The Impact of Accounting Information Systems on Ethical Behavior in Accounting and External Auditin
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Abstract
The accounting information system is an important tool useful for preparing high-quality accounting information. It is also believed that accounting information system can assist in accounting ethics practices. Because the less human factor there is in recording and reporting, the less likely fraud is to occur.
As a result of the study, it was found that accounting information systems reflected positively on professional accounting ethics practices, meaning that accounting information systems helped in professional accounting ethics practices. It also concluded that the accounting information system has a positive impact on the auditor’s work because it provides quick and traceable data provided by the external auditor while performing his work.
Keywords: External Auditor, Accounting Information Systems, Information Technology, Ethics of The Accounting Profession, accounting profession.
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