of academic activities. IP-Map that made in this paper can be used as a basis for analyzing the quality of data and information. By the IP-MAP, X University is expected to know which parts of the process that need improvement in the quality of data and information management.   Index term: IP Approach, IP-Map, information quality, data quality. REFERENCES[1] H. Zhu, S. Madnick, Y. Lee, and R. Wang, “Data and Information Quality Research: Its Evolution and Future,” Working Paper, MIT, USA, 2012.[2] Lee, Yang W; at al, Journey To Data Quality, MIT Press: Cambridge, 2006.[3] L. Al-Hakim, Information Quality Management: Theory and Applications. Idea Group Inc (IGI), 2007.[4] “Access : A semiotic information quality framework: development and comparative analysis : Journal ofInformation Technology.” [Online]. Available: http://www.palgravejournals.com/jit/journal/v20/n2/full/2000038a.html. [Accessed: 18-Sep-2015].[5] Effendi, Diana, Pengukuran Dan Perbaikan Kualitas Data Dan Informasi Di Perguruan Tinggi MenggunakanCALDEA Dan EVAMECAL (Studi Kasus X University), Proceeding Seminar Nasional RESASTEK, 2012, pp.TIG.1-TI-G.6.

Evaluation of Persian language epilepsy-related mobile apps: A systematic review and quality assessment with a focus on content (Preprint)

2020 ◽  
Author(s):  
Mina Zibaei ◽  
Reza Khajouei
Keyword(s):  
Information Quality ◽  
Mobile Apps ◽  
Self Care ◽  
Keywords Epilepsy ◽  
Limited Health Literacy ◽  
Persian Language ◽  
The Mean ◽  
Limited Health ◽  
Google Play

BACKGROUND In Iran, around 0.05 of population suffer from epilepsy. Poorer health outcomes stem from limited health literacy. The use of mHealth, especially for educating patients in terms of self-care can be very effective. But the important thing is the content that is presented by apps, especially when unreliable or biased information can negatively affect the patient-doctor relationship, causing anxiety or stress. Also, usability of mHealth apps and their impact on behavior change are the other important issues that should be considered. OBJECTIVE The purpose of this study was to assess the quality of Persian language epilepsy-related mobile applications in terms of functionality and quality with a focus on content. METHODS The Persian equivalent of the keywords 'epilepsy' and 'seizure' were searched in the Google Play, Cafe Bazaar and IranApps app stores and the Persian language applications about epilepsy were extracted. These apps were evaluated by two trained reviewers independently using the uMARS scale and DISCERN instrument. Also apps’ prices and the number of installations were assessed. RESULTS A total of 659 applications were retrieved, 78 of which were epilepsy-related. After exclusion of non-Persian language and duplicate apps, there remained 11 relevant apps. The overall mean uMARS score was 2.8 out of 5 while six out of 11 apps (54%) scored higher than 3. The mean figures for the section-specific scores were as follows: engagement 2.2, functionality 4.0, aesthetics 3.3, and information 2.3. The overall DISCERN scores ranged from 26 to 40 out of 80, while the mean score was 34.5. The mean score of reliability was 18.5. CONCLUSIONS This study showed that the overall information quality of the epilepsy apps is poor. The most important missing characteristics of these apps include lack of functionalities for self-care, missing entry date, lack of details about additional sources and inexistence of the risks/benefits of each treatment. The findings suggest that more efforts should be made to develop evidence-based epilepsy-related apps to cover broader domains of self-care and behavioral change techniques.

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