Construct · 1 fields · 1 citations

IT control weaknesses: a standalone construct

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Accounting information systems

deficiencies in a firm's IT controls reported under Sarbanes-Oxley, which are linked to less accurate management information and forecasts.

In accounting information systems, IT control weaknesses refers to deficiencies in a firm's IT controls reported under Sarbanes-Oxley, which are linked to less accurate management information and forecasts. This meaning comes from Li (2012) in MIS Quarterly.[1]

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Nearby constructs

control4 fields · 5 citationsjingle · one word, four constructs information4 fields · 5 citationsjingle · one word, four constructs

References

Li, C., Peters, G. F., Richardson, V. J., & Watson, M. W. (2012). The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes–Oxley Internal Control Reports. MIS Quarterly, 36(1), 179-203. https://doi.org/10.2307/41410413

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