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Keywords: internal controls
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Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems 1–29.
Published: 24 December 2024
...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...
Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems 1–24.
Published: 05 July 2024
... 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...
Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2024) 38 (2): 29–49.
Published: 01 July 2024
...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...
Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2020) 34 (3): 159–197.
Published: 01 September 2020
...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...
Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2020) 34 (3): 77–103.
Published: 01 September 2020
...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...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2020) 34 (1): 1–20.
Published: 01 March 2020
...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...
Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2019) 33 (2): 63–75.
Published: 01 June 2019
... the time and mileage constraints of the funding. AIS accounting systems accounting information systems small businesses small business accounting Quickbooks accounting software internal controls In searching the practitioner and the academic literature published since the introduction...
Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2018) 32 (3): 91–111.
Published: 01 September 2018
... 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...
Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2014) 28 (1): 311–337.
Published: 01 June 2014
... material can 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...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2013) 27 (2): 51–64.
Published: 01 December 2013
...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...