The role of information technology-based accounting internal control strategies in corporate risk prevention

[1] Chima, C. C., Obiah, M. E., & Linda, O. N. (2018). Internal control and responsibility accounting in corporate governance of Nigerian organizations. Journal of Accounting and Financial Management ISSN, 4(8), 2018. ChimaC. C.ObiahM. E. & LindaO. N. (2018). Internal control and responsibility accounting in corporate governance of Nigerian organizations. Journal of Accounting and Financial Management ISSN, 4(8), 2018. Search in Google Scholar

[2] Kipyego, L., & Naibei, I. K. (2017). Accounting internal control systems and firm performance: evidence from commercial banks In Kericho County, Kenya. International Journal of Economics, Commerce and Management, 5(11), 697-712. KipyegoL. & NaibeiI. K. (2017). Accounting internal control systems and firm performance: evidence from commercial banks In Kericho County, Kenya. International Journal of Economics, Commerce and Management, 5(11), 697-712. Search in Google Scholar

[3] Alzoubi, A. B. (2023). Maximizing internal control effectiveness: the synergy between forensic accounting and corporate governance. Journal of Financial Reporting and Accounting. AlzoubiA. B. (2023). Maximizing internal control effectiveness: the synergy between forensic accounting and corporate governance. Journal of Financial Reporting and Accounting. Search in Google Scholar

[4] Adamu, S. (2020). Impact of Internal Control System on accounting records keeping in Taraba State health establishments. International Journal, 4(1), 260-261. AdamuS. (2020). Impact of Internal Control System on accounting records keeping in Taraba State health establishments. International Journal, 4(1), 260-261. Search in Google Scholar

[5] VRANIĆ, I., SAMARDŽIĆ, V., Davidov, T., GRUBLJEŠIĆ, Ž., & POPOVIĆ, S. (2021). SIGNIFICANCE OF CONSIDERATION OF INTERNAL CONTROL AND INTERNAL AUDIT IN THE BUSINESS OF COMPANIES THAT NEED TO IMPLEMENT THE IMPLEMENTATION MENTIONED WITHIN THE ACCOUNTING POLICY OF THE COMPANY. Annals of “Constantin Brancusi” University of Targu-Jiu. Economy Series/Analele Universităţii “Constantin Brâncuşi” din Târgu-Jiu Seria Economie, (3). VRANIĆI.SAMARDŽIĆV.DavidovT.GRUBLJEŠIĆŽ. & POPOVIĆS. (2021). SIGNIFICANCE OF CONSIDERATION OF INTERNAL CONTROL AND INTERNAL AUDIT IN THE BUSINESS OF COMPANIES THAT NEED TO IMPLEMENT THE IMPLEMENTATION MENTIONED WITHIN THE ACCOUNTING POLICY OF THE COMPANY. Annals of “Constantin Brancusi” University of Targu-Jiu. Economy Series/Analele Universităţii “Constantin Brâncuşi” din Târgu-Jiu Seria Economie, (3). Search in Google Scholar

[6] Chalmers, K., Hay, D., & Khlif, H. (2019). Internal control in accounting research: A review. Journal of Accounting Literature, 42(1), 80-103. ChalmersK.HayD. & KhlifH. (2019). Internal control in accounting research: A review. Journal of Accounting Literature, 42(1), 80-103. Search in Google Scholar

[7] ALSaqa, Z. H., Hussein, A. I., & Mahmood, S. M. (2019). The impact of blockchain on accounting information systems. Journal of Information Technology Management, 11(3), 62-80. ALSaqaZ. H.HusseinA. I. & MahmoodS. M. (2019). The impact of blockchain on accounting information systems. Journal of Information Technology Management, 11(3), 62-80. Search in Google Scholar

[8] Meiryani, F., Susanto, A., & Warganegara, D. L. (2019). The effect of accounting information systems performance and unthetic behavior on accounting fraud. International Journal of Recent Technology and Engineering (IJRTE), 8(3), 2718-2725. MeiryaniF.SusantoA. & WarganegaraD. L. (2019). The effect of accounting information systems performance and unthetic behavior on accounting fraud. International Journal of Recent Technology and Engineering (IJRTE), 8(3), 2718-2725. Search in Google Scholar

[9] Turner, L., Weickgenannt, A. B., & Copeland, M. K. (2022). Accounting information systems: controls and processes. John Wiley & Sons. TurnerL.WeickgenanntA. B. & CopelandM. K. (2022). Accounting information systems: controls and processes. John Wiley & Sons. Search in Google Scholar

[10] Li, J., Woods, J., & Wu, D. (2020). The impact of accounting training on small business performance and new technology adoption. International Journal of Management Practice, 13(1), 23-46. LiJ.WoodsJ. & WuD. (2020). The impact of accounting training on small business performance and new technology adoption. International Journal of Management Practice, 13(1), 23-46. Search in Google Scholar

[11] Gelinas, U. J., Dull, R. B., & Wheeler, P. (2018). Accounting information systems. Cengage AU. GelinasU. J.DullR. B. & WheelerP. (2018). Accounting information systems. Cengage AU. Search in Google Scholar

[12] Thottoli, M. M., Thomas, K. V., & Ahmed, E. R. (2019). Qualitative analysis on information communication technology and auditing practices of accounting professionals. Journal of Information and Computational Science, 9(9), 529-537. ThottoliM. M.ThomasK. V. & AhmedE. R. (2019). Qualitative analysis on information communication technology and auditing practices of accounting professionals. Journal of Information and Computational Science, 9(9), 529-537. Search in Google Scholar

[13] Al Natour, J. R. A. Q. (2021). The impact of information technology on the quality of accounting information (SFAC NO 8, 2010). Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(13), 885-903. Al NatourJ. R. A. Q. (2021). The impact of information technology on the quality of accounting information (SFAC NO 8, 2010). Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(13), 885-903. Search in Google Scholar

[14] Fuadah, H., & Setiyawati, H. (2020). The Effect of the implementation of transparency and accounting information systems on the quality of financial reports. IJO-International Journal of Business Management (ISSN 2811-2504), 3(11), 01-12. FuadahH. & SetiyawatiH. (2020). The Effect of the implementation of transparency and accounting information systems on the quality of financial reports. IJO-International Journal of Business Management (ISSN 2811-2504), 3(11), 01-12. Search in Google Scholar

[15] Jasim, Y. A., & Raewf, M. B. (2020). Impact of the information technology on the accounting system. Cihan University-Erbil Journal of Humanities and Social Sciences, 4(1), 50-57. JasimY. A. & RaewfM. B. (2020). Impact of the information technology on the accounting system. Cihan University-Erbil Journal of Humanities and Social Sciences, 4(1), 50-57. Search in Google Scholar

[16] Imene, F., & Imhanzenobe, J. (2020). Information technology and the accountant today: What has really changed?. Journal of Accounting and Taxation, 12(1), 48-60. ImeneF. & ImhanzenobeJ. (2020). Information technology and the accountant today: What has really changed?. Journal of Accounting and Taxation, 12(1), 48-60. Search in Google Scholar

[17] Hama, A., & Qurochman, A. N. (2022). ACCOUNTING INFORMATION SYSTEMS, INFORMATION TECHNOLOGY, AND TASK-TECHNOLOGY SUITABILITY ON EMPLOYEE PERFORMANCE. icobuss, 389-398. HamaA. & QurochmanA. N. (2022). ACCOUNTING INFORMATION SYSTEMS, INFORMATION TECHNOLOGY, AND TASK-TECHNOLOGY SUITABILITY ON EMPLOYEE PERFORMANCE. icobuss, 389-398. Search in Google Scholar

[18] Asuquo, A. I., & Udoayang, J. O. (2020). Effect of Accounting Practices on trade and Information technology in Calabar Metropolis. International Journal of Recent Technology and Engineering, 8(6), 1572-1577. AsuquoA. I. & UdoayangJ. O. (2020). Effect of Accounting Practices on trade and Information technology in Calabar Metropolis. International Journal of Recent Technology and Engineering, 8(6), 1572-1577. Search in Google Scholar

[19] Adisanjaya, K., & Ramantha, I. W. (2018). Company area within effectiveness of accounting information system. International Research Journal of Management, IT and Social Sciences, 6(1), 8-18. AdisanjayaK. & RamanthaI. W. (2018). Company area within effectiveness of accounting information system. International Research Journal of Management, IT and Social Sciences, 6(1), 8-18. Search in Google Scholar

[20] Chowdhury, E. K. (2023). Integration of Artificial Intelligence Technology in Management Accounting Information System: An Empirical Study. In Novel financial applications of machine learning and deep learning: algorithms, product modeling, and applications (pp. 35-46). Cham: Springer International Publishing. ChowdhuryE. K. (2023). Integration of Artificial Intelligence Technology in Management Accounting Information System: An Empirical Study. In Novel financial applications of machine learning and deep learning: algorithms, product modeling, and applications (pp. 35-46). Cham: Springer International Publishing. Search in Google Scholar

[21] Bentley-Goode, K. A., Newton, N. J., & Thompson, A. M. (2017). Business strategy, internal control over financial reporting, and audit reporting quality. Auditing: A Journal of Practice & Theory, 36(4), 49-69. Bentley-GoodeK. A.NewtonN. J. & ThompsonA. M. (2017). Business strategy, internal control over financial reporting, and audit reporting quality. Auditing: A Journal of Practice & Theory, 36(4), 49-69. Search in Google Scholar

[22] Bento, R. F., Mertins, L., & White, L. F. (2018). Risk management and internal control: A study of management accounting practice. In Advances in management accounting (Vol. 30, pp. 1-25). Emerald Publishing Limited. BentoR. F.MertinsL. & WhiteL. F. (2018). Risk management and internal control: A study of management accounting practice. In Advances in management accounting (Vol. 30, pp. 1-25). Emerald Publishing Limited. Search in Google Scholar

[23] Keune, M. B., & Keune, T. M. (2018). Do managers make voluntary accounting changes in response to a material weakness in internal control?. Auditing: A Journal of Practice & Theory, 37(2), 107-137. KeuneM. B. & KeuneT. M. (2018). Do managers make voluntary accounting changes in response to a material weakness in internal control?. Auditing: A Journal of Practice & Theory, 37(2), 107-137. Search in Google Scholar

[24] Napitupulu, I. H. (2023). Internal control, manager’s competency, management accounting information systems and good corporate governance: Evidence from rural banks in Indonesia. Global Business Review, 24(3), 563-585. NapitupuluI. H. (2023). Internal control, manager’s competency, management accounting information systems and good corporate governance: Evidence from rural banks in Indonesia. Global Business Review, 24(3), 563-585. Search in Google Scholar

[25] Muthaher, O. (2019). Government Accounting Standard, Human Capacity, Internal Control System And Financial Supervision As A Quality Analysis Of Government Financial Statements. Fokus Ekonomi: Jurnal Ilmiah Ekonomi, 14(1), 186-200. MuthaherO. (2019). Government Accounting Standard, Human Capacity, Internal Control System And Financial Supervision As A Quality Analysis Of Government Financial Statements. Fokus Ekonomi: Jurnal Ilmiah Ekonomi, 14(1), 186-200. Search in Google Scholar

[26] M. Robinson Joel,K. Rajakumari,S. Anu Priya & M. Navaneethakrishnan. (2024). Big data classification using SpinalNet-Fuzzy-ResNeXt based on spark architecture with data mining approach. Data & Knowledge Engineering102364-102364. JoelM. RobinsonRajakumariK.PriyaS. Anu & NavaneethakrishnanM.. (2024). Big data classification using SpinalNet-Fuzzy-ResNeXt based on spark architecture with data mining approach. Data & Knowledge Engineering102364-102364. Search in Google Scholar

[27] Department of Information Technology, Jadavpur University, Kolkata, India,Department of Information Technology, Jadavpur University, Kolkata, India & Department of Information Technology, Jadavpur University, Kolkata, India. (2020). Efficient incremental loading in ETL processing for real-time data integration. Innovations in Systems and Software Engineering: A NASA Journal(2),53-61. Department of Information Technology, Jadavpur University, Kolkata, India,Department of Information Technology, Jadavpur University, Kolkata, India & Department of Information Technology, Jadavpur University, Kolkata, India. (2020). Efficient incremental loading in ETL processing for real-time data integration. Innovations in Systems and Software Engineering: A NASA Journal(2),53-61. Search in Google Scholar

[28] Liu Bin,Yang Zhengyu,Wu Jiaqing & Gu Jie. (2022). OLAP analysis of user energy consumption based on multitemporal distribution characteristics. Journal of Physics: Conference Series(1). BinLiuZhengyuYangJiaqingWu & JieGu. (2022). OLAP analysis of user energy consumption based on multitemporal distribution characteristics. Journal of Physics: Conference Series(1). Search in Google Scholar

[29] Hinpetch Daungsupawong & Viroj Wiwanitkit. (2024). A comment on manuscript Comparison of machine learning algorithms and multiple linear regression for live weight estimation of Akkaraman lambs. Tropical Animal Health and Production(8),338-338. DaungsupawongHinpetch & WiwanitkitViroj. (2024). A comment on manuscript Comparison of machine learning algorithms and multiple linear regression for live weight estimation of Akkaraman lambs. Tropical Animal Health and Production(8),338-338. Search in Google Scholar

[30] Dragan Katić,Hrvoje Krstić,Irena Ištoka Otković & Hana Begić Juričić. (2024). Comparing multiple linear regression and neural network models for predicting heating energy consumption in school buildings in the Federation of Bosnia and Herzegovina. Journal of Building Engineering110728-110728. KatićDraganKrstićHrvojeIštoka OtkovićIrena & JuričićHana Begić. (2024). Comparing multiple linear regression and neural network models for predicting heating energy consumption in school buildings in the Federation of Bosnia and Herzegovina. Journal of Building Engineering110728-110728. Search in Google Scholar