Explaining IT Governance Disclosure through the Constructs of IT Governance Maturity and IT Strategic Role

Anant Joshi, Laury Bollen, Harold Hassink, Steven De Haes, Wim van Grembergen

Research output: Contribution to journalArticleAcademicpeer-review

Abstract

This study investigates the relation between the maturity of IT governance processes and the IT governance disclosure of firms. Furthermore, it examines whether the strategic role of IT in an industry induces systematic variation in IT governance disclosure. Based on a content analysis of annual reports and a field survey on the maturity of the implementation of COBIT processes, the results demonstrate a role of IT governance frameworks in stimulating accountability and transparency via enhanced external reporting of relevant IT information to external stakeholders, in particular in settings where the strategic role of IT is high.

Original languageEnglish
Pages (from-to)368-380
Number of pages13
JournalInformation & Management
Volume55
Issue number3
DOIs
Publication statusPublished - Apr 2018

Keywords

  • IT governance maturity
  • COBIT
  • Disclosure
  • Industry level strategic role of IT
  • MANAGEMENT
  • ANNOUNCEMENTS
  • INTERNAL CONTROL
  • SHAREHOLDER-WEALTH
  • PERFORMANCE
  • MARKET VALUE
  • FIRMS
  • IMPACT
  • INFORMATION-TECHNOLOGY
  • ORGANIZATIONS

Cite this