Organizational IT Knowledge as a Predictor of IT Control Quality: An Empirical Investigation

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

Investigating the Relationship between Governance Mechanisms and the Disclosure of IT Control Weaknesses

The current research is concerned with exploring the quality of information technology (IT) control over financial reporting systems as reported under Section 404 of the Sarbanes-Oxley Act of 2002. More specifically, this dissertation examines the association between organizational governance mechanisms and the occurrence and subsequent disclosure of IT control weaknesses. Despite the adverse impact of IT control weaknesses on internal control quality and financial reporting reliability, research on IT controls in general and IT control weaknesses in particular remains largely anecdotal with limited reliance on theory. The current work proposes and tests an integrated theoretical model of the antecedents of IT control weaknesses. The proposed model draws upon agency theory to provide a theoretical perspective of the occurrence of IT control weaknesses and upon corporate governance literature to solicit potential factors that influence the achievement of effective IT control over financial reporting. Drawing upon agency theory, this research views the existence of IT control weaknesses as a manifestation of an agency problem caused by information asymmetry and lack of alignment between the overall organization represented by its board of directors as a principal and its information systems (IS) organization represented by the top IS team as an agent. Drawing on corporate governance literature, this dissertation proposes two categories of governance and contracting mechanisms that the board of directors can employ to reduce information asymmetry and align the interests of the top IS team with those of the firm thereby reducing the agency problem. These categories are: IT governance mechanisms and IT executive incentive alignment mechanisms. The IT governance mechanisms involve two elements: first, the IT background element which includes (a) the IT background of the board of directors as reflected by two of its main committees, namely the corporate governance committee and the audit committee and (b) the IT background of the top management team; second, the IT executive element as reflected in terms of the structural and the expert power of the Chief Information Officer (CIO). The IT executive incentive alignment mechanisms include two elements: (a) the CIO’s absolute compensation level and (b) the pay disparity between the CIO and other members of the top management team. A research model integrating these elements is developed and tested with empirical data. For testing the proposed model, this dissertation uses a sample of firms with IT control weaknesses and a control group of similar firms with no IT control weaknesses for the years 2005-2009. Empirical results provide support for five of the seven hypotheses put forth in this research. Regarding the IT governance mechanisms, study findings indicate that a lower likelihood of disclosing IT-related control weaknesses is associated with having audit committee and corporate governance committee members with IT expertise. Furthermore, the study findings provide support for the contention that the goal congruence is contingent on the CIO’s power. To this end, the study finds that a lower likelihood of disclosing IT-related control weaknesses is associated with having CIOs with higher levels of structural and expert power. As for the incentive alignment mechanisms, empirical results provide support for the assertion that goal congruence is contingent on perceived pay equality between the CIO and other members of the top management team. The results indicate that the lower the pay disparity between IT executives and business executives in the top management team, the lower the likelihood of disclosing IT control weaknesses. The present study contributes to the current body of knowledge of literature in several ways. It is the first study to propose and test an integrated model of the antecedents of IT control weaknesses. The proposed model adds to the current literature by introducing agency theory as a theoretical basis of the antecedents of IT control weaknesses. Furthermore, this study adds to the current literature by introducing and providing empirical evidence linking the IT background of the corporate governance committee, the structural power and expert power of the CIO, and the CIO relative pay to the disclosure of IT control weaknesses over financial reporting. Lastly, this research contributes to practice by offering a much needed understanding for managers, directors, auditors, and regulators in their effort to improve the quality of IT control and the reliability of financial reporting

Examining the Antecedents of Sarbanes-Oxley Section 404 IT Control Weaknesses: An Empirical Study

The current research draws on the agency theory, the IT governance literature, and the executive compensation literature to present a theory of the antecedents of IT control weaknesses as reported under Sections 404 of Sarbanes-Oxley Act. More specifically, this paper examines the association between two categories of governance mechanisms (IT governance mechanisms and IT executive incentive alignment mechanisms) and the disclosure of IT control weaknesses. As for the IT governance mechanisms, the study findings indicate that a lower likelihood of disclosing IT-related control weaknesses is associated with having IT executives with higher levels of structural and expert power and having audit committee and corporate governance committee members with IT expertise. As for the incentive alignment mechanisms, the results indicate that the lower the pay disparity between IT executives and business executives in the top management team, the lower the likelihood of disclosing IT controls weaknesses

EVALUATING THE PERFORMANCE OF INFORMATION SECURITY: A BALANCED SCORECARD APPROACH

This paper, a research in progress, presents a balanced scorecard based framework for managing and evaluating the performance of information security in organizations. Acknowledging the multi-dimensionality of information security and the various value propositions of different constituents, we contend that for organizations to maximize the value of their information security effort, they should strike a balance between four information security capabilities pertaining to four perspectives: the financial, the customer, the internal processes, and the learning and growth perspectives. The proposed framework supplements the traditional financial perspective with three non-financial perspectives and thus accounts for the qualitative and intangible benefits of information security. Furthermore, it captures the technical and socio-organizational dimensions of information security. Finally, the proposed framework, through its robust theoretical and methodological foundation, holds the promise of maximizing the effectiveness of the information security endeavor in organizations

A Framework for Decision and Intelligence Systems based on Input and Output Types

In tracing the evolution of computer based Management Support Systems (MSS), three main generations or classes can be distinguished. These generations, in order of their emergence, may be identified as Data Management Systems (DMS), Information Management Systems IMS), and Knowledge Management Systems (KMS). The common objective among these three classes of systems is supporting managerial decision making. One distinguishing aspect among these three classes is the type of input and output (viz. data, information, and knowledge) that these systems handle, and consequently the level and the form of support that they provide. In this paper we explore these three classes of systems from an input-output perspective. In particular, this paper offers a framework for classifying MSS based on their input and output types, with particular focus on the input side. By developing an input-output based framework for current MSS, we hope to provide a foundation to develop an agenda for the next generation of MSS

User Participation and Technology Acceptance: Towards Ex-Ante Acceptance Predictions

The current work is positioned at the point where technology acceptance research and user participation in informationsystems development research intersect. More specifically, this paper purports to achieve three objectives: (a) explain howtechnology acceptance determinants can be elicited from users during their participation in the ISD activities, (b) investigatethe influence of user participation on these determinants, and (c) investigate if the elicitation of these determinants at earlystages of the ISD is predictive of post-implementation usage behavior. To this end, the research recommends adding newcategories to the traditional system development stages so as to elicit acceptance determinants. Ten hypotheses are advancedto investigate the ex-ante predictability of acceptance determinants and how user participation impacts them. The proposedmodel, through its robust theoretical foundation, holds the promise of predicting systems acceptance/rejection at early stagesof the development process thereby increasing the likelihood of successful systems development

The IT-Productivity Linkage at the Country Level for Developing Economies

Recent evidence suggests that information technology (IT) investments have a positive impact on productivity and economic growth for developed countries. However, for developing countries the relationship between IT investment and economic growth remains unclear. This paper draws on the resource-based view (RBV) theory with its notion of resource complementarity to propose a theoretical model of how factors interact with IT investment to influence economic productivity. The proposed model posits a number of factors effecting the productivity of IT investment in developing economies

Assessment of Hydroxyapatite Nanospheres Incorporated Dentin Adhesive. A SEM/EDX, Micro-Raman, Microtensile and Micro-Indentation Study

Hydroxyapatite (HA) delivery with resin adhesives has potential for re-mineralization of resin–dentin interface. The study prepared an adhesive containing HA and confirmed its presence in adhesive and interaction with the dentin using scanning electron microscopy (SEM), Fourier transform infrared spectroscopy (FTIR), and Micro-Raman spectroscopy. The aim was to assess the influence of HA incorporation in dentin adhesive on its microtensile bond strength (μ-tbs) and Knoop microhardness (KHN). Thirty teeth each were bonded with CA and HA adhesive using a 10-s smear and photo-polymerized. The specimens in each adhesive group (CA and HA) were divided into sub-groups of 24 h, 8 weeks, and 16 weeks (n = 10) aging durations. μ-tbs was assessed at a crosshead speed of 0.5 mm/minute and bonded interface was analyzed using SEM (n = 20) and Raman spectroscopy (n = 10). Softening of HA adhesive and CA was assessed using KHN. HA adhesive presented higher μ-tbs compared to CA. With an increase in storage time, HA adhesive presented with 100% adhesive failure. Softening was less and KHN was higher for HA adhesive compared to CA (p < 0.05). KHN reduction was higher in CA [19.6 (5.1)%] compared to the HA adhesives [9.7 (4.5)%]. HA adhesive showed superior μTBS and microhardness compared to CA. In the absence of nanoleakage, HA modified adhesive exhibited enhanced bond integrity and better durability of resin dentin bond compared to control adhesive

Influence of Hydroxyapatite Nanospheres in Dentin Adhesive on the Dentin Bond Integrity and Degree of Conversion: A Scanning Electron Microscopy (SEM), Raman, Fourier Transform-Infrared (FTIR), and Microtensile Study

An experimental adhesive incorporated with different nano-hydroxyapatite (n-HA) particle concentrations was synthesized and analyzed for dentin interaction, micro-tensile bond strength (μTBS), and degree of conversion (DC). n-HA powder (5 wt % and 10 wt %) were added in adhesive to yield three groups; gp-1: control experimental adhesive (CEA, 0 wt % HA), gp-2: 5 wt % n-HA (HAA-5%), and gp-3: 10 wt % n-HA (HAA-10%). The morphology of n-HA spheres was evaluated using Scanning Electron Microscopy (SEM). Their interaction in the adhesives was identified with SEM, Energy-Dispersive X-ray (EDX), and Micro-Raman spectroscopy. Teeth were sectioned, divided in study groups, and assessed for μTBS and failure mode. Employing Fourier Transform-Infrared (FTIR) spectroscopy, the DC of the adhesives was assessed. EDX mapping revealed the occurrence of oxygen, calcium, and phosphorus in the HAA-5% and HAA-10% groups. HAA-5% had the greatest μTBS values followed by HAA-10%. The presence of apatite was shown by FTIR spectra and Micro-Raman demonstrated phosphate and carbonate groups for n-HA spheres. The highest DC was observed for the CEA group followed by HAA-5%. n-HA spheres exhibited dentin interaction and formed a hybrid layer with resin tags. HAA-5% demonstrated superior μTBS compared with HAA-10% and control adhesive. The DC for HAA-5% was comparable to control adhesive

Influence of graphene oxide filler content on the dentin bond integrity, degree of conversion and bond strength of experimental adhesive. A SEM, micro-Raman, FTIR and microtensile study

The study aimed to evaluate the effect of graphene oxide (GO) nano-filler content in experimental dental adhesive on its degree of conversion (DC), microtensile bond strength ( μ TBS) and structural reliability, using Fourier transform infrared spectroscopy (FTIR), Micro-Raman spectroscopy and Scanning electron microscopy (SEM). A resin adhesive was fabricated (control adhesive - CA) and fabricated GO nano-particles were added at 0.5% and 2.0% (m/m) to produce adhesives GOA1 and GOA2 respectively. One hundred and two teeth (specimens) were prepared for dentin exposure and conditioned with 36% phosphoric acid. Specimens in each group (n = 34) were treated with formulated adhesives (CA, GOA1 & GOA2) and photo-polymerized for 20 s followed by composite build up. Sixty specimens were used for μ TBS testing in the adhesive groups (CA, GOA1 & GOA2), with half exposed to thermocycling (TC) whereas the remaining half (n = 10) stored in distilled water. Seven specimens each were assessed using SEM and Micro-Raman spectroscopy, in each adhesive group (n = 7). DC for the adhesives was assessed using FTIR. The means of μ TBS and DC were analyzed using ANOVA and post hoc Tukey multiple comparisons test. GO nano-filler content showed significant influence on the adhesive μ TBS in comparison to controls (p  0.05). DC was significantly higher in control adhesive [46.8 (3.6)%] compared to GOA2 [37.7 (4.2)%] specimens, however DC was comparable among GOA1 [42.3 (2.9)%] and GOA2 [37.7 (4.2)%] specimens (p > 0.05) respectively. GO exhibited interaction within adhesive and tooth dentin comparable to control adhesive. Increasing GO content showed increase in μ TBS of adhesive to dentin, but a decrease in degree of conversion. Under ideal conditions, experimental adhesive with 2% GO content showed acceptable bond strength and DC; and should be further assessed under dynamic conditions to recommend clinical use