Exploring the Contemporary State of Information Technology Governance Transparency in Belgian Firms

Steven  De Haes; Tim Huygh; Anant Joshi

doi:10.1080/10580530.2017.1254444

Exploring the Contemporary State of Information Technology Governance Transparency in Belgian Firms

Steven De Haes^*, Tim Huygh, Anant Joshi

^*Corresponding author for this work

Accounting & Information Management

Research output: Contribution to journal › Article › Academic › peer-review

Abstract

This article provides an exploratory insight in the contemporary state of IT governance transparency in Belgian firms. Our findings show that Belgian firms exhibit low IT governance disclosure rates in general. We also find preliminary evidence that IT governance disclosure is positively related to IT usage intensity for listed firms, and that listed firms tend to be more concerned with disclosing on their IT governance compared to non-listed firms, given a comparable level of IT usage intensity.

Original language	English
Pages (from-to)	20-37
Number of pages	18
Journal	Information Systems Management
Volume	34
Issue number	1
DOIs	https://doi.org/10.1080/10580530.2017.1254444
Publication status	Published - 2017

Keywords

Annual report
disclosure
IT governance
IT usage intensity
sector analysis
transparency
CORPORATE GOVERNANCE
STEERING COMMITTEES
SHAREHOLDER-WEALTH
VALUE RELEVANCE
MARKET VALUE
ANNOUNCEMENTS
DISCLOSURES
MANAGEMENT
FRAMEWORK

Access to Document

10.1080/10580530.2017.1254444

Cite this

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title = "Exploring the Contemporary State of Information Technology Governance Transparency in Belgian Firms",

abstract = "This article provides an exploratory insight in the contemporary state of IT governance transparency in Belgian firms. Our findings show that Belgian firms exhibit low IT governance disclosure rates in general. We also find preliminary evidence that IT governance disclosure is positively related to IT usage intensity for listed firms, and that listed firms tend to be more concerned with disclosing on their IT governance compared to non-listed firms, given a comparable level of IT usage intensity.",

keywords = "Annual report, disclosure, IT governance, IT usage intensity, sector analysis, transparency, CORPORATE GOVERNANCE, STEERING COMMITTEES, SHAREHOLDER-WEALTH, VALUE RELEVANCE, MARKET VALUE, ANNOUNCEMENTS, DISCLOSURES, MANAGEMENT, FRAMEWORK",

author = "{De Haes}, Steven and Tim Huygh and Anant Joshi",

note = "data source: For each firm in the sample the English annual report of 2013 was obtained and analyzed. The annual report is a public disclosure document that is available for all firms.",

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AB - This article provides an exploratory insight in the contemporary state of IT governance transparency in Belgian firms. Our findings show that Belgian firms exhibit low IT governance disclosure rates in general. We also find preliminary evidence that IT governance disclosure is positively related to IT usage intensity for listed firms, and that listed firms tend to be more concerned with disclosing on their IT governance compared to non-listed firms, given a comparable level of IT usage intensity.

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KW - sector analysis

KW - transparency

KW - CORPORATE GOVERNANCE

KW - STEERING COMMITTEES

KW - SHAREHOLDER-WEALTH

KW - VALUE RELEVANCE

KW - MARKET VALUE

KW - ANNOUNCEMENTS

KW - DISCLOSURES

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