This paper examines the impact of Sarbanes-Oxley Act (2002) Section 404 disclosures regarding internal controls over financial reporting on investors' information systems (IS) reliability assessments and stock price predictions. Prior research shows that Section 404 disclosures signal...

Accounting firms have steadily increased the use of outsourcing and offshoring of professional services including independent audit procedures. While firms suggest the work is of higher quality and similar litigation risk, questions remain as to whether public perceptions may be more negative....

As organisations increasingly face the need to compete for market share by building highly integrated global supply chains, governance of these complex relationships becomes a major strategic challenge. Research reporting high failure rates for collaborative alliances with supply chain partners...

As organizations increasingly face the need to compete for market share by building highly integrated global supply chains, governance of these complex relationships becomes a major strategic challenge. Research reporting high failure rates for collaborative alliances with supply chain partners...

Research on emerging technologies in accounting has often proven difficult to conduct while maintaining the meaningfulness of a new technology-driven phenomena and the rigor expected for accounting research. Grounded theory is proposed in this paper as a method that has not been oft used in the...

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 purpose of this study is to investigate the impact of weaknesses in IT related internal controls on the cost of a SOX...