（2005）On Data Reliability Assessment in Accounting Information Systems.pdfVIP

Information Systems Research informs® Vol. 16, No. 3, September 2005, pp. 307–326 doi 10.1287/isre.1050.0063 issn 1047-7047 eissn 1526-5536 05 1603 0307 © 2005 INFORMS On Data Reliability Assessment in Accounting Information Systems Ramayya Krishnan The Heinz School, Carnegie Mellon University, Pittsburgh, Pennsylvania 15213-3890, rk2x@ James Peters The R. H. Smith School of Business, University of Maryland, College Park, Maryland 20742-7215, jmpeters@ Rema Padman, David Kaplan The Heinz School, Carnegie Mellon University, Pittsburgh, Pennsylvania 15213-3890 {rpadman@, djk@} The need to ensure reliability of data in information systems has long been recognized. However, recent accounting scandals and the subsequent requirements enacted in the Sarbanes-Oxley Act have made data reliability assessment of critical importance to organizations, particularly for accounting data. Using the account- ing functions of management information systems as a context, this paper develops an interdisciplinary approach to data reliability assessment. Our work builds on the literature in accounting and auditing, where reliability assessment has