SOX, compliance, and power relationships

Ashley Braganza · Arnoud R. C. Franken

22 citations0/0 files storedCommunications of the ACM

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

Abstract

There are several tactics CIOs can use for SOX compliance implementation. A pivotal one is understanding their relationship with the CEO, CFO, and auditors.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1999Accounting for the Contradictory Organizational Consequences of Information Technology: Theoretical Directions and Methodological Implications 2002Review : Power and Information Technology Research: A Metatriangulation Review1, 2 1984Organizational power and the information services department 1988Beyond chief information officer to network manager 2005The two sides of ROI 1998A rejoinder: On power, identities and culture in the network society

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2011A Framework for Organizational Compliance Management Tactics 2012The Chief Information Officer and Chief Financial Officer Dyad in the Public Sector: How an Effective Relationship Impacts Individual Effectiveness and Strategic Alignment 2012Project Compliance with Enterprise Architecture

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