Does Information Technology Capability Affect Internal Control Disclosure? Evidence From China

被引：0
|
作者：
Zhu, Bijun [1 ]
Wang, Shixuan [1 ]
机构：
[1] Harbin Inst Technol, Sch Econ & Management, Shenzhen, Peoples R China
来源：
2018 15TH INTERNATIONAL CONFERENCE ON SERVICE SYSTEMS AND SERVICE MANAGEMENT (ICSSSM) | 2018年
关键词：
IT capability; Internal control; internal control disclosure; FIRM PERFORMANCE; SYSTEMS; IMPACT;
D O I：
暂无
中图分类号：
TP [自动化技术、计算机技术];
学科分类号：
0812 ;
摘要：
The study of the relationships between information technology (IT) and firm performance is a cutting-edge research topic for the information systems (IS) community. Several studies support the positive link between information technology capability and firm performance. Drawing on the perspective of IT investment capabilities and the literature on internal control, in this study, we develop conjectures for understanding how the IT capability affects the level of internal control disclosure. Using the ordered logistic model with data from 2011 to 2014 of Chinese marketing, we find that IT capability plays a significant role in improving the firms' internal control disclosure. Our results suggest that because of the positive link between the IT capability and the internal control disclosure, the future study can focus more on the relationship between IT capability and external factors, such as audit and investment.
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页数：3
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