Accounting Information Systems Quality and Audit Quality: Evidence from Public and Private Sector Organizations

Dennis Kwasi Botwe; Jeffrey Atikese Gyimah; Vida Awatey; Freda Nukunu; David Owusu Korankye

Accounting Information Systems Quality and Audit Quality: Evidence from Public and Private Sector Organizations

Author(s)	Mr. Dennis Kwasi Botwe, Mr. Jeffrey Atikese Gyimah, Mrs. Vida Awatey, Ms. Freda Nukunu, David Owusu Korankye
Country	Ghana
Abstract	Accounting Information Systems Quality and Audit Quality: A Systematic Literature Review The purpose of this study is to examine the relationship that exists between Accounting Information Systems (AIS) quality and audit quality through the application of a Systematic Literature Review (SLR) approach. The focus is to determine the major factors that affect AIS quality and to examine the effect that these factors have on audit quality in public and private sector organizations. The study is based on the SLR approach, as described by Barbara Kitchenham, where a systematic search for literature is performed through Google Scholar and other online databases such as Scopus. The search yielded 65 articles published between 2015 and 2024, and 18 relevant studies were included after filtering through a set of predefined criteria. The results showed that AIS quality is a major factor that enhances audit quality through factors such as the accuracy of the data, internal controls, system reliability, and timeliness of information. The major factors that affect AIS quality include system integration, user competence, internal controls, and technological infrastructure. The results also showed that a high-quality AIS helps auditors to detect material misstatements and improve audit efficiency. The study contributes to existing literature by providing a comprehensive synthesis of AIS and audit quality relationships, particularly within developing economies. It also highlights research gaps and suggests areas for future empirical investigation.
Keywords	Accounting Information Systems, Audit Quality, Systematic Literature Review, Internal Controls, Information Quality
Published In	Volume 7, Issue 3, May-June 2026
Published On	2026-05-19

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Accounting Information Systems Quality and Audit Quality: Evidence from Public and Private Sector Organizations

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