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Corporate governance and the information system: how a framework for IT governance supports ERM

Rubino, Michele; Vitolla, Filippo - In: Corporate Governance 14 (2014) 3, pp. 320-338

Purpose – The purpose of this paper is to illustrate how information technology (IT) governance supports the process of enterprise risk management (ERM). In particular, the paper illustrates how the Control Objectives for Information and related Technology (COBIT) framework helps a company...

Persistent link: https://www.econbiz.de/10014695582

The dilemma of internal audit function adaptation

Elbardan, Hany; Ali, Maged; Ghoneim, Ahmad - In: Journal of Enterprise Information Management 28 (2015) 1, pp. 93-106

audit function (IAF) responds to both the introduction of the control logic of Enterprise Resource Planning (ERP) systems … the external pressures of CG and internal control logic of ERP systems. Design/methodology/approach – The paper presents a … crisis. The paper highlights a literature gap related to the lack of studies focusing on the impact of ERP systems …

Persistent link: https://www.econbiz.de/10014860421

Rethinking IT governance for SMEs

Devos, Jan; Van Landeghem, Hendrik; Deschoolmeester, Dirk - In: Industrial Management & Data Systems 112 (2012) 2, pp. 206-223

Purpose – The purpose of this paper is to critically rethink the concepts and the theoretical foundations of IT governance in small‐ and medium‐sized enterprises (SMEs). Design/methodology/approach – The paper is based on multiple case studies. In total, eight cases of outsourced...

Persistent link: https://www.econbiz.de/10014824371

An exploration of the use of interfirm cooperation and the financial manager's governance roles

Ding, Rong; Dekker, Henri C.; Groot, Tom L.C.M. - In: Journal of Accounting & Organizational Change 6 (2010) 1, pp. 9-26

role of financial managers in the management of cooperative arrangements. Design/methodology/approach – Research questions … used in combination. On average, financial managers report to be actively involved in the management of interfirm … financial managers in the management of interfirm cooperation. An analysis of differences in this role across different types of …

Persistent link: https://www.econbiz.de/10014840332

Do women in top management affect firm performance?A panel study of 2,500 Danish firms

Smith, Nina; Smith, Valdemar; Verner, Mette - In: International Journal of Productivity and Performance … 55 (2006) 7, pp. 569-593

positive effects of women in top management strongly depend on the qualifications of female top managers. Originality …

Persistent link: https://www.econbiz.de/10014796527

The nonlinear relation between agency costs and managerial equity ownership

Jelinek, Kate; Stuerke, Pamela S. - In: International Journal of Managerial Finance 5 (2009) 2, pp. 156-178

Purpose – This paper aims to examine the impact of managerial equity ownership on return on assets as a measure of profitability and two financial statement‐based agency cost measures, i.e. asset utilization and an expense ratio, which proxy for management's efficiency in use of assets and...

Persistent link: https://www.econbiz.de/10014785296

A critical analysis of the independence of the internal audit function: evidence from Australia

Christopher, Joe; Sarens, Gerrit; Leung, Philomena - In: Accounting, Auditing & Accountability Journal 22 (2009) 2, pp. 200-220

Purpose – This study aims to critically analyse the independence of the internal audit function through its relationship with management and the audit committee. Design/methodology/approach – Results are based on a critical comparison of responses from questionnaires sent out to Australian...

Persistent link: https://www.econbiz.de/10014641190

Corporate governance and earnings forecasts accuracy

Ahmad‐Zaluki, Nurwati A.; Nordin Wan‐Hussin, Wan - In: Asian Review of Accounting 18 (2010) 1, pp. 50-67

Purpose – This paper aims to extend the research on the Malaysian initial public offering (IPO) management earnings forecasts by examining the impact of corporate governance mechanisms and earnings forecasts accuracy. It seeks to investigate whether effective corporate governance is a credible...

Persistent link: https://www.econbiz.de/10014675832

Corporate governance and board equity ownership

Pergola, Teresa M.; Joseph, Gilbert W. - In: Corporate Governance: The international journal of … 11 (2011) 2, pp. 200-213

Purpose – This study aims to test empirically the relationship between board equity ownership and corporate governance on earnings quality of for‐profit corporations, to help practitioners enhance corporate governance practices. Design/methodology/approach – The study examines two...

Persistent link: https://www.econbiz.de/10014695168

Defining and assessing requisite supply chain visibility in regulated industries

Klueber, Roland; O’Keefe, Robert M. - In: Journal of Enterprise Information Management 26 (2013) 3, pp. 295-315

Purpose – Supply chain visibility (SCV) is vital where supply chain (SC) partners must have access to information regarding materials within the SC. This is particularly important in regulated industries where government or industry regulators require additional SC‐related information. An...

Persistent link: https://www.econbiz.de/10014859889

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