IT internal control weaknesses and firm performance: An organizational liability lens
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DOI: 10.1016/j.accinf.2011.06.001
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Cited by:
- Feng, Yuan & Mao, Yihuan & Cai, Jing & Xu, Nan, 2024. "Can board IT expertise improve corporate internal control?," Finance Research Letters, Elsevier, vol. 62(PA).
- Al Quhtani Masoud, 2017. "Data Mining Usage in Corporate Information Security: Intrusion Detection Applications," Business Systems Research, Sciendo, vol. 8(1), pages 51-59, March.
- Wu, Tung-Hsien & Huang, Shaio Yan & Chiu, An-An & Yen, David C., 2024. "IT governance and IT controls: Analysis from an internal auditing perspective," International Journal of Accounting Information Systems, Elsevier, vol. 52(C).
- Yasmin MOBASHER, 2022. "The Importance Of Implementing Integrated Information Systems In Hospitals," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(5), pages 5-21, October.
- Ali, Irfan, 2016. "The impact of ERP implementation on the financial performance of the firm : An empirical study," Other publications TiSEM 876506f5-1aed-4421-aa2c-0, Tilburg University, School of Economics and Management.
- Benaroch, Michel & Chernobai, Anna & Goldstein, James, 2012. "An internal control perspective on the market value consequences of IT operational risk events," International Journal of Accounting Information Systems, Elsevier, vol. 13(4), pages 357-381.
- Allam Hamdan & Reem Khamis & Mohammed Anasweh & Mukhtar Al-Hashimi & Anjum Razzaque, 2019. "IT Governance and Firm Performance: Empirical Study From Saudi Arabia," SAGE Open, , vol. 9(2), pages 21582440198, April.
- Wei Yu & Huiqin Huang & Xinyan Kong & Keying Zhu, 2023. "Can Digital Inclusive Finance Improve the Financial Performance of SMEs?," Sustainability, MDPI, vol. 15(3), pages 1-16, January.
- Plant, Olivia H. & van Hillegersberg, Jos & Aldea, Adina, 2022. "Rethinking IT governance: Designing a framework for mitigating risk and fostering internal control in a DevOps environment," International Journal of Accounting Information Systems, Elsevier, vol. 45(C).
- Lijuan Tao & Xiaoju Wei & Wenjing Wang, 2023. "Does Enterprise Internal Control Improve Environmental Performance—Empirical Evidence from China," Sustainability, MDPI, vol. 15(13), pages 1-20, June.
- Mounia Boulhaga & Abdelfettah Bouri & Ahmed A. Elamer & Bassam A. Ibrahim, 2023. "Environmental, social and governance ratings and firm performance: The moderating role of internal control quality," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 134-145, January.
- Li, Zhe & Wang, Bo & Wu, Tianlong & Zhou, Dan, 2021. "The influence of qualified foreign institutional investors on internal control quality: Evidence from China," International Review of Financial Analysis, Elsevier, vol. 78(C).
- Rose, Anna M. & Rose, Jacob M. & Obermire, Kara M. & Strand Norman, Carolyn & Frydenlund, Nicole, 2023. "How can firms repair their reputations when they discover information technology control material weaknesses?," International Journal of Accounting Information Systems, Elsevier, vol. 48(C).
- Choi, Dongjoon & Lee, Hansol & Lee, Ho-Young & Park, Hyun-Young, 2021. "The association between human resource investment in IT controls over financial reporting and investment efficiency," International Journal of Accounting Information Systems, Elsevier, vol. 43(C).
- Haislip, Jacob Z. & Masli, Adi & Richardson, Vernon J. & Watson, Marcia Weidenmier, 2015. "External reputational penalties for CEOs and CFOs following information technology material weaknesses," International Journal of Accounting Information Systems, Elsevier, vol. 17(C), pages 1-15.
- Wei Yu & Huiqin Huang & Keying Zhu, 2023. "Enhancing Construction Enterprise Financial Performance through Digital Inclusive Finance: An Insight into Supply Chain Finance," Sustainability, MDPI, vol. 15(13), pages 1-16, June.
- Sungchang Kang & Jeongseok Bang & Doojin Ryu, 2024. "Female CEOs’ risk management and earnings performance during the financial crisis," Asian Business & Management, Palgrave Macmillan, vol. 23(1), pages 110-138, February.
- Mai Dao & Trung Pham & Hongkang Xu, 2022. "Internal control effectiveness and trade credit," Review of Quantitative Finance and Accounting, Springer, vol. 59(4), pages 1423-1452, November.
- Sangjae Lee & Seongil Jeon & ByungWon Lee, 2019. "Security Controls for Employees’ Satisfaction: Perspective of Controls Framework," SAGE Open, , vol. 9(2), pages 21582440198, May.
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Keywords
Internal controls; Economics of IS; Business value of IT; Sarbanes–Oxley Act (SOX); Market valuation;All these keywords.
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