IT governance impact on financial reporting quality using COBIT framework
نویسندگان
چکیده
منابع مشابه
IT-governance practices: COBIT
With the increasing dependence of enterprises on IT, and with the widely spreading use of e-business, IT governance is attracting increasing worldwide attention. A proper IT governance would promote enterprise performance through intelligent and efficient utilization of IT. In addition, standard IT governance practices would provide a suitable open environment for e-business that provides compa...
متن کاملChallenges of CoBIT 5 IT Governance Framework Migration
As information technology (IT) persists as an integral means for achieving success in organisational business processes, IT Governance (ITG) continues to be a top priority too. Current reports show that enterprises continue to suffer financial losses as a result of poor ITG practices. To better govern IT resources, many have tried to address this problem by migrating to the highly recommended I...
متن کاملThe Impact of Corporate Governance on Internet Financial Reporting
This study investigates the effect of corporate governance mechanisms on Internet financial reporting (IFR) behavior. We rely upon agency theory to predict an association between the extent of a firm’s Internet disclosure behavior and its corporate governance structures. We measure corporate governance by shareholder rights, ownership structure, and board composition. We develop a disclosure in...
متن کاملDevelopment of a framework to evaluate service-oriented architecture governance using COBIT approach
Nowadays organizations require an effective governance framework for their service-oriented architecture (SOA) in order to enable them to use a framework to evaluate their current state governance and determine the governance requirements, and then to offer a suitable model for their governance. Various frameworks have been developed to evaluate the SOA governance. In this paper, a brief introd...
متن کاملThe Impact of Intra-Network Communications of Actors on Financial Reporting Quality by Structural Equations Technique
Actor-network theory, which is considered as a development of socio-technical structuralism school, observes reservation and stability of networks containing personal and impersonal components such as individuals, organizations, communication software and hardware, and infrastructural standards by examination of socio-technical dimensions concurrently.The goal of this research is studying the i...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Global Journal of Computer Sciences: Theory and Research
سال: 2020
ISSN: 2301-2587
DOI: 10.18844/gjcs.v10i1.4143