Explaining IT governance disclosure through the constructs of IT governance maturity and IT strategic role |
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| Authors: | Anant Joshi Laury Bollen Harold Hassink Steven De Haes Wim Van Grembergen |
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| Affiliation: | 1. Department of Accounting and Information Management, School of Business and Economics, Maastricht University, The Netherlands;2. Department of Management Information Systems, Faculty of Applied Economics, University of Antwerp, Belgium |
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| Abstract: | This study investigates the relation between the maturity of IT governance processes and the IT governance disclosure of firms. Furthermore, it examines whether the strategic role of IT in an industry induces systematic variation in IT governance disclosure. Based on a content analysis of annual reports and a field survey on the maturity of the implementation of COBIT processes, the results demonstrate a role of IT governance frameworks in stimulating accountability and transparency via enhanced external reporting of relevant IT information to external stakeholders, in particular in settings where the strategic role of IT is high. |
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| Keywords: | IT governance maturity COBIT Disclosure Industry level strategic role of IT |
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