This study investigates conditions under which the presence of an auditor conducting a pre-implementation review increases experienced information systems (IS) professionals' willingness to convey negative project information beyond reporting to senior management. Results of an experiment suggest that the presence of an auditor during the pre-implementation process encourages reporting to an auditor when (1) IS professionals believe their responsibility to report is low, and (2) perceived negative consequences are high and the expectancy that problems will be corrected if reported is low. Further, our results indicate that confidentiality provided by the auditor is particularly important when IS professionals believe their responsibility to report is low. Results of this study have important implications for organizations seeking to reduce risks associated with runaway IT projects by identifying circumstances in which auditors can reduce the information asymmetry between IS professionals and management, especially in circumstances where IS professionals are the most reluctant to report (e.g., low perceived responsibility, high perceived negative consequences).

You do not currently have access to this content.