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AIS Newsletter |
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IS SECTION / AMERICAN ACCOUNTING ASSOCIATION. |
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In the Literature : Research on Determining IT Value |
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INFORMATION TECHNOLOGY INVESTMENTS AND SARBANES-OXLEY COMPLIANCE Adi Masli, Gary Peters, Vernon Richardson, Juan Manuel Sanchez. Working Paper, University of Arkansas
ABSTRACT: We extend extant AIS and Audit literature by archivally examining the impact of information technology specifically dedicated to assurance efforts. We examine the realized benefits, as they relate to internal and external assurance outcomes, that companies obtain from investing in IT specifically focused on SOX assurance (hereafter, SOX IT). Specifically, we consider the internal and external assurance outcomes of stronger internal controls, timely financial reporting, enhanced audit efficiency, and timely audit reporting. We find that SOX IT investments are associated with lower likelihood of material weaknesses, lower likelihood of late filings, smaller increases in audit fees, and smaller increases in audit delays. In supplemental analysis, we also consider the impact of the strategic breadth of the SOX IT investment for the implementing company. Our findings suggest “transformational”-oriented SOX IT investments yield greater internal assurance benefits compared to “compliance”-oriented SOX IT investments. Our results are consistent with economically significant benefits accruing to assurance functions from the investment in assurance-related technology. Moreover, our results suggest that an auditee’s investment in assurance-related technologies yields both internal and external assurance benefits.
THE EFFECT OF E-COMMERCE ON THE INTEGRATION OF IT STRUCTURE AND BRAND ARCHITECTURE Horst Treiblmaier, Andreas Strebinger. Information Systems Journal. Sep 2008. Vol. 18, Iss. 5; pg. 479 Abstract (Summary) A company's information technology (IT) structure and its brand architecture are intended to minimize transaction costs both within the organization and between the organization and its customers. Business-to-Consumer (B2C) e-commerce fundamentally alters the structure of those transaction costs relevant to the IT structure and the brand architecture. We conducted a survey among 102 chief information officers and chief marketing officers in 67 of the 100 most important B2C enterprises in Austria. The results show that companies typically implement a certain set of changes in the IT structure and the brand architecture if B2C e-commerce is highly important to them and that these changes result in a stronger integration within and between the IT structure and the brand architecture. B2C e-commerce projects thus require closely aligned conceptual, organizational and financial measures in both areas.
EXAMINING THE EFFECTS OF INFORMATION SYSTEM CHARACTERISTICS AND PERCEIVED USEFULNEES ON POST ADOPTON USAGE OF INFORMATION SYSTEMS Khawaja A Saeed, Sue Abdinnour-HeIm. Information & Management. Sep 2008. Vol. 45, Iss. 6; pg. 376 Abstract (Summary) Understanding post adoption behavior has emerged as an important issue in IS research. Organizations have invested in a plethora of Information Systems (IS) and the benefits that can be gained from these systems depend on their usage. Prior research has examined factors that impact users' intention to continue using the IS. However, comprehending post adoption IS usage behavior has not received much attention. Building on TAM and IS success model, this study proposes that information quality and system integration influence perceived IS usefulness which will then drive post adoption usage of the IS. Post adoption IS usage is conceptualized as a broad concept that includes extended usage and exploratory usage. Data (N = 1032) was collected to test the model, in the context of a web-based student information system that students use to manage their academic work. The results show that at the post adoption stage, perceived IS usefulness is a good predictor of extended usage and exploratory usage. However, surprisingly IS usefulness was found to explain a much larger variance in exploratory usage. Information quality and system integration were found to influence IS usefulness. However, information quality also has a direct affect on extended usage, while system integration directly influenced exploratory usage. Assessment of the moderating role of gender and internet experience on model relationships reveals interesting insights. Implications are drawn for future research and practice. [PUBLICATION ABSTRACT]
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