Financial Closing Time, IT Capability, And Quarterly Earnings Patterns

This study examines whether superior Informational Technology Capability (ITC) is associated with a shorter financial closing time for publicly traded companies. We also compare patterns of late-year adjustment of quarterly earnings between ITC and non-ITC companies. ITC firms appear to have shorter financial closing times and seem to have a reduced probability to exhibit late-year earnings reversals

JOURNAL OF INFORMATION SYSTEMS VOL. 29, NO. 1, Spring 2015

EDITORIAL 1. Challenges From and To the Senior Editors of the Journal of Information Systems / Roger S. Debreceny and Mary B. Curtis ACADEMIC ARTICLES 2. Firm-Specific Characteristics of the Participants in the SEC\u27s XBRL Voluntary Filing Program / J. Efrim Boritz and Lev M. Timoshenko 3. Using XBRL to Conduct a Large-Scale Study of Discrepancies between the Accounting Numbers in Compustat and SEC 10-K Filings / Roman Chychyla and Alexander Kogan 4. The Perceived Impact of Journal of Information Systems on Promotion and Tenure / Diane J. Janvrin, Jee-Hae Lim and Gary F. Peters 5. The Reliance of External Auditors on Internal Audit\u27s Use of Continuous Audit / Irina Malaescu and Steve G. Sutton 6. An Integrative Review and Synthesis of XBRL Research in Academic Journals / Arif Perdana, Alastair Robb and Fiona Rohde 7. Eight Issues on Audit Data Analytics We Would Like Researched / Tawei Wang and Robert Cuthbertson KNOWLEDGE RESOURCES AND BOOK REVIEWS 8. Knowledge Resources and Book Reviews / Rina Limo