Studies which examine the effect of IT on firm performance make the implicit assumption that the choice of industry classification (e.g., SIC instead of NAICS) and the level of aggregation (e.g., 2-digit SIC instead of 4-digit SIC) is unlikely to affect the results. Given that practically none...

We introduce a data analytics course that accounting students complete during the first semester of their undergraduate program at the School of Accounting and Finance at the University of Waterloo. The course positions analytics as equally important to their future professional success as...

The aim of this study is to provide a systematic analysis of the effect of information technology (IT) reputation (i.e., the accumulation of public recognition of the quality of a firm's IT capability) on bank loan contracting. More specifically, we are interested in the effect of IT reputation...

Financial professionals need to understand blockchain in order to evaluate its impact on the profession (e.g., audit, tax, consulting), as well as the impact on the business of their clients (e.g., auditees, investors). Given that financial professionals do not want to become programmers,...

Prior literature shows that during an economic downturn firms have difficulty sustaining superior performance, and a larger percentage of firms report losses. Motivated by this literature, we explore the role of sustainability of organizational IT capability (ITC) on a firm’s performance...

Recognizing the need to bridge the gap between the outsourcing and the IT capability literature, this study provides a framework for approaching outsourcing decisions from an IT-capable firm's perspective. The paper lays the foundation for a micro-economic framework for contrasting the...