This conference is aimed to encourage accounting information systems (AIS) researchers around the world, especially outside the US, to submit their original academic papers to the Journal of Information Systems (JIS). More importantly, this special issue would like to highlight the unique institutional contexts in different countries and regions that can further our understanding in accounting information systems research. The Journal of Information Systems is the academic journal of the Accounting Information Systems (AIS) Section of the American Accounting Association (AAA). Its goal is to support, promote, and advance accounting information systems knowledge. The primary criterion for publication in JIS is contribution to the accounting information systems (AIS), accounting and auditing domains by the application or understanding of information technology theory and practice.