Accounting Information Systems

Can Information Technology Investment Improve Internal Control Effectiveness? Evidence from China

This paper investigates the association between information technology (hereafter IT) investment and internal control effectiveness based on the questionnaire survey of internal control among listed firms, which is conducted by China Securities Regulatory Commission in year 2014. The empirical resul...

Does Organisational Culture Affect Dysfunctional Behaviour in Information System Security?

Information system (IS) security incidents occur, in part, because employees undermine security policy. While existing studies suggest organisational culture influences employee behaviour in ways that can comprise IS security, examining organisational culture as a single component, or investigating ...

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