Repairing Organizational Legitimacy Following Information Technology (IT) Material Weaknesses: Executive Turnover, IT Expertise, and IT System Upgrades

Jacob Z. Haislip; Adi Masli; Vernon J. Richardson; Juan Manuel Sanchez

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Repairing Organizational Legitimacy Following Information Technology (IT) Material Weaknesses: Executive Turnover, IT Expertise, and IT System Upgrades

机译：在出现信息技术（IT）重大缺陷之后修复组织合法性：高管人员流动，IT专业知识和IT系统升级

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Since Information Technology (IT)-based internal controls are pivotal in providing access to, and security of, financial records, we argue that an IT-related material weakness (ITMW) is a significant threat to organizational legitimacy. Prior research suggests that firms work to repair legitimacy by disassociation with executives blamed for the deficiency and the establishment of a monitoring mechanism to ensure the problem is addressed (Suchman 1995). As a test of disassociation, we find that, relative to a propensity-score-matched sample of non-ITMW firms, ITMW firms experience higher CEO, CFO, and director turnover. As a test of the establishment of a monitoring mechanism to repair organizational legitimacy, we find that ITMW firms hire CEOs, CFOs, and directors with higher levels of IT expertise, and make significant IT system upgrades. We find evidence that ITMW firms remediate deficiencies in a more timely fashion when they appoint a new CFO with IT expertise or upgrade their financial reporting system. Collectively, our results suggest that firms make significant monitoring changes to reestablish organizational legitimacy after receiving an ITMW.

机译：由于基于信息技术（IT）的内部控制对于提供财务记录的访问和安全性至关重要，因此我们认为与IT相关的实质性弱点（ITMW）对组织合法性构成了重大威胁。先前的研究表明，公司通过与被指责为缺陷的高管分离开来，努力修复合法性，并建立了确保问题得到解决的监督机制（Suchman 1995）。作为分离测试，我们发现，相对于倾向得分匹配的非ITMW公司样本，ITMW公司的首席执行官，首席财务官和董事离职率更高。作为建立监督机制以修复组织合法性的测试，我们发现ITMW公司雇用了具有更高IT专业知识水平的CEO，CFO和董事，并对IT系统进行了重大升级。我们发现有证据表明，当ITMW公司任命具有IT专业知识的新CFO或升级其财务报告系统时，它们会更及时地纠正缺陷。总体而言，我们的结果表明，企业在接受ITMW之后会进行重大的监控更改以重新建立组织的合法性。

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来源
《Journal of information systems》 |2016年第1期|41-70|共30页
作者
Jacob Z. Haislip; Adi Masli; Vernon J. Richardson; Juan Manuel Sanchez;
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作者单位

University of North Texas;

The University of Kansas;

University of Arkansas Xi'an Jiaotong-Liverpool University;

Texas Tech University;

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原文格式 PDF
正文语种 eng
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关键词
internal control material weakness; corporate governance; information technology;

机译：内部控制重大弱点;公司治理;信息技术;

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Repairing Organizational Legitimacy Following Information Technology (IT) Material Weaknesses: Executive Turnover, IT Expertise, and IT System Upgrades

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