%0 Journal Article %1 Li-IJAIS-2007 %A Li, Chan %A Lim, Jee-Hae %A Wang, Qian %D 2007 %J International Journal of Accounting Information Systems %K Controls IT-Auditing %N 4 %P 225--239 %T Internal and external influences on IT control governance %V 8 %X This study provides empirical evidence on the effects of internal and external governance on IT control quality proxied by IT related material weaknesses. IT control governance is defined as the leadership and organizational structures and control processes which ensure that the company's IT sustains and extends the company's strategies and objectives. Specifically, we examine the influence of senior management, the board of directors, and audit committees regarding IT control governance. We find that companies with more IT-experienced senior managers, with CIO positions or longer tenured CIOs and with higher percentages of independent board directors are less likely to have IT material weaknesses. We also provide partial evidence that more IT-experienced audit committee members are associated with less IT material weakness. The results suggest that both internal and external governance serve important roles in IT control quality.

@article{Li-IJAIS-2007, abstract = {This study provides empirical evidence on the effects of internal and external governance on IT control quality proxied by IT related material weaknesses. IT control governance is defined as the leadership and organizational structures and control processes which ensure that the company's IT sustains and extends the company's strategies and objectives. Specifically, we examine the influence of senior management, the board of directors, and audit committees regarding IT control governance. We find that companies with more IT-experienced senior managers, with CIO positions or longer tenured CIOs and with higher percentages of independent board directors are less likely to have IT material weaknesses. We also provide partial evidence that more IT-experienced audit committee members are associated with less IT material weakness. The results suggest that both internal and external governance serve important roles in IT control quality.}, added-at = {2009-07-17T16:02:44.000+0200}, author = {Li, Chan and Lim, Jee-Hae and Wang, Qian}, biburl = {https://www.bibsonomy.org/bibtex/23584aef8375a752272fbc0b829e7eaef/stefan.strecker}, interhash = {c4788b4e62d7576b53a6498ed8550501}, intrahash = {3584aef8375a752272fbc0b829e7eaef}, journal = {International Journal of Accounting Information Systems}, keywords = {Controls IT-Auditing}, note = {10.1016/j.accinf.2007.09.002}, number = 4, pages = {225--239}, timestamp = {2009-07-22T10:39:58.000+0200}, title = {Internal and external influences on IT control governance}, volume = 8, year = 2007 }