On Information Systems Complexity and Vulnerability

Cong Yu · Jorge A. Romero

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Auditing, Earnings Management, Governance Information and Cyber Security Information Technology Governance and Strategy

Abstract

ABSTRACT This study examines the relationship between information systems complexity and information systems vulnerability from the perspective of the enhanced internal controls after Sarbanes-Oxley. It is conjectured that the increased statutory and regulatory requirements on more stringent internal controls increase information systems complexity and, therefore, increase information systems vulnerability. This study hypothesizes that the increased information systems complexity also increases information systems vulnerability even though the overall internal control is improved. The results of the empirical tests support the hypotheses.

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References

2000A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation1 1980The Pricing of Audit Services: Theory and Evidence 2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1995Long-Term Manufacturer-Supplier Relationships: Do They Pay off for Supplier Firms?2007Determinants of weaknesses in internal control over financial reporting 1996The concept of project complexity—a review 2005The Disclosure of Material Weaknesses in Internal Control after the Sarbanes-Oxley Act 2008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*

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