In 2001, the US moved to regulate internal control reporting by management and auditors.
While some jurisdictions have followed the lead of the US, many others have not. An …

Despite the growing interest in research on the topic of internal control, there is confusion
about the concept in both theory and practice. This study addresses this lack of clarity by …

We examine whether information technology expertise on audit committees impacts the
reliability and timeliness of financial reporting. We find a reduction in the likelihood of …

Firms disclose information either voluntarily or due to the regulator's mandatory
requirements, and such disclosures form good sources to know the prospects of a firm …

The current paper was prepared for the International Accounting Standards Board (IASB)
Research Forum 2017 and evaluates the effects of introducing more principles of disclosure …

This study investigates the extant literature concerned with Information Technology
Governance (ITG), published in leading accounting and management information systems …

Extensible Business Reporting Language (XBRL) is intended to make analysis easier and
faster by enhancing the exchange of financial information. Such benefits from this global …

Digitization is fundamentally changing how organizations create and deliver business value,
with information technology (IT) leveraged to improve business processes and controls. Its …

With the integration of sustainable development into all aspects of the economy, politics,
society, culture, and ecology, the effectiveness and innovation of enterprises in sustainability …

Firms often assemble digital infrastructures using continuously evolving software
applications sourced from a multitude of vendors. Using the theoretical lens of the threat …