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Keywords: internal controls
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Journal Articles
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...
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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 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...
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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 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 Articles
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...