The Impact of Firm Characteristics and IT Governance on IT Material Weaknesses

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dc.contributor.authorZhang, Peiqin
dc.contributor.authorZhao, Kexin
dc.contributor.authorKumar, Ram L.
dc.date.accessioned2019-04-05T15:45:41Z
dc.date.available2019-04-05T15:45:41Z
dc.date.issued2018-04
dc.description.abstractAccurate and timely reporting of organizational performance is becoming increasingly important and highly regulated. However, organizations face a variety of challenges in seeking to provide accurate and reliable information due to the existence of IT control problems. Hence it is important for end users including auditors and managers to understand how to manage IT material weaknesses ITMWs. While there is extensive accounting research on general material weaknesses MWs, ITMWs are under researched. This article identifies key firm characteristics that appear to be related to ITMWs. In addition, the authors suggest that IT governance may help firms mitigate such problems. To gain a deeper understanding of IT governance effects, this article proposes a model which includes an innovative construct, ITGOV, operationalized using secondary data. The authors empirically validate the proposed model based on a data set of 1,112 firms. Their study illustrates the differences between ITMWs and general MWs. These results can also help end users computing by offering insights into better management of ITMWs.
dc.description.departmentBusiness Administration
dc.formatText
dc.format.extent24 pages
dc.format.medium1 file (.pdf)
dc.identifier.citationZhang, P., Zhao, K. & Kumar, R. L. (2018). The impact of firm characteristics and IT governance on IT material weaknesses. Journal of Organizational and End User Computing, 30(2), pp. 88-111.
dc.identifier.doihttps://doi.org/10.4018/JOEUC.2018040105
dc.identifier.urihttps://hdl.handle.net/10877/7960
dc.language.isoen
dc.publisherIGI Global
dc.rights.holder© 2018 IGI Global
dc.sourceJournal of Organizational and End User Computing, April-June 2018, Vol. 30, No. 2.
dc.subjectIT governance
dc.subjectIT internal controls
dc.subjectIT material weaknesses
dc.subjectSOX 404
dc.titleThe Impact of Firm Characteristics and IT Governance on IT Material Weaknesses
dc.typeArticle

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