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Information Technology Capability, Internal Control Effectiveness, and Audit Fees and Delays
16 references·16 citing·36 second hopsampled
Information Technology Capability, Internal Control Effectiveness, and Audit Fees and Delays (2014)Information Technology Capability, Intern…Investigating User Resistance to Information Systems Implementation: A Status Quo Bias Perspective1 (2009)Investigating User Resistance…Business Value of IT: An Essay on Expanding Research Directions to Keep up with the Times (2008)Business Value of IT: An Essa…Determinants of weaknesses in internal control over financial reporting (2007)Determinants of weaknesses in…Review: Information Technology and Organizational Performance: An Integrative Model of IT Business Value1 (2004)Review: Information Technolog…Issues in Linking Information Technology Capability to Firm Performance1 (2003)Issues in Linking Information…Additional Evidence on Audit Report Lag (2001)Additional Evidence on Audit …A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation1 (2000)A Resource-Based Perspective …Productivity, Business Profitability, and Consumer Surplus: Three Different Measures of Information Technology Value1,2 (1996)Productivity, Business Profit…Paradox Lost? Firm-Level Evidence on the Returns to Information Systems Spending (1996)Paradox Lost? Firm-Level Evid…To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise. (1995)To Warn or Not to Warn: Manag…Information Technology and Sustained Competitive Advantage: A Resource-Based Analysis (1995)Information Technology and Su…Measuring User Participation, User Involvement, and User Attitude (1994)Measuring User Participation,…An Empirical Analysis of Audit Delay (1987)An Empirical Analysis of Audi…Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models (1982)Asymptotic Confidence Interva…The Pricing of Audit Services: Theory and Evidence (1980)The Pricing of Audit Services…Specification Tests in Econometrics (1978)Specification Tests in Econom…Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality (2025)Effects of artificial intelli…Impact of AI adoption on ESG performance: Evidence from Chinese firms (2024)Impact of AI adoption on ESG …Digital age imperatives and firm internal control quality: evidence from CEOs personal trait and type of state-owned enterprises (2024)Digital age imperatives and f…Fintech adoption, internal control quality and bank risk taking: Evidence from Chinese listed banks (2023)Fintech adoption, internal co…The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques* (2022)The Impact of Audit Technolog…External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis (2021)External Factors and the Pric…Does corporate culture impact audit pricing? Evidence from textual analysis (2021)Does corporate culture impact…Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters (2019)Audit Firm Assessments of Cyb…The impact of Big 4 consulting on audit reporting lag and restatements (2017)The impact of Big 4 consultin…The impact of an IT governance framework on the internal control environment (2017)The impact of an IT governanc…The Effect of the SEC's XBRL Mandate on Audit Report Lags (2017)The Effect of the SEC's XBRL …Customization versus Standardization in Electronic Financial Reporting: Early Evidence from the SEC XBRL Mandate (2017)Customization versus Standard…Information Technology Controls Quality and Audit Fees: Evidence From Italy (2016)Information Technology Contro…Corporate governance and information technology in fraud prevention and detection (2016)Corporate governance and info…The Association between Information Technology Investments and Audit Risk (2015)The Association between Infor…Does Information Technology Reputation Affect Bank Loan Terms? (2014)Does Information Technology R…An Evolutionary Theory of Economic Change. (1983)Firm Resources and Sustained Competitive Advantage (1991)Shaping Agility through Digital Options: Reconceptualizing the Role of Information Technology in Contemporary Firms1 (2003)Firm resources and sustained competitive advantage (2004)Construct Measurement and Validation Procedures in MIS and Behavioral Research: Integrating New and Existing Techniques1 (2011)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Auditor size and audit quality (1981)Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes* (2006)A review of archival auditing research (2014)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Nature of Theory in Information Systems1 (2006)On the Pooling of Time Series and Cross Section Data (1978)Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Forecasting Bankruptcy More Accurately: A Simple Hazard Model (2001)The Relation between Auditors' Fees for Nonaudit Services and Earnings Management (2002)Accruals Quality and Internal Control over Financial Reporting (2007)Cash Flow Patterns as a Proxy for Firm Life Cycle (2011)Executive Overconfidence and the Slippery Slope to Financial Misreporting (2011)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)The theory of planned behavior (1991)Common method biases in behavioral research: A critical review of the literature and recommended remedies. (2003)Shackled to the Status Quo: The Inhibiting Effects of Incumbent System Habit, Switching Costs, and Inertia on New System Acceptance1 (2012)Giving too much social support: social overload on social networking sites (2014)“Extending the Technology Acceptance Model (TAM) to Predict University Students’ Intentions to Use Metaverse-Based Learning Platforms” (2023)Dynamic capabilities and strategic management (1997)Supply chain collaboration: Impact on collaborative advantage and firm performance (2010)A Guide to Conducting a Systematic Literature Review of Information Systems Research (2011)Synthesizing information systems knowledge: A typology of literature reviews (2014)A resource‐based view of the firm (1984)Is the Resource-Based "View" a Useful Perspective for Strategic Management Research? (2001)Confidence Limits for the Indirect Effect: Distribution of the Product and Resampling Methods (2004)lavaan : An R Package for Structural Equation Modeling (2012)Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R (2021)Beyond Computation: Information Technology, Organizational Transformation and Business Performance (2000)
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References

  • 1978Specification Tests in Econometrics18,788 cited
  • 1982Asymptotic Confidence Intervals for Indirect Effects in Structural Equation Models12,786 cited
  • 2000A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation15,027 cited
  • 2004Review: Information Technology and Organizational Performance: An Integrative Model of IT Business Value13,379 cited
  • 1980The Pricing of Audit Services: Theory and Evidence2,841 cited
  • 1995Information Technology and Sustained Competitive Advantage: A Resource-Based Analysis2,366 cited
  • 1996Paradox Lost? Firm-Level Evidence on the Returns to Information Systems Spending2,114 cited
  • 1996Productivity, Business Profitability, and Consumer Surplus: Three Different Measures of Information Technology Value1,21,628 cited
  • 2007Determinants of weaknesses in internal control over financial reporting1,391 cited
  • 2009Investigating User Resistance to Information Systems Implementation: A Status Quo Bias Perspective11,132 cited
  • 2008Business Value of IT: An Essay on Expanding Research Directions to Keep up with the Times1,052 cited
  • 2003Issues in Linking Information Technology Capability to Firm Performance11,026 cited
  • 1994Measuring User Participation, User Involvement, and User Attitude897 cited
  • 1995To Warn or Not to Warn: Management Disclosures in the Face of an Earnings Surprise.

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896 cited
  • 2001Additional Evidence on Audit Report Lag501 cited
  • 1987An Empirical Analysis of Audit Delay493 cited
  • Cited by

    • 2016Corporate governance and information technology in fraud prevention and detection132 cited
    • 2022The Impact of Audit Technology on Audit Task Outcomes: Evidence for Technology‐Based Audit Techniques*91 cited
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    • 2015The Association between Information Technology Investments and Audit Risk63 cited
    • 2023Fintech adoption, internal control quality and bank risk taking: Evidence from Chinese listed banks60 cited
    • 2019Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters53 cited
    • 2017The Effect of the SEC's XBRL Mandate on Audit Report Lags52 cited
    • 2017The impact of Big 4 consulting on audit reporting lag and restatements52 cited
    • 2017The impact of an IT governance framework on the internal control environment51 cited
    • 2021External Factors and the Pricing of Audit Services: A Systematic Review of the Archival Literature Using a PESTLE Analysis51 cited
    • 2021Does corporate culture impact audit pricing? Evidence from textual analysis45 cited
    • 2024Impact of AI adoption on ESG performance: Evidence from Chinese firms41 cited
    • 2016Information Technology Controls Quality and Audit Fees: Evidence From Italy33 cited
    • 2017Customization versus Standardization in Electronic Financial Reporting: Early Evidence from the SEC XBRL Mandate30 cited
    • 2025Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality28 cited
    • 2024Digital age imperatives and firm internal control quality: evidence from CEOs personal trait and type of state-owned enterprises26 cited