An Empirical Examination Of Is Governance Performance, It Material Weaknesses And Is Governance Practices

Research output: Conference Papers (RGC: 31A, 31B, 32, 33)31B_Invited conference paper (non-refereed items)Yes

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Original languageEnglish
Publication statusPublished - 9 Nov 2020


TitleVirtual 2020 INFORMS Annual Meeting
Period7 - 13 November 2020


IT material weaknesses (ITMWs) could lead to pervasive and negative impacts on firms and the executives, which requires attention from top management and a revisit on the firms’ IS governance practices. This study first examines the effect of IS governance performance on ITMWs. Next, we investigate how firms’ IS governance practices (e.g., centralization/decentralization, IT outsourcing) change after ITMWs and whether such changes hurt IS governance performance. We are interested to understand whether firms fall in the vicious cycle of addressing ITMWs and how to break the cycle. Our study contributes to the IS governance literature by emphasizing the strategic importance of ITMWs.

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