We examine the role of firm IT capability in contributing to internal control and external audit
in the post-SOX environment. Specifically, we measure the effectiveness of both the overall …

Inadequate information technology (IT) management can lead to system ineffectiveness and
operational stagnation within enterprises. While the application of IT governance provides a …

Abstract The Sarbanes-Oxley Act (SOX) was passed to improve corporate responsibility
through measures that strengthen internal controls and increase accountability. We examine …

The information systems literature and the public press have called for organizations to more
closely scrutinize their information technology (IT) controls; however, little more than …

Material weaknesses in internal controls related to information technology (IT) represent
unique threats to organizations. Utilizing the external auditor as an example of an externally …

This study examines relations between the overall level of effective information technology
(IT) governance and five commonly advocated individual mechanisms of IT governance. It …

This paper explores the question:“How does a client's information technology (IT) capability
influence audit pricing?” Company data for the years 2004 through 2012 are employed …

Purpose–The complexity of computerized information systems increases the complexity of
the external auditor's assessment of the reliability of a client's internal control systems. The …

Advances in information technology (IT) have changed the way that companies conduct
business, prepare their financial statements, and have their financial statements audited. On …

We analyze the potential benefits that firms can realize from implementing technology
specifically aimed at monitoring the effectiveness of their internal control systems. The …