... I investigate two direct and two indirect IT outcomes. I find that environmentally and socially focused committees are negatively associated with both IT-related material weaknesses in internal controls and cybersecurity breaches. Further, companies with governance committees report fewer breaches...

...Amanuel Tadesse; Stephanie Walton; Yiyang Zhang (Ian) ABSTRACT The COSO 2013 framework presents a substantial change for firms utilizing the previous (1992) internal control framework. Consequently, adopting the updated COSO 2013 framework could expand the reach of information technology controls...

...Marc Eulerich; Nathan Waddoups; Martin Wagener; David A. Wood ABSTRACT Although robotic process automation (RPA) usage is growing rapidly in accounting, concerns are emerging regarding the internal controls and overall governance structure surrounding RPA. To help address these concerns, we use...

...Hsing-Jung Li; She-I Chang; Tawei Wang; Li-Min Chang ABSTRACT Our understanding of relevant internal controls at the post-implementation phase remains limited in spite of general guidance from professional frameworks or standards. In this study, based on the COBIT 5 framework, we reviewed 56...

...Diane J. Janvrin; Maureen Francis Mascha; Melvin A. Lamboy-Ruiz ABSTRACT Auditing Standard No. 5 requires that auditors integrate their evaluation of large issuers' internal control over financial reporting (ICFR) into their financial statement audit process, but the PCAOB warns that auditors may...

...Noel D. Addy; Nathan R. Berglund ABSTRACT In 2013, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) released an updated version of its widely utilized Internal Control—Integrated Framework. The update responded to two decades of changes in the business environment...

... small businesses small business accounting Quickbooks accounting software internal controls In the 1980s, the introduction of the IBM PC changed society's perception of computers, and with this perception came opportunity for a change in recordkeeping for small businesses. With its low cost...

... of this paper. We are also grateful to the editor and two reviewers for helpful feedback on this paper. Editor's note: Accepted by A. Faye Borthick, under the Senior Editorship of Mary B. Curtis. June 2016 September 2017 2018 information systems change internal controls audit...

... be accessed by clicking the link in Appendix A. Editor's note: Accepted by Miklos A. Vasarhelyi. 2014 internal controls routine activity theory (RAT) case study deception electronic commerce longitudinal research Most people are honest … But some people are dishonest...

...Yu Cong; Jorge Romero ABSTRACT This study examines the relationship between information systems complexity and information systems vulnerability from the perspective of the enhanced internal controls after Sarbanes-Oxley. It is conjectured that the increased statutory and regulatory requirements...