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This paper examines the moderating effect of good corporate governance on the association between internal information quality and tax savings.

This study uses a quantitative approach. It employs an Australian sample of analysis composed of 1,295 firm-year observations from the period 2017 to 2021. Data relating to corporate governance are hand-collected from the annual reports.

Based on the result of the analysis, this study demonstrates that the interaction between corporate governance and quality of internal information is positively associated with tax savings. Superior corporate governance is critical in activating the effect of internal information quality on tax savings. This finding is robust to a battery of robustness checks and additional tests.

This examination utilizes only publicly traded companies from one developed country.

For the company management, an effective governance structure must be at the top because it will determine the development of all other areas. This study emphasizes the need to continuously improve the effectiveness of corporate governance practices. For long-term investors, an important indicator that can be considered in assessing the “safety” of a company’s tax strategy is its corporate governance aspects. For regulators, this study is expected to assist regulators in creating a more adequate corporate governance implementation and disclosure package to be implemented by corporations in the future.

This study provides new evidence on a crucial construct that can strengthen the relationship between internal information quality and tax savings.

This research investigates the distinct characteristics of blockchain technology to safeguard against the deterioration of handover information quality in the post-construction phase. The significance of effective management of handover information is highlighted by global building failures, such as the Grenfell Tower fire in London, UK. Despite existing technological interventions, there remains a paucity of understanding regarding the factors contributing to the decline in the quality of handover information during the post-construction phase.

This study employed a multi-case studies approach across five higher education institutions. It involved conducting semi-structured interviews with 52 asset management professionals, uncovering the underlying reasons for the decline in handover information quality. Building on these insights, the study performed a mapping exercise to align these identified factors with blockchain technology features and information quality dimensions, aiming to evaluate blockchain’s potential in managing quality handover information.

The study findings suggest that blockchain technology offers advantages but has limitations in addressing all the identified quality issues of managing handover information. Due to the lack of an automated process and file-based information exchange, updating handover information still requires an error-prone manual process, leading to potential information loss. Additionally, no solutions are available for encoding drawings for updates and validation.

This study proposes a framework integrating blockchain to enhance the information management process and improve handover information quality.

A theoretical approach, describing the factors which may affect the service quality related to communication through intelligent interfaces. Considers service quality in general and points out quality factors and requirements in relation to the information search process with respect to the formulation of information need. Quality is judged by the user according to the agreement between his or her expectations and experience in the actual search situation, but influenced by: interactive service quality, physical quality, institutional quality and factors related to cognitive authority and technical user‐friendliness.

A study was done to document the standards that should be adhered to by library and information professionals in Zimbabwe to assure quality in service provision in order to meet the sustainable development goals. A literature review and web content analysis were done to unpack the various standards that all types of libraries should consider from library buildings, service provision, qualifications and accreditation of library and information science schools and professionals, and assessing the impact of libraries in the communities that they are serving. The findings review that there are international and national standards from various governing bodies that should be considered in library and information service provision. The author recommends the implementation of these standards in all the libraries to assure quality in library and information service provision.

The issues of development of decisions are very important during formation of the system of management of modern business systems in the conditions of turbulence of external conditions. The ideas of rational structuring of information flows, which are used for decision making, are related to the necessity for development of communicative culture of companies. Quality of interaction between persons that participate in decision making should be assessed by analyzing the ratio of probabilities that characterize quality of information and correctness of decisions and development of a special model.

This study aims to investigate the quality of disclosure of a cutting-edge reporting tool – integrated reporting (<IR>) – in terms of its effectiveness to report on COVID-19 pandemic information, its ability to provide forward-looking information and risk impact implications, and its quality determinants in challenging times.

Thanks to a content analysis of 247 <IR> for FY20, an integrated reporting disclosure score was developed to assess the disclosure quality provided by the sampled companies. Three research questions were tested through logistic regressions.

Non-financial disclosure activities struggle to provide adequate information in terms of potential future scenarios, risk assessment and forward-looking analyses. However, companies incorporated in “Anglo-Saxon” territories drafted integrated reports of higher quality. More recently, incorporated companies have made a greater effort to measure and report COVID-19 pandemic impacts on environmental, social and governance and business activities, also increasing their risk assessment and mitigation efforts. Concerning the determinants of disclosure quality, leverage, corporate governance structures, country of incorporation and belonging to “high impact” industries all lead to a higher quality of <IR> disclosure.

Examining in detail corporate social responsibility activities and corporate governance integrity is pivotal to orienting strategy towards sustainable trajectories: to do so, corporate reporting and disclosure practices are essential tools. In this context, corporate governance systems that emphasize board diversity are proven, even in disruptive circumstances, to play a crucial role in providing corporate reports of higher quality. High disclosure quality that goes beyond mere financial results is considered to be necessary to remain competitive strategically, socially and environmentally.

Purpose – The overall purpose of this study is to investigate whether literacy levels and external user-pressure by the Uganda Revenue Authority affect the perceived quality of accounting information of Ugandan SMEs.

Design/methodology/approach – A postal questionnaire survey of 98 SMEs drawn from Kampala, Uganda was undertaken. Ordinary Least Squares (OLS) regression was used to determine whether literacy levels and external user-pressure affect the quality of accounting information controlling for firm size, accounting qualification and firm age.

Findings – The findings suggest that literacy levels and external user-pressure influence the perceived quality of accounting information. Accounting qualification and firm age were also found to be positively associated with the quality of accounting information. However, there is no significant relationship between firm size and quality of accounting information.

Originality/value – The study provides evidence of the effect of literacy and external user-pressure on the quality of accounting information in a developing country where such evidence does not currently exist.

Implications – Since accounting information is important for economic growth, the Ugandan government needs to spend more resources to improve the literacy especially among the SMEs. The Uganda Revenue Authority also needs to maintain pressure on SMEs to improve the quality of information provided by SMEs since such information is important for assessing tax payable.

Big data marketing analytics (BDMA) has been discovered to be a key contributing factor to developing necessary marketing capabilities. This research aims to investigate the impact of the technology and information quality of BDMA on the critical marketing capabilities by differentiating between firms with low and high perceived market performance.

The responses were collected from marketing professionals familiar with BDMA in North America (N = 236). The analysis was done with partial least squares-structural equation modelling (PLS-SEM).

The results indicated positive and significant relationships between the information and technology quality as exogenous constructs and the endogenous constructs of the marketing capabilities of marketing planning, implementation and customer relationship management (CRM) with mainly moderate effect sizes. Differences in the path coefficients in the structural model were detected between firms with low and high perceived market performance.

This research indicates the critical role of technology and information quality in developing marketing capabilities. The study discovered heterogeneity in the sample population when using the low and high perceived market performance as the source of potential heterogeneity, the presence of which would likely cause a threat to the validity of the results in case heterogeneity is not considered. Thus, this research builds on previous research by considering this issue.

As e-HRM systems move into the ‘smart’ technology realm, expectations and capabilities for both the automational and informational features of e-HRM systems are increasing. This chapter uses the well-established DeLone and McLean (D&M) model from the information systems literature to analyze how a smart workforce management system can create value for an organization.

The chapter is based on an exploratory case study conducted with a North American industrial products firm. We review three systems-level predictors of success from the D&M model (system quality, information quality, and service quality) and evaluate the company’s systems on these attributes.

The company’s e-HRM systems fall short on the information quality dimension, which limits potential for overall system success related to smart workforce management.

The e-HRM literature focuses on individual-level factors of system success, while the D&M model uses more macro factors. Blending these may help researchers and practitioners develop a more complete view of e-HRM systems. Conclusions from this chapter are limited due to the use of a single, exploratory case study.

Companies must pay attention to all three predictors of system quality when developing smart workforce management systems. In particular, implementation of a data governance program could help companies improve information quality of their systems.

This chapter adds to the literature on smart workforce management by using a model from the information systems literature and a practical example to explore how such a system could add value.

We analyze the quality of accounting information reported by public firms in Latin America and United States of America.

To reach our objective, an exploratory and descriptive research was developed. To analyze the dimensions of accounting information quality, the operational model present in literature were applied which assess the persistence in earnings (Dechow & Schrand, 2004), the level of conservatism (Ball & Shivakumar, 2005), accounting earnings management (Pae, 2005) and accruals quality measurement (Dechow & Dichev, 2002), in a sample composed of publicly traded companies in the markets of Latin America and the North America (represented by USA), totaling 2,526 companies, from 2005 to 2011.

Our results evidenced that financial reporting of Latin-American companies are less conservative (except for Brazilian companies) and has similar level of earnings management in comparison to the North-American ones. Concerning to the quality of accruals it was observed that there are significant differences especially related to accruals of Brazilian companies.

Our results suggest differences in the quality of accounting information, originated by the economic environment where the company is inserted. So, investors must be careful when they are comparing firms between these markets, because the results were different for some cases, which may lead the investors to make misallocation of his resources.

We expanded previous literature by the use of various proxies for accounting quality, comparing firms on emerging markets with the major capital market (USA), and the crises period of time.