Technology executives in the changing accounting information environment: Impact of IFRS adoption on CIO compensation

被引：15

作者：

Liu, Fang-Chun ^{[1
]}

Hsu, Hsiao-Tang ^{[2
]}

Yen, David C. ^{[3
]}

机构：

[1] Univ South Florida St Petersburg, Kate Tiedemann Coll Business, St Petersburg, FL 33701 USA

[2] Texas A&M Univ, Coll Business, Corpus Christi, TX 78412 USA

[3] SUNY Coll Oneonta, Sch Econ & Business, Oneonta, NY 13820 USA

来源：

INFORMATION & MANAGEMENT | 2018年 / 55卷 / 07期

关键词：

Chief Information Officer; Executive compensation; Regulatory reform; International Financial Reporting Standards; FIRM PERFORMANCE; LEADERSHIP; STANDARDS; MODEL; ORGANIZATIONS; COMPARABILITY; CAPABILITIES; ANTECEDENTS; PERSPECTIVE; COMPETENCES;

D O I：

10.1016/j.im.2018.04.002

中图分类号：

TP [自动化技术、计算机技术];

学科分类号：

0812 ;

摘要：

Accounting regulatory changes that affect the information technology (IT) infrastructure of firms have prompted Chief Information Officers (CIOs) to take the lead in aligning IT changes with new reporting requirements. This study investigates the associations between the mandatory adoption of International Financial Reporting Standards (IFRS) and CIO compensation. We find a significant increase in CIO compensation in the post-IFRS period, which is higher in non-IT firms than in IT firms. Moreover, pay is at a premium for CIOs equipped with more educational background in business. We discuss the implications of our study and offer suggestions for future research.

引用

页码：877 / 889

页数：13

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