Welcome to Journal of Accounting Information and Innovation

JAII publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.

Granlund: Turku School of Economics and Business Administration, Turku, Finland

Dillard: Victoria University of Wellington, New Zealand

Shu-Hsing Li, National Taiwan University, Taiwan

Yue Ma, City University of Hong Kong, Hong Kong

Ching-chong Lai, Academia Sinica, Taiwan 

Yong Gyu Lee, Sungkyunkwan University, Korea

Guangzhong Li, Sun Yat-sen University Business School, China

Oliver Zhen Li, National University of Singapore, Singapore

Tiemei Li, University of Ottawa, Canada 

Bohui Zhang, University of New South Wales, Australia 

Liandong Zhang, City University of Hong Kong, Hong Kong 

JAIIis currently index in thomson Reuter research ID, google scholar,  ResearchGate, lockss, DOAJ and J-Gate

Impact Factor® as reported in the 2017 Journal Citation Reports (scientific Journal Impact Factor, 2018): 4.73

Recent Publication

BASEL REQUIREMENTS ON CAPITAL SUFFICIENCY AND BANK PERFORMANCE – A STUDY OF NIGERIAN BANKS

Gbalam Peter Eze (Ph.D)

Abstract::The research objectives were basically to determine if shareholders capital and debt capital of the selected banks had a significant impact on return on assets giving the l, level of compliance to safety, liquidity, profitability and compliance by banks to global standards in contemporary times. The methodology adopted was regression analysis applied with E-views statistical tools. The findings indicated that share capital and debt capital play a significant role by increasing the survival probability and returns on capital, hence the rejection of the hypotheses. This explains the emphasis by proponents of the Basel Accord on capital adequacy in ensuring healthy banks and the economy as a whole. In conclusion, the success of financial reforms on economic growth depends on the level of financial development achieved in such an economy by the banks, especially the ones considered too big to fail. I recommended that the Government needs to maintain a stable economic policy especially under rising inflation and foreign exchange scarcity in Nigeria. Financial reforms are not exhaustive and hence monetary authorities should not rest on their oars

EFFECT OF AUDIT COMMITTEE CHARACTERISTICS ON FINANCIAL REPORTING QUALITY

Ogaluzor Odinakachukwu Ifeanyichukwu and Dr John Ohaka

Abstract::The purpose of this study is to determine whether the quality of financial reporting in consumer goods manufacturing companies quoted in the Nigerian stock exchange is affected by the Characteristics of Audit Committee. Specifically, the study considered the relationship between effect of Audit Committee’s independence on value relevance of accounting information and on earnings management. It also considered the effect of audit size on value relevance of accounting information and on earnings management. Data was collected from 15 listed consumer goods manufacturing companies. Secondary data was extracted over eleven year-period covering from 2006 to 2016. A balanced panel data analytical approach was used since the data points consists of equal time series for each of the cross-section of the sampled firms.

EFFECT OF OIL PRICE VOLATILITY ON THE VOLATILITY OF THE NIGERIAN ALL SHARE INDEX

Elias Igwebuike Agbo and Nwankwo, S. N.P.

Abstract::This paper examines the effect of oil price volatility on the volatility of Nigeria’s all –share index, usingmonthly frequency data that cover the period from January1997 to December 2016. It employs the EGARCH [1,1] methodology for data analysis.Average monthly exhange rates and inflation rates are introduced as control variables.The results of the study suggest that oil price volatility has a negative and significant effect on the volatility of all-share index.. The study advises market participants to target oil price movements as an important instrument for predicting the volatility of Nigeria’s stock market performance.

EFFECT OF ELECTRONIC BANKING SYSTEM ON FINANCIAL PERFORMANCE OF SELECTED DEPOSIT MONEY BANKS IN NIGERIA, 2008 - 2017

Agu, Bertram Onyebuchi, Ph.D and Nwankwo, S.N.P., Ph.D

Abstract::The study examined the effect of Electronic Banking System on financial Performance of selected Deposit Money Banks in Nigeria. The Automated Teller Machine (ATM), Point of Sale (POS), Mobile Money Transfer (MMT) was proxies for Electronic Banking used to examine their effects on the aggregate Return on Equity (ROE) of deposit money banks in Nigeria. The research design was an ex post facto research design which made use of secondary data covering the period of 2008-2017. The main models that underpinned the study are; Bank-focused Model, bank-led model and non-bank-led model. The study adopted the ordinary least square (OLS) multiple regression method of analysis in determining the extent of the effects exerted on selected deposit money banks by ATM, MMT and POS. The result of the analysis shows that ATM and MMT have positive and no significant effect on ROE while POS has negative and no significant effect on ROE of selected deposit money banks in Nigeria

EFFECT OF TOXIC ASSET ON FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN NIGERIA

Ugwueze, Sylvanus Anene, Onyekwelu, Uche Lucy, Phd. & Nwankwo C.N. Ph.D.

Abstract::This study evaluated the effect of toxic asset on financial performance of commercial banks in Nigeria. Other specific objectives include: specifically it assesses the effect of bad and doubtful on return on assets, the effect of Loans and advances on return on assets and studied the effect of doubtful debts on their return on assets. The study employed secondary data. The data was collected from quoted companies in Nigeria, published financial statement of the banks from 2007-2016. The annual report is covers a period of 10 years.The study shows that growing continuation in the amount of bad and doubtful debts in Nigeria money deposit banks are causes by inadequate close monitoring of the borrowers to ensure proper utilization of fund (i.e. on site visit to factory or project site), incessant increase in interest rate (lending rate), lack of adequate knowledge of the loan seeker, failure by commercial banks to give their loan immediate follow-up to avoid diversion and poor credit policy administration