Using a proprietary dataset of 667 companies around the world that experienced whitecollar crime we investigate what drives punishment of perpetrators of crime. We find a significantly lower propensity to punish crime in our sample, where most crimes are not reported to the regulator, relative to samples in studies investigating punishment of perpetrators in cases investigated by U.S. regulator...

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 al...

Today’s international organizations are characterized by a fundamental deficit in democracy. We therefore propose institutional measures to increase the direct participation possibilities of the citizens in international organizations. In order to reduce the number of citizens involved in decision-making to a manageable size, a representative sample of trustees is selected using a random mechan...

Upper echelons theory suggests that the characteristics of chief executives affect the strategic choices of their organizations. In this paper we examine whether the characteristics of top managers make a difference to the extent of inter-organizational collaboration in the public sector. Using survey data from 228 chief executives from Catalonia, we test upper echelons theory, and control for ...

Using historical firm financial and insider trading information, this paper examines whether high-level insiders manipulate earnings ahead of their own 10b5-1 equity transactions. The empirical evidence suggests that high-level executives appear to manipulate earnings through real activities such as abnormal discretionary expenditures and abnormal cash flows from operations to influence equity ...

1 Mary Lacity was the accepting Senior Editor for this article. 2 The author wishes to thank SIM for sponsoring this research. Rajkumar M. Kempaiah, a doctoral student at Stevens Institute of Technology, performed all of the statistical analyses. sues facing its IT executive members. Ball and Harris conducted the first survey and produced a list of 18 issues in 1982. Subsequent surveys were tak...

Introduction One of the most challenging issues in the context of knowledge management is the establishment of dynamic mechanisms that manipulate learning content. The traditional approach since today was limited in static approaches without consideration for the dynamic nature of learning. MODEL integrated framework supports the MODEL tool set, an integrated learning environment especially des...

Fully exploiting the potential of on demand computing requires on demand business models. To respond “on demand” to the unpredicted opportunities of the moment, a business must invest in knowing earlier the meaning of what is happening now rather than in attempting to forecast better the opportunities of the future. This means concentrating on know-why, which is system knowledge, rather than kn...

The objective of this study is to identify factors that help build an IT reputation, and to evaluate whether markets value a firm’s ability to develop and sustain its IT reputation. Building on IT strategic leadership and IT business value literature, we argue that a similarity in the background and hierarchical proximity between CEO and senior IT executive increases the likelihood that the fir...

177 The Evolution of Decisionmaking Among Prison Executives, 1975–2000