For most firms, the information technology (IT) budget represents a major element in the
overall firm budget, and IT budget decisions often have significant operational and strategic …

This paper analyzes the degree to which material weaknesses (MWs) in internal control
reported under the Sarbanes-Oxley Act of 2002 (SOX) affect the future reporting of MWs. …

A fundamental element of internal control is the maintenance of adequate segregation of
duties (SoD), the allocation of work so that an individual cannot both perpetrate and conceal …

Information technology outsourcing (ITOS) is a strategy used by many firms to either reduce
their total cost of IT or gain access to IT capabilities not available in-house. A proprietary data …

… This dissertation of Kevin W. Kobelsky is approved and is acceptable in quality and form for
… King and Lyman W. Porter, the other members of my committee for the invaluable guidance …

Inquiries concerning membership, subscriptions, advertisements, reprint permissions, and
other matters related to the Association (other than submission of manuscripts) should be sent …

… Kelton, Wake Forest University Kevin W. Kobelsky, University of Michigan Dearborn
Elaine G. Mauldin, University of Missouri–Columbia Uday S. Murthy, University of South …

This study uses previous theory developed in the IT implementation literature and the
information processing view of the firm to empirically investigate the impact of IT investments and …

Although information technology (hereafter, IT) expenditures represent an increasingly large
investment for most corporations, firms are not required to disclose them separately in their …

The relation between IT usage and performance has been a central question in the AIS
literature since the late 1990s. Empirical research has not yet examined whether organizational-…