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...

The Securities and Exchange Commission is currently seeking comments on whether registrants should be required to discuss the probability of occurrence for each risk factor as part of Item 503(c) disclosures. We examine how risk category and spatial distance from a risk assessment target affects...

Based on a cross-sectional field study, Reinking et al. (2020) propose a complex theoretical model for understanding the characteristics of dashboards that promote use and lead to individual and organizational performance gains. This study tests the theoretical model using survey data collected...

Explanation facilities are considered essential in facilitating user interaction with knowledge-based systems (KBS). Research on explanation provision and the impact on KBS users has shown that the domain expertise affects the type of explanations selected by the user and the basis for seeking...

In an analysis of the impact future assurance services will have on research and practice, Elliott and Pallais (1997a) specifically address seven areas of critical research need. This study is designed to address two of these area: (1) methodologies for the development of measurement criteria...

A recent focus within the management control literature has been the recognition of the need to consider how packages of controls interact to influence employee behavior. This study extends recent research on the interaction of formal and informal controls. We use a sequence of two experiments...

PCAOB inspections of audit firms help drive audit focus and costs, and with the PCAOB's emphasis on internal control audit work beginning in 2010, internal control weaknesses (ICW) have become of even greater concern. IT-related material weaknesses have emerged as particularly significant with...

Firms are increasingly turning to business intelligence (BI) systems to support their management control activities, while management accounting researchers are increasingly focused on studying beneficial roles of such systems. The extant research focusses on how performance-enhancing effects of...

Globalization places greater emphasis on the development of transnational alliances. The greatest benefits from alliances are derived from high-level information sharing, but risk escalates with information sharing. This study examines risk in transnational alliances based on a conceptual model...