..., Louisiana State University, E. J. Ourso College of Business, Department of Accounting, Baton Rouge, LA, USA. business strategy information technology cybersecurity breaches IT awareness A move toward greater remote work and increasing customer and client concern surrounding digital security...

...Jacob Z. Haislip; Vernon J. Richardson ABSTRACT Firms depend on information technology to provide high-quality internal information, but prior research suggests that IT is underutilized. Prior research suggests that when CEOs have experience with IT, then IT is more likely to be accepted...

... and process information in a timelier manner and at a lower cost. JEL Classifications: M41; K22. eXtensible Business Reporting Language (XBRL) information technology information processing cost loan contracting In 2009, the Securities and Exchange Commission (SEC) mandated the use...

...D. Jordan Lowe; James L. Bierstaker; Diane J. Janvrin; J. Gregory Jenkins ABSTRACT Audit firms use information technology (IT) to improve audit quality, effectiveness, and efficiency. While audit IT has evolved over the past decade, limited guidance is available to assist practitioners...

.... October 2014 August 2015 2017 accounting information systems ethics data management judgment and decision making outsourcing privacy security information technology We thank Roger Debreceny, Mary Curtis, anonymous reviewers, and participants at the 2015 Midyear Meeting...

...Russ Hamilton; James Stekelberg ABSTRACT We examine the effect of high-quality information technology (IT) on corporate tax outcomes. Using a measure of IT quality constructed from rankings in InformationWeek magazine, we find that firms with high-quality IT are able to achieve both lower...

...Jacob Z. Haislip; Adi Masli; Vernon J. Richardson; Juan Manuel Sanchez ABSTRACT Since Information Technology (IT)-based internal controls are pivotal in providing access to, and security of, financial records, we argue that an IT-related material weakness (ITMW) is a significant threat...

... they, for example, need to relate and connect more meaningfully to each other, given that a higher degree of complex assembly from several sources was now required? If that were the case, would a more “hybridized” set of control systems emerge, where functions such as Accounting, Design, and Information Technology...

...Robert J. Kauffman; Yong J. Lee; Marilyn Prosch; Paul J. Steinbart ABSTRACT The information privacy of consumers is an important public policy issue in today's society, and one that businesses, industries, and governments are continuing to struggle with as information technology (IT) innovations...