National corporate governance codes and IT governance transparency

Exploring the Influence of Belgian and South-African Corporate Governance Codes on IT Governance Transparency

Building on prior research on how boards should provide stakeholder transparency by disclosing on how their organizations are governing their IT assets, this paper provides an exploratory insight in the contemporary state of IT governance transparency in Belgian and South African companies. Specifically, the influence of the national corporate governance code on IT governance transparency is in...

Transparency and Corporate Governance∗

An objective of many proposed corporate governance reforms is increased transparency. This goal has been relatively uncontroversial, as most observers believe increased transparency to be unambiguously good. We argue that, from a corporate governance perspective, there are likely to be both costs and benefits to increased transparency, leading to an optimum level beyond which increasing transpa...

Regulating Organizations through Codes of Corporate Governance

Although codes of corporate governance have come to be widely used as a mode of regulating corporations, our understanding of how they function is still rather limited. In this paper we describe the design of such code regimes and propose a theoretical framework for studying their effects. On the basis of an observation-theoretical approach, codes are conceptualized as schemas of observation th...

IT-Enabled Corporate Governance: The Characteristics and Determinants of Web-based Corporate Governance Disclosures

Sophisticated information technologies allow companies to provide stakeholders with more transparency. Web-based disclosures have the advantages of low cost, mass reach, frequency and speed, and yet the extent of Internet disclosure varies across companies and industries. Drawing on interdisciplinary work in information technology and corporate governance, in this paper, the authors examine the...

IT Financial Management-Cost transparency and effective IT governance