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Management's perception towards the competitive contribution potential of innovation with IT (ITI) can be likened to a roller coaster ride. Managers' confidence with IT rises some times only to fall later. Such an observation might have us believe that companies do not take a long-term and...
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By analysing auditors' SOX 404 reports from 2004 to 2011 we find that after 2006 Big 4 reporting of both information technology control weaknesses (ITWs) and non-ITWs in reports with ITWs decreased significantly. This change appears to reflect Big 4 reporting practices in response to a change in...
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