An empirical assessment of IT governance transparancy: evidence from commercial banking

A.S. Joshi, L.H.H. Bollen, H.F.D. Hassink

Research output: Contribution to journalArticleAcademicpeer-review

5 Citations (Scopus)

Abstract

We have developed an IT governance disclosure framework to examine how firms communicate their IT governance activities. Using this framework for a sample of 200 commercial banking firms, our empirical assessment indicates that differences in the level of disclosure are systematically related to differences in institutional settings. We also find that firms with relatively good corporate governance practices consider IT performance measurement matters to be highly important when informing and communicating with shareholders.
Original languageEnglish
Pages (from-to)116-136
Number of pages21
JournalInformation Systems Management
Volume30
Issue number2
DOIs
Publication statusPublished - 1 Jan 2013

Keywords

  • IT governance
  • transparency
  • corporate governance
  • disclosure framework
  • content analysis
  • INFORMATION-TECHNOLOGY GOVERNANCE
  • CORPORATE GOVERNANCE
  • DISCLOSURE POLICY
  • COMPETITIVE ADVANTAGE
  • STEERING COMMITTEES
  • FIRM PERFORMANCE
  • MANAGEMENT
  • IMPACT
  • INDUSTRY
  • COST

Cite this