Does order backlog matter for financial reporting quality? Evidence from revenue restatements

Barber, Russell; Hollie, Dana

doi:10.1016/j.adiac.2021.100526

Cited by 5 publications

(2 citation statements)

References 39 publications

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“…The structure of the data and the linking of the individual research information among each other are central, in order to be able to aggregate and evaluate information on different organizational levels for different purposes (levels can mean a professor, a chair, an institute, a department, or a faculty) (Azeroual et al, 2018). The quality of the system reflects the information processing system needed to produce results that are measured by the quality of information (Barber & Hollie, 2021). The quality of the system is used to measure the quality of the technological system itself (Kirmizi & Kocaoglu, 2020).…”

Section: Introductionmentioning

confidence: 99%

Analyzing Information System Quality and Financial Information Quality: An Evidence of Local Government Organizations in Indonesia

Anas,

Forijati,

Muchson

2023

QAJ

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End-user satisfaction is a potential substitute for utility in decision-making, user satisfaction is a measure of the extent to which an information system meets the information needs of its users. The purpose of this study was to determine the effect of the regional management information system quality and the financial information quality on end-user satisfaction. The method used in this research is descriptive and verification with a quantitative approach. The sample used in this study was 50 people in Local Government Organizations of Bandung City Government in Indonesia. The analytical tools used are Multiple Linear Regression, Correlation Analysis Test, Determination Analysis Test, and Partial Hypothesis Test. The results showed that the regional management information system quality had a positive and significant effect on the end-user satisfaction and the financial information quality had a positive and significant effect on end-user satisfaction at the Local Government Organizations of Bandung City Government. This study will contribute both to practitioners and academics related to end-user satisfaction in implementing the quality of information systems and the quality of financial information used. This study provides additional knowledge about financial information quality which is used as the basis for making decisions by local government organizations.

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Section: Introductionmentioning

confidence: 99%

Analyzing Information System Quality and Financial Information Quality: An Evidence of Local Government Organizations in Indonesia

Anas,

Forijati,

Muchson

2023

QAJ

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“…Financial statements have been discussed since the early 1980s; however, since the global accounting and auditing crisis and high-profile fraud cases, such as Enron and WorldCom in the United States, research on this subject still are interested by both researchers and practitioners (Dutta et al, 2017;Bouteska, 2019;Huang et al, 2020;Barber and Hollie, 2021).…”

Section: Introductionmentioning

confidence: 99%

Associations of Board Size, Audit Reputation, and Debt with Financial Restatement: Evidence in Vietnam

Oanh¹,

Định²,

VAN³

2021

Proceedings of the International Conference on Emerging Challenges: Business Transformation and Circular Economy (ICECH 2021)

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Order backlog and its association with fundamental analysis metrics and future earnings

Banker,

Barber,

Hollie

et al. 2024

Rev Quant Finan Acc

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Does order backlog matter for financial reporting quality? Evidence from revenue restatements

Cited by 5 publications

References 39 publications

Analyzing Information System Quality and Financial Information Quality: An Evidence of Local Government Organizations in Indonesia

Analyzing Information System Quality and Financial Information Quality: An Evidence of Local Government Organizations in Indonesia

Associations of Board Size, Audit Reputation, and Debt with Financial Restatement: Evidence in Vietnam

Order backlog and its association with fundamental analysis metrics and future earnings

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