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The main objective of this research is to analyze the influence of independent commissioner, audit committee, managerial ownership, and institutional ownership on earnings quality. This study also observes the role of a firm’s size as a moderating variable. Using specific considerations, the number of the sample is reduced to 20 out of 144 companies from manufacturing companies listed in the Indonesian Stock Exchange during 2013–2016. The data analysis in this research used moderating regression. The results show that managerial ownership affects positively toward quality of the earnings. The firm’s size has proven to be able to strengthen the influence of managerial ownership and institutional ownership on earnings quality. Overall, this study reveals that the implementation of good corporate governance has been obliged by the government, but the supervisory function has not been executed optimally so it is not fully able to affect earnings quality. The results of this study contribute to both investors and potential investors in investment decisions. This paper suggests considering managerial and institutional ownership and company size since the variable is proven to be able to improve earnings quality.

Information System (IS) flexibility has been regarded as an important indicator of information technology success. This article provides a model of IS flexibility encompassing all stages of IS implementation and usage. The model considers the cognitive factors from IS staff and users as important leveraging IS flexibility with adaptation activities. A review of constructs extending from the interpretive flexibility perspective in the literature is used to identify these cognitive factors. By hypothesizing the relationships among these cognitive factors, IS flexibility, and adaptation activities several propositions are identified. Empirical testing is then warranted to refute or validate the propositions. [Article copies are available for purchase from InfoSci-on-Demand.com]

This paper explores whether IT and audit professionals have different perceptions of the substantive and symbolic perspectives of information security assurance and the role of security configuration management (SCM) using a mixture of qualitative and quantitative approaches. Importance performance analysis (IPA) is utilized to identify differences in perceived importance and perceived controllability from both substantive and symbolic perspectives between these two professional groups. Our results suggest that SCM plays a vital role in maintaining consistency between the IT and audit professionals by enhancing their confidence in controlling and managing information security control sets. IPA also helps determine an information security program's strengths and weaknesses and supports remedial strategic actions more efficiently. Implications for both research and practice are discussed.