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Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE's Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
With the widespread promotion of IT and enterprise continuous improvement in the degree of information, more and more scholars and business executives will pay a attention to information systems risk assessment and control. Particularly, the reliable and trustworthy of AIS be regard as a key to the organizational decision-making activities. In this paper, a large number of Chinese enterprises and AIS users, based on the order to the credibility of AIS as an entry point to the impact of the credibility of the behavior and consequences of the theoretical discussions. The study found that: (1) Accounting information system planning for the initial behavior of the system produced significant effect on the future operation, including compliance, integration, participation and auditability features such as the credibility of accounting information system of a greater impact on in varying degrees; (2) on the impact of the credibility of accounting information system, including planning, technical factors and management factors, and the latter is greater than the former. Finally the article gives some suggestions to improve the credibility: Ranging from strategic planning phase of great importance to the credibility of accounting information systems; technical and management members to participate in planning a guarantee of success; to pay full attention to the auditability of process and results of AIS.