Abstract
The purpose of this study is to examine whether or not the presence (absence) of IT knowledge gap between the Board of Directors (BoD) and the Senior Management Team (SMT) on one hand the Information Systems Management Team (ISMT) on the other hand affects IT control quality (ITCQ) under the Sarbanes-Oxley Act. The study results show that having IT expertise in the audit and corporate governance committee is associated with a lower likelihood of reporting poor ITCQ. Contrary to what is hypothesized, the association between the IT expertise of the SMT and IT control quality was insignificant. This research, through its robust theoretical foundation, holds the promise of increasing our understanding of the antecedents of ITCQ; an understanding that is critical to achieving effective IT control over financial reporting.
Recommended Citation
Hamdan, Basil, "Organizational IT Knowledge as a Predictor of IT Control Quality: An Empirical Investigation" (2017). SAIS 2017 Proceedings. 20.
https://aisel.aisnet.org/sais2017/20