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<title>International Journal of Law and Management:</title>
<subTitle>Impact of accounting information
system on corporate governance:
evidence from Pakistani
textile sector</subTitle>
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<name type="Personal Name" authority="">
<namePart>Samza Fatima</namePart>
<role><roleTerm type="text">Primary Author</roleTerm></role>
</name>
<name type="Personal Name" authority="">
<namePart>Muhammad Ishtiaq</namePart>
<role><roleTerm type="text">Additional Author</roleTerm></role>
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<name type="Personal Name" authority="">
<namePart>Adnan Javed</namePart>
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<place><placeTerm type="text">ENGLAND</placeTerm></place>
<publisher>EMERALD INSIGHT</publisher>
<dateIssued>2021</dateIssued>
<issuance>monographic</issuance>
<edition></edition>
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<note>Abstract
Purpose – Efficient corporate governance is always important to safeguard the interest of all the
stakeholders in the business environment. Therefore, this study focuses on the investigation of the
relationship between accounting information systems (AIS) and corporate governance in the textile sector of
Pakistan. The textile sector is the backbone of the Pakistani economy and has an important contribution
toward the gross domestic product and as well as exports of the country.
Design/methodology/approach – The data were collected from the finance managers with the sample
size of 300 firms of All Pakistan textile mills association, self-delivery and collection method used. Both
descriptive and inferential statistics used to analyze data through the Statistical Package for Social Sciences 23.
Findings – The findings of this study proved that AIS has a significant impact on corporate governance. It
is important from the management point of view to record the daily transaction in a better way with the use of
a specific system and every member uses the computerized system to accomplish their tasks in the
organization.
Originality/value – The textile industry is the backbone of Pakistan’s economy. The study conducted in
this paper by primary data and drawing original contributions in the existing literature. Moreover, the
findings of this study are going to have considerable theoretical and practical implications for the market.</note>
<subject authority=""><topic>Corporate governance, Sarbanes-Oxley Act</topic></subject>
<subject authority=""><topic>Textile sector of Pakistan</topic></subject>
<subject authority=""><topic>Impact of corporate governance</topic></subject>
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