New corporate compliance regulations such as the Sarbanes Oxley (SOX) Act of 2002 contain requirements for the chief executive and financial officers to certify the effectiveness of internal controls and processes leading to financial reporting. An inevitable result of implementing compliance with these regulations is an increased focus on improving systems and greater interdependence between the financial and IS functions. In this paper, we analyse the data collected on implementation of regulatory compliance and present some new empirical insights on the regulatory control implementation process and consequential changes in the institutional properties of IS and the accounting functions within the organization.
Maheshwari, Bharat; Pollanen, Raili; and Kumar, Vinod, "Contrasting Information Systems and Financial Executive Perspective on Implementing Regulatory Controls" (2009). AMCIS 2009 Proceedings. 401.