[1] A. Al-Okaily, M. Al-Okaily, F. Shiyyab, and W. Masadah, Accounting information system effectiveness from an organizational perspective, Manage. Sci. Lett. 10 (2020), no. 16, 3991–4000.
[2] M.M. Alrfai, H. Alqudah, A. Lutfi, M. Al-Kofahi, M. Alrawad, and M.A. Almaiah, The influence of artificial intelligence on the AISs efficiency: Moderating effect of the cyber security, Cogent Soc. Sci. 9 (2023), no. 2, 2243719.
[3] M. Arab Mazar Yazdi, A. Naseri, M. Nakoizadeh, and A. Moradi, Investigating the impact of accounting information system flexibility on firm performance using a dynamic capabilities approach, Account. Audit. Rev. 24 (2016), no. 2, 221–242.
[4] F. Azizi, F. Rahnema Roodposhti, M.H. Khan Mohammad, and M. Khodayi Waleh Zakard, Providing a model of the effect of characteristics of accounting information systems on system performance based on the moderating role of work uncertainty, Financ. Account. Audit Res. 12 (2019), no. 47, 31–54.
[5] R. Bakker, G. Georgakopoulos, V.A. Sotiropoulou, and K.S. Tountas, The impact of integrated reporting on analysts’ forecasts, Int. J. Econ. Financ. 12 (2020), no. 1, 76–89.
[6] S. Caulkin, An end to the numbers game, The Observer, Available via http://www.bbrt.org/bbbriefing/files/Observer 030413.pdf, 2003.
[7] C.A. Cheng, S. Li, and E.X. Zhang, Operating cash flow opacity and stock price crash risk, J. Account. Public Policy, 39 (2020), no. 3, 106717.
[8] B. Feijoo, S. Romero, and S. Ruiz, Effect of stakeholders’ pressure on transparency of sustainability reports within the GRI framework, J. Bus. Ethics 122 (2014), no. 1, 53–63.
[9] B. Gilani Niya Some’e Saraei, K. Rabiei, and H. Fotuhi Fashtami, Developing a model of integrated accounting information systems in Iran’s government organizations in order to improve performance and reduce organizational violations, Knowledge Account. Manag. Audit 12 (2023), no. 46, 201–216.
[10] J. Hope and R. Fraser, Beyond Budgeting, Boston, MA: Harvard Business School Press, 2003.
[11] A. Hosseinzadeh, S.M. Mousavi Shiri, Z. Hajiha, and H. Nikumram, Assessing convergence and divergence between accounting information quality measures: A test of stakeholder management theory, Knowledge Account. Manag. Audit 12 (2023), no. 46, 141–154.
[12] J. Jiang, L. Liao, Z. Wang and H. Xiang, Financial literacy and retail investors’ financial welfare: Evidence from mutual fund investment outcomes in China, Pacific-Basin Finance J. 59 (2020), 101242.
[13] K.C. Laudon and J.P. Laudon, Essentials of Management Information Systems: Managing the Digital System, Canada, Prentice Hall, 2012.
[14] I. Muda and A.A. Erlina, Influence of human resources to the effect of system quality and information quality on the user satisfaction of accrual-based accounting system, Contad. Admin. 64 (2019), no. 2, 1–25.
[15] P.A. Pavlou and O.A. El Sawy, Understanding the elusive black box of dynamic capabilities, Decis. Sci. 42 (2011), no. 1, 239–273.
[16] A. Prasad and P. Green, Organizational competencies and dynamic accounting information system capability: Impact on AIS processes and firm performance, J. Inf. Syst. 29 (2015), no.3, 123–149.
[17] R. Rapina, C. Yenni, S. Santy, M. Currye and P. Mita, The success of accounting information systems observed from individual and organizational factors, TEST Eng. Manage. 82 (2020), 6011–6016.
[18] S. Sheri and M. Nikbakht, The impact of accounting information on the stock returns of companies during the stock market crash, Sci. J. Account. Soc. Interests 2 (2013), no 4, 37–53. [In Persian]
[19] E. Tajveidi and P. Ahmadi, The effect of information technology management communication mechanism on the performance of accounting information system in order to achieve competitive advantage, Account. Knowledge Manag. Audit 9 (2019), no. 33, 91–105.
[20] A. Wahl, M. Charifzadeh, and F. Diefenbach, Voluntary adopters of integrated reporting–evidence on forecast accuracy and firm value, Bus. Strat. Environ. 29 (2020), no. 6, 2542–2556.
[21] I. Wahyudi, Accounting information quality and market reaction: A survey of banking industries listed in Indonesia Stock Exchange, Res. J. Finance Account. 9 (2018), no. 5, 26–30.