Aim/Purpose: The purpose of this study is to investigate the interrelationship among the quality measures of information system success, including system quality, information, quality, and service quality, that eventually influence accounting information systems effectiveness. Background: It is generally believed that investment in an information system offers opportunities to organizations for business process efficiency and effectiveness. Despite huge investments in accounting information systems, banks in Nigeria have not realized the full potential benefits of using these systems because of persistent failures. Few studies have been conducted to address the problem. Methodology: A survey research design was used to collect data, and a total of 287 questionnaires were retrieved from respondents in the Nigerian banking sector. Contribution: This study contributes to the understanding of the most important antecedent factors of the quality measures, the interrelationship among the quality measures, and the influence of these measures on the accounting information systems effectiveness. Findings: The result of the study revealed that security, ease of use, and efficiency are key features of system quality, while the information quality dimension includes accuracy, timeliness, and completeness. The result of the study further revealed that information quality and system quality have significant influences on accounting information systems effectiveness. Recommendations for Practitioners: This study provides practitioners with important measures for evaluation of AIS effectiveness in the context of Nigerian banks. Recommendation for Researchers: Future researchers may build on the findings of current study to conduct fur-ther research in the area of AIS effectiveness in different contexts. Future Research: This study examines only three quality measures of Delone and Mclean model and antecedents of information and system quality measures, neglecting contingency factor. Therefore, future study should include other factors to the AIS effectiveness model to help in developing more specific theory in AIS domain.

This study examines the influence of intra-organizational factors on Accounting Information System (AIS) effectiveness in Nigeria. These are internal organizational capabilities such as the internal control quality, training, and top management support that can significantly affect the success of AIS among the Nigerian Banks. In this study, exploratory research approach was adopted. A self-administered questionnaire was distributed to regional and branch offices of banks in Nigeria. A valid response rate of 48.4% was achieved, and the survey data were analyzed using Statistical Package for Social Sciences (SPSS) for the descriptive statistics and structural equation modeling for inferential analysis. The results of the study revealed that internal control quality and training are the most crucial factors in ensuring AIS effectiveness. The result further revealed that top management support is less important for the success of the systems. The findings suggest that banks should pay more attention to the internal control quality and training since they were found to be influencing the effectiveness of the system. Thus, when managers provide all the required in-house resources to support AIS, it would lead to the success of the system and which eventual result to realizing the full potential of their investment.

The overwhelmingly rapid adoption of e-business technology in theNigerian banking sector has resulted in new challenges particularly in thearea of internal control. Although there are conflicting findings on the useof Accounting Information System and internal problems in the bankingsector, the fact remains that internal control is associated with fraud. Inthis regards, for banks to effectively detect and prevent fraud, the use ofAccounting Information System as tool for effective internal control isnecessary. This study aims to propose a model of the effect of internal controlquality in Nigerian banking sector. it is hypothesised that administrativecontrol, data control, and output control has significant influence on internalcontrol quality. The study further hypothesised that internal control qualitywould significantly influence AIS effectiveness uses organisation as unitof analysis with commercial banks that are listed on the Nigerian StockExchange as the target population. A quantitative data will be gatheredusing cross-sectional survey approach. Ordinary least square will be usedfor data analysis. The findings of this study will provide a solution to bankmanagers and other stakeholders in the banking sector regarding internalcontrol weakness experiences over the years.

This study observed that many researchers measured the quality of financial reports indirectly by focusing on attributes that are believed to influence the quality of financial reports, such as earning management, financial restatements, and timeless. Therefore, this study aimed to make a contribution in order to improve the measurement of financial reporting quality such as relevance and faithful representation (as fundamental characteristics), while understandability, comparability, verifiability and timeliness (as enhancing characteristics). For the purpose of this research work, primary data were used to examine the attributes of the financial reporting quality collected from Bauchi state investment corporation (BIC). Regression analysis was used to analyze the data collected from the respondents. The study found that Bauchi state investment corporation engaged in earning management activities, but both the internal and the external auditors failed to detect such practices. Therefore, this study recommends that, interested users such as Stock Exchange Commission (SEC) should consider how corporations’ financial reporting quality is determined and presented to the general users.

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