...Julia Kokina; Marianne Bradford ABSTRACT This paper employs a multivocal literature review to examine the existing white and gray literature on robotic process automation (RPA) governance, aiming to identify and analyze the recurring themes and subthemes that constitute the body of knowledge...

...Jacob Z. Haislip ABSTRACT With the recent increase in demand for environmental, social, and governance (ESG) reporting, more companies are creating board-level ESG committees to oversee progress in these areas. Companies are also becoming more aware of the important role that information...

...Arno L. P. Nuijten; Mark Keil; Bert Zwiers ABSTRACT With the growing role of information technology (IT), many organizations have incorporated IT governance practices that include keeping executives apprised of IT risks. To perform this function, organizations rely upon their internal audit staff...

... using the Delphi method. The proposed items may assist companies and auditors in focusing on essential internal control issues during the ERP system post-implementation phase. enterprise resource planning (ERP) system post-implementation IT governance internal controls COBIT 5 Enterprise...

... timeliness for certain events has not improved. We examine firms' information technology (IT) management and IT governance in order to investigate their potential positive impacts on 8-K reporting timeliness. We find that, on average, IT-expert Chief Executive Officers (CEOs) and firms with board-level...

...Jean B. Price; Nancy Lankton ABSTRACT IT governance is important to the success of most business enterprises. One form of IT governance is the use of board-level IT committees. This study examines committee charters, which are the basic foundation for an effective committee. Based on prior...

...Guilherme Lerch Lunardi; Antonio Carlos Gastaud Maçada; João Luiz Becker; Wim Van Grembergen ABSTRACT Although some authors have stated that effective IT governance is crucial for any organization to achieve its corporate goals, little empirical research is available supporting the assumptions...

... that affect IT governance. Our study explores one of the areas that Wilkin and Chenhall (2010) identified in their taxonomy of information technology governance (ITG). Specifically, of the five main areas within ITG that they describe (strategic alignment, risk management, resource management, value...

... IT into controlled business-managed IT activities and enhances EUC management. The results contribute to the governance of IT task responsibilities and provide a way to formalize the role of workarounds in business workgroups. 2017 shadow IT end-user computing workarounds IT governance transaction cost...

... of governance, audit, and assurance of cloud computing services might be inadvertently overlooked in a rush to adopt these cloud services. This paper focuses on cloud computing governance and audit issues by presenting research questions informed by both practice and research. A cloud computing ecosystem...

..., demonstrating its consistent contribution to business and technology objectives is an ongoing challenge for practitioners. In particular, concerns around management oversight, inadequate resources, and the complexity of EA initiatives suggest the existence of insufficient and improperly designed governance...

...Kurt Schobel; James S. Denford ABSTRACT Within the domain of Information Technology Governance (ITG), the study of Chief Information Officer (CIO) relationships has historically focused on the Chief Executive Officer (CEO) and the Top Management Team (TMT). Within knowledge-intensive, publicly...

...Syaiful Ali; Peter Green; Alastair Robb ABSTRACT Top management's involvement in IT governance appears to positively influence the establishment and implementation of effective IT governance within organizations. Considering the lack of advancement in the area in practice, this study offers...

...Sylvie Héroux; Anne Fortin ABSTRACT The internal audit function's (IAF) role has evolved from traditional (accounting and financial control) to more strategic (governance). The business environment has changed as well, and nowadays relies considerably on information technology (IT). Only a few...

... to a firm's IT governance mechanisms. The authors thank the review team for their comments and suggestions. The authors also thank the participants of the Workshop on e-Business 2009 (WeB 2009). The authors are grateful for the financial support from Dartmouth College, Purdue University, University...

...Carla Wilkin; John Campbell; Stephen Moore; Wim Van Grembergen ABSTRACT Research that examines Information Technology (IT) value has called for studies to explore the co-creation of value, including in multi-firm environments. This study draws upon the practice of IT governance in a successful...

...Roger S. Debreceny; Glen L. Gray ABSTRACT This study investigates the relationship between key information technology (IT) governance characteristics and IT process maturity, as a measure of IT capability, in a multinational field study of 51 organizations. The study employs the IT processes...

...Steven De Haes; Wim Van Grembergen; Roger S. Debreceny ABSTRACT COBIT, currently in its fifth edition, is a good-practice framework for the enterprise governance of IT. There is limited academic research that either analyzes COBIT or leverages COBIT as an instrument in executing research programs...