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IT Control Weaknesses, IT Governance and Firm Performance
16 references·3 citing·43 second hopsampled
IT Control Weaknesses, IT Governance and Firm Performance (2008)IT Control Weaknesses, IT Governance and …The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality (2008)The Effect of SOX Internal Co…Internal Control Weaknesses and Information Uncertainty (2008)Internal Control Weaknesses a…Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002 (2007)Market reactions to the discl…Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures (2007)Internal Control Weakness and…Accruals Quality and Internal Control over Financial Reporting (2007)Accruals Quality and Internal…The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover (2006)The Reputational Penalty for …The discovery and reporting of internal control deficiencies prior to SOX-mandated audits (2006)The discovery and reporting o…SOX Section 404 Material Weakness Disclosures and Audit Fees (2006)SOX Section 404 Material Weak…Corporate governance and firm valuation (2006)Corporate governance and firm…Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses (2006)Audit Committee Quality, Audi…The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act (2005)The Disclosure of Material We…Information technology and the board of directors. (2005)Information technology and th…Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005)Consequences of Financial Rep…Audit Committee Quality and Internal Control: An Empirical Analysis (2005)Audit Committee Quality and I…Productivity, Business Profitability, and Consumer Surplus: Three Different Measures of Information Technology Value1,2 (1996)Productivity, Business Profit…Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Board Information Technology Governance Mechanisms and Firm Performance among Iraqi Medium-Sized Enterprises: Do IT Capabilities Matter? (2022)Board Information Technology …IT Governance Effectiveness and Its Influence on Innovation Product and Process (2018)IT Governance Effectiveness a…The Impact of Information Technology Internal Controls on Firm Performance (2012)The Impact of Information Tec…Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Founding Family Ownership and Earnings Quality (2006)Financial fraud, director reputation, and shareholder wealth (2007)Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide (2012)An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)Audit committee, board of director characteristics, and earnings management (2002)1 The Fundamental Agency Problem and Its Mitigation (2007)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Specification Tests in Econometrics (1978)Paradox Lost? Firm-Level Evidence on the Returns to Information Systems Spending (1996)A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation1 (2000)Review: Information Technology and Organizational Performance: An Integrative Model of IT Business Value1 (2004)The Nature of Theory in Information Systems1 (2006)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Determinants of weaknesses in internal control over financial reporting (2007)Big 4 Office Size and Audit Quality (2009)Earnings quality: Evidence from the field (2013)Higher market valuation of companies with a small board of directors (1996)Corporate Governance and Equity Prices (2003)Does the SOX Definition of an Accounting Expert Matter? The Association between Audit Committee Directors' Accounting Expertise and Accounting Conservatism* (2008)Corporate Governance and Internal Control over Financial Reporting: A Comparison of Regulatory Regimes (2009)The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)Large Shareholders and Corporate Control (1986)The consequences to managers for financial misrepresentation (2008)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)The Impact of Religion on Financial Reporting Irregularities (2011)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity (2008)A Framework for Understanding and Researching Audit Quality (2011)Corporate Philanthropy and Corporate Financial Performance: The Roles of Stakeholder Response and Political Access (2011)A Survey of Corporate Governance (1997)Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Internal control and management guidance (2009)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Corporate Governance, Accounting Outcomes, and Organizational Performance (2007)Do ESG Controversies Matter for Firm Value? Evidence from International Data (2016)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1996Productivity, Business Profitability, and Consumer Surplus: Three Different Measures of Information Technology Value1,21,628 cited
  • 2007Accruals Quality and Internal Control over Financial Reporting1,365 cited
  • 2006Corporate governance and firm valuation1,283 cited
  • 2005Audit Committee Quality and Internal Control: An Empirical Analysis1,056 cited
  • 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
  • 2008The Effect of SOX Internal Control Deficiencies and Their Remediation on Accrual Quality939 cited
  • 2006The Reputational Penalty for Aggressive Accounting: Earnings Restatements and Management Turnover903 cited
  • 2006Audit Committee Quality, Auditor Independence, and Internal Control Weaknesses793 cited
  • 2006The discovery and reporting of internal control deficiencies prior to SOX-mandated audits793 cited
  • 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act715 cited
  • 2007Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002541 cited
  • 2005Information technology and the board of directors.503 cited

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  • 2008Internal Control Weaknesses and Information Uncertainty466 cited
  • 2007Internal Control Weakness and Cost of Equity: Evidence from SOX Section 404 Disclosures438 cited
  • 2006SOX Section 404 Material Weakness Disclosures and Audit Fees418 cited
  • Cited by

    • 2018IT Governance Effectiveness and Its Influence on Innovation Product and Process20 cited
    • 2012The Impact of Information Technology Internal Controls on Firm Performance20 cited
    • 2022Board Information Technology Governance Mechanisms and Firm Performance among Iraqi Medium-Sized Enterprises: Do IT Capabilities Matter?19 cited