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This paper aims to discuss the idea that businesses, for survival in the market, need a competitive edge. This edge can be achieved by focusing on business processes as informational work (IW) systems rather than physical work systems and then to focus on achieving information integrity. In order to achieve this aim the strategy should be to model a business process to achieve both operational and goal integrity. An analytical framework for the same is to be described.

The paper uses an analytical approach. First a literature survey is conducted to find out whether the business process models being followed currently are sufficient to give a competitive edge to business. Subsequently, the information integrity approach is introduced and a framework is suggested to model the business processes.

The main findings of the paper are that the current business processes which are physical in nature need to be perceived as information oriented processes. Moreover, these IW systems need to process information with integrity. The paper explains the concept of information integrity in a detailed way by covering all aspects of the same, namely identification of business process as a multistage information system, explanation of information as a function of recipient, suggesting a structure of a good business process model, identifying the criticality of information integrity for business competitive advantage and listing the emerging information integrity requirements.

The paper adds value because it analytically puts forth the complete check list of activities for business process modeling with information integrity.

This paper aims to assess the Protection of Personal Information Act (No. 4 of 2013) (POPIA) in South African (SA) universities sector with the objective to formulate code of conduct to improve compliance.

The case study approach was used in this study. Data were collected using interviews with the SA universities’ representatives during the POPIA consultative workshop.

The results showed that most of the participants were not aware of the POPIA, lack of collaboration between the legal practitioners, records managers and archivist. Internal control systems with Information Communication Technology (ICT) need to be in in place to provide information integrity and the value of international integrity with regard to the international students and staff.

This paper is based on the first phase of the national consultative workshop with 25 SA public universities held between January and November 2018. The findings of the study are transferable to other sectors like health and infrastructure.

The findings are expected to be instrumental to the formulation of universities’ code of conduct in line with POPIA.

The POPIA, if not properly implemented, can contribute to the violation of information integrity of the international students with regard to research and cultural exchange programme. Furthermore, it can affect SA trade relations with the European countries as it is a requirement for non- European countries to comply with the European Union General Data Protection Regulations (GDPR).

This study is useful to ensure consultation of the POPIA. Is also essential for the POPIA to be aligned with the international norms and standards such as GDPR.

We know more about the past than about the future. Accounting information and knowledge of the past come from the fact that the methods we use to arrive at beliefs about the past are generally more reliable than those generating predictions of the future. Because future uncertainty is linked to the arrow of time, its increase coincides with the flow of time from the past and present to the future. To facilitate and decrease uncertainty, accountants produce an ever‐increasing amount of future‐oriented information through the use of inter alia book entries. The integrity issues of this method of information creation are investigated in this article. It is found that the integrity of information may be affected when book entries are used.

This study aims at investigating the extent of SysTrust’s framework (principles and criteria) as an internal control approach for assuring the reliability of accounting information system (AIS) were being implemented in Jordanian business organizations.

The study is based on primary data collected through a structured questionnaire from 239 out of 328 shareholdings companies. The survey units were the shareholding companies in Jordan, and the single key respondents approach was adopted. The extents of SysTrust principles were also measured. Previously validated instruments were used where required. The data were analysed using t-test and ANOVA.

The results indicated that the extent of SysTrust being implemented could be considered to be moderate at this stage. This implies that there are some variations among business organizations in terms of their level of implementing of SysTrust principles and criteria. The results also showed that the extent of SysTrust principles being implemented was varied among business organizations based on their business sector. However, there were not found varied due to their size of business and a length of time in business (experience).

This study is only conducted in Jordan as a developing country. Although Jordan is a valid indicator of prevalent factors in the wider MENA region and developing countries, the lack of external validity of this research means that any generalization of the research findings should be made with caution. Future research can be orientated to other national and cultural settings and compared with the results of this study.

The study provides evidence of the need for management to recognize the importance of the implementation of SysTrust principles and criteria as an internal control for assuring the reliability of AIS within their organizations and be aware which of these principles are appropriate to their size and industry sector.

The findings would be valuable for academic researchers, managers and professional accounting to acquire a better undemanding of the current status of the implementation of the SysTrust principles (i.e., availability, security, integrity processing, confidentiality, and privacy) as an internal control method for assuring the reliability of AIS by testing the phenomenon in Jordan as a developing country.

The purpose of this paper is to explore the human factors triggering information leakage and investigate how companies mitigate insider threat for information sharing integrity.

The methodology employed is multiple case studies approach with in-depth interviews with five multinational enterprises (MNEs)/multinational corporations (MNCs).

The findings reveal that information leakage can be approached with human governance mechanism such as organizational ethical climate and information security culture. Besides, higher frequency of leakages negatively affects information sharing integrity. Moreover, this paper also contributes to a research framework which could be a guide to overcome information leakage issue in information sharing.

The current study involved MNCs/MNEs operating in Malaysia, while companies in other countries may have different ethical climate and information sharing culture. Thus, for future research, it will be good to replicate the study in a larger geographic region to verify the findings and insights of this research.

This research contributes to the industry and business that are striving toward solving the mounting problem of information leakage by raising awareness of human factors and to take appropriate mitigating governance strategies to pre-empt information leakage. This paper also contributes to a novel theoretical model that characterizes the iniquities of humans in sharing information, and suggests measures which could be a guide to avert disruptive leakages.

This paper is likely an unprecedented research in molding human governance in the domain of information sharing and its Achilles’ heel which is information leakage.

Currently the healthcare industry in the US is not only contending with relentless pressures to lower costs while maintaining and increasing the quality of service but is also under a stringent timeline to become compliant with the health insurance, portability and accountability act (HIPAA) regulatory requirements. Robust healthcare information systems (HCIS) become critical to enabling healthcare organizations address these challenges. Hence, it becomes an imperative need that the information that is captured, generated and disseminated by these HCIS be of the highest possible integrity and quality as well as compliant with regulatory requirements. This paper addresses this need by proposing an integrative framework for HIPAA compliant, I*IQ HCIS. It bases this framework on an integration of the requirements for HIPAA compliance, the principles of information integrity, as well as the healthcare quality aims set forth by the Committee on the Quality of Healthcare in America.

This study examines the correlation between ownership structure (OS) and financial reporting integrity (FRI), with emphasis on the impact of earnings quality (EQ) in the Egyptian context.

The study uses data from 472 firm-year observations of Egyptian publicly listed companies between 2014 and 2021 and carried out descriptive statistics, correlation tests, multiple regression analysis and two-stage least squares (2SLS) to test the hypotheses.

The results revealed that blockholders and institutional ownership significantly enhance reporting integrity through effective oversight and monitoring. The findings underscore the vital role of concentrated OS in overseeing reporting practices and mitigating managerial opportunism, thereby improving the transparency and reliability of financial disclosures in Egypt.

The findings enrich the literature on corporate governance and financial reporting quality and have important implications for policymakers, regulators and corporate stakeholders.

This work contributes valuable insights on how OS and EQ can bolster FRI, offering crucial information for combating financial crises and facilitating smooth business operations in Egypt.

The purpose of this paper is to examine whether comments made by Big‐Six auditors about their post‐audit perceptions of the client's integrity were influenced by their firm's rating of the client's integrity prior to the start of the current audit.

The paper uses an established fraud detection case study with a manipulation of client integrity. The participants include 152 managers and 342 seniors from five of the then Big‐Six firms.

The findings indicates that auditors were insensitive to client integrity ratings in the audit planning/risk assessment stage of the audit.

The very foundation of corporate governance and the value of the audit are weakened when client integrity is questionable and may not result in implementing more rigorous audit procedures suggested by Mautz and Sharaf.

The existent literature cannot be used to determine whether or not Auditing Standards enacted since 1991 have had any effect on the practice of auditing in this area. Consequently, this paper contributes to the literature by establishing a 1991 (i.e. before Statement of Auditing Standards 82) baseline for evaluation purposes. (A baseline being a point of reference to compare the results of future research.)

The purpose of this paper is to propose a food supply chain (SC) integrity framework in the context of halal food.

This paper provides a discussion on the development of food SC integrity framework using triangulation of interviews’ insights with literature.

Current industry practices such as standards have not been sufficient in embracing the concept of food SC integrity. As the food SC is complex, food SC integrity framework is proposed as a solution. This paper proposes food SC integrity framework for halal food. It consists of four dimensions, namely: raw material, production, service, and information integrity. In addition, key elements for each dimension are derived from the interviews’ insights.

The framework provides the evidence that the safeguarding of halal food integrity does not rely solely on certification; but it requires an extensive effort beyond certification.

Safeguarding of food integrity should involve all stages and actors of the SC. Religious standards should incorporate SC integrity profiling through a controlling mechanism to promote higher food product integrity.

Food SC integrity framework is important to religious food as it plays a significant role to the population. This study contributes to a newly developed SC integrity framework in the context of halal food.

The current complex halal food supply chain (SC) has caused food scandals, which have illustrated the weakness of multiple food quality standards and certification and audits in ensuring food safety. Drawn on the resource-based view (RBV) theory, the purpose of this study is to explore the impacts of SC integration (SCI) on halal food SC integrity and, consequently, food quality.

Empirical data were collected from 275 halal-certified food companies in Malaysia and analysed using structural equation modelling – SmartPLS3.0.

The results confirmed that SCI, including internal, supplier and customer integrations, has significant effects on the dimensions of the halal food SC integrity which, in turn, lead to halal food safety and quality.

The importance of SCI in halal food SC is highlighted in this study. The impact of SCI is contexted in halal food SC integrity and food quality. Therefore, it provides a clear understanding to managers of SC applicability in the halal food industry.

Based on the RBV theory, this study contributes to the limited body of research of the relationships among SCI from the context of the halal industry with a specific focus on food supply chain integrity and food quality.