IS

Watson, Marcia Weidenmier

Topic Weight Topic Terms
0.546 information strategy strategic technology management systems competitive executives role cio chief senior executive cios sis
0.243 systems information research theory implications practice discussed findings field paper practitioners role general important key
0.229 financial crisis reporting report crises turnaround intelligence reports cash forecasting situations time status adequately weaknesses
0.167 management practices technology information organizations organizational steering role fashion effective survey companies firms set planning
0.119 internal external audit auditing results sources closure auditors study control bridging appears integrity manager effectiveness
0.107 information processing needs based lead make exchange situation examined ownership analytical improved situations changes informational

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Richardson, Vernon J. 2 Li, Chan 1 Masli, Adi 1 Peters, Gary F. 1
Zmud, Robert W. 1
executive responsibilities 1 executive turnover 1 internal controls 1 information quality 1
IT management 1 management forecast 1 managerial delegation 1 Sarbanes–Oxley 1

Articles (2)

Senior Executives' IT Management Responsibilities: Serious IT-Related Deficiencies and CEO/CFO Turnover (MIS Quarterly, 2016)
Authors: Abstract:
    While the information systems scholarly and practice literatures both stress the importance of senior executive engagement with IT management, the recommendations for doing so remain, at best, limited and general. Examining the influence of serious IT-related deficiencies on CEO/CFO turnover within the post-SOX financial reporting context, specific CEO/CFO IT management responsibilities are identified: CEOs are shown to be held accountable for global IT management responsibilities, and CFOs are shown to be held accountable for demand-side IT management responsibilities. Implications for information systems research, management research, and information systems practice are provided.
THE CONSEQUENCES OF INFORMATION TECHNOLOGY CONTROL WEAKNESSES ON MANAGEMENT INFORMATION SYSTEMS: THE CASE OF SARBANES-OXLEY INTERNAL CONTROL REPORTS. (MIS Quarterly, 2012)
Authors: Abstract:
    In this article, the association between the strength of information technology controls over management information systems and the subsequent forecasting ability of the information produced by those systems is investigated. The Sarbanes-Oxley Act of 2002 highlights the importance of information system controls by requiring management and auditors to report on the effectiveness of internal controls over the financial reporting component of the firm's management information systems. We hypothesize and find evidence that management forecasts are less accurate for firms with information technology material weaknesses in their financial reporting system than the forecasts for firms that do not have information technology material weaknesses. In addition, we examine three dimensions of information technology material weaknesses: data processing integrity, system access and security, and system structure and usage. We find that the association with forecast accuracy appears to be strongest for IT control weaknesses most directly related to data processing integrity. Our results support the contention that information technology controls, as a part of the management information system, affect the quality of the information produced by the system. We discuss the complementary nature of our findings to the information and systems quality literature.