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    <title>UTas ePrints - IT governance disclosure of Web100 companies</title>
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<meta content="Arising from the recent focus on corporate accountability and IT governance, this study investigated the promotional advantage perceived by large US corporations in making transparent some of their approaches to IT governance.  Content analysis techniques were used to analyse the websites of 42 corporations for references to IT governance, using an IT control framework.  The corporations appeared to see little advantage in disclosing IT governance issues.  However, those corporations acknowledged as corporate governance exemplars had higher levels of disclosure on IT governance.  " name="eprints.abstract" />
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Capozzi, M. and Singleton, J. (2002) “More Than a Specialized Concern: Survey of public sector board members has implications for IT governance”, Information Systems Control Journal, Vol. 1, pp. 15–18.

Chan, S. (2004) “Sarbanes-Oxley: The IT dimension”, The Internal Auditor, Vol. 61, No 1, pp. 31–33.

Congress of the United States of America (2002) “Sarbanes-Oxley Act”.

Coppin, G. (2003) “The Tentacles of the US Law”, Accountancy SA, Jan., pp.14–17.

De Haes, S. and Van Grembergen, W. (2004) “IT Governance and its Mechanisms”, Information Systems Control Journal, Vol. 1, pp. 27–33.

Fox, C. (2004) “Sarbanes-Oxley-Considerations for Framework for IT Financial Reporting Controls”, Information Systems Control Journal, Vol. 1, pp.52–54.

Gaynor, D. (2002) “IT Governance”, Accountancy Ireland, Vol. 34, No. 4, p. 28.

GovernanceMetrics International (2004) “Overview”, [online], http://www.gmiratings.com/(l4fe1j45bdecaqeebtqeds2i)/About.aspx#people. 

Groenewegen, J. (2004) “Who Should Control the Firm? Insights from New and Original Institutional Economics”, Journal of Economic Issues, Vol.38, No.2, pp.353–361.

Guldentops, E. (2001) “Asking the Right Questions for IT Governance”, Information Systems Control Journal, Vol. 4, 2001, pp. 13–15.

Guldentops, E. (2002) “Knowing the Environment: Top five IT issues”, Information Systems Control Journal, Vol. 4, 2002, pp.15–16.

Hawkins, K., Alhajjaj, S. and Kelley, S. (2003) “Using CobiT to Secure Information Assets”, The Journal of Government Financial Management, Vol. 52, No. 2, pp. 22–32.

IT Governance Institute (2000) “COBIT 3rd Edition Executive Summary”, Available at: http://www.isaca.org/execsum.pdf, Accessed: June 22, 2004.

IT Governance Institute (2001) “Board Briefing on IT Governance”, IT Governance Institute.

Koch, C. (2002) “The Powers That Should Be: IT decisions have to reflect the goals of the business and engage the attention of the business, often without the participation or even the interest of the business”, CIO, Vol. 15, No. 23, pp. 48–54.

Korac-Kakabadse, N. and Kakabadse, A. (2001) “IS/IT Governance: Need for an Integrated Model, Corporate Governance”, Vol. 1, No. 4, pp. 9–11.

Kubilus, N. (2003) “Sarbanes-Oxley: Where IT and finance meet”, Computerworld, Vo.37, No. 26, p. 44.

Kulzick, R.S. (2004) “Sarbanes-Oxley: Effects on financial transparency”, S.A.M. Advanced Management Journal, Vol.69, No.19, pp. 43–49.

Lainhart IV, J. W. (2001) “An IT Assurance Framework for the Future”, Ohio CPA Journal, Vol. 60, No. 1, pp.19–23.

McKay, J., Marshall, P. and Smith, L. (2003) “Steps Towards Effective IT Governance: Strategic IT planning, evaluation and benefits management”, Proceedings of the 7th Pacific Asia Conference on Information Systems, Adelaide, South Australia.

McGowan, D.M. and Brisendine, A.T. (2003) “What’s Next After Enron and Sarbanes-Oxley?” Benefits Law Journal, Vol.16, No.1, pp. 94–105.

Rao, M. (2003) “Enterprise IT Governance-The obvious step”, [online], http://www.networkmagazineindia.com/200301/cover5.html.

Ridley, G., Young, J. and Carroll, P. (2004) “COBIT and its Utilization: A framework from the literature”, Proceedings of the 37th Hawai’i International Conference on System Science (HICSS), 2004, 5–8 Jan., Big Island, Hawai’i, pp. 233–240. 
Van Grembergen, W. and Van Bruggen, R. (2003) “Measuring and Improving Corporate Information Technology Through the Balanced Scorecard”, The Electronic Journal of Information Systems Evaluation, Vol. 1, No. 1.

Ward, P. and Peppard, J. (2002) Strategic Planning for Information Systems, John Wiley &amp; Sons Ltd, Chichester, England.

Web100 (2004) Web100 “Big Business on the Web”, [online], http://www.metamoney.com/.

Weidenbaum, M. (2002) “Responding to the Challenge: Corporate Governance”, Vital Speeches of the Day, Vol.68, No.19, pp. 597–602.
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    <h1 class="ep_tm_pagetitle">IT governance disclosure of Web100 companies</h1>
    <p style="margin-bottom: 1em" class="not_ep_block"><span class="person_name">Ridley, Gail</span> and <span class="person_name">Liu, Qiang</span> (2004) <xhtml:em>IT governance disclosure of Web100 companies.</xhtml:em> In: Proceedings of the 11th European Conference on IT Evaluation, 11-12 Nov 2004, Amsterdam, Holland.</p><p style="margin-bottom: 1em" class="not_ep_block"></p><table style="margin-bottom: 1em" class="not_ep_block"><tr><td valign="top" style="text-align:center"><a onmouseover="EPJS_ShowPreview( event, 'doc_preview_762' );" href="http://eprints.utas.edu.au/754/1/ePrintsVersionECITE2004.pdf" onmouseout="EPJS_HidePreview( event, 'doc_preview_762' );"><img alt="[img]" src="http://eprints.utas.edu.au/style/images/fileicons/text_html.png" class="ep_doc_icon" border="0" /></a><div class="ep_preview" id="doc_preview_762"><table><tr><td><img alt="" src="http://eprints.utas.edu.au/754/thumbnails/1/preview.png" class="ep_preview_image" border="0" /><div class="ep_preview_title">Preview</div></td></tr></table></div></td><td valign="top"><a href="http://eprints.utas.edu.au/754/1/ePrintsVersionECITE2004.pdf"><span class="ep_document_citation">HTML</span></a><br />105Kb</td></tr></table><p style="margin-bottom: 1em" class="not_ep_block">Official URL: <a href="http://www.academic-conferences.org/ecite/ecite2004/ecite04-home.htm">http://www.academic-conferences.org/ecite/ecite2004/ecite04-home.htm</a></p><div class="not_ep_block"><h2>Abstract</h2><p style="padding-bottom: 16px; text-align: left; margin: 1em auto 0em auto">Arising from the recent focus on corporate accountability and IT governance, this study investigated the promotional advantage perceived by large US corporations in making transparent some of their approaches to IT governance.  Content analysis techniques were used to analyse the websites of 42 corporations for references to IT governance, using an IT control framework.  The corporations appeared to see little advantage in disclosing IT governance issues.  However, those corporations acknowledged as corporate governance exemplars had higher levels of disclosure on IT governance.  </p></div><table style="margin-bottom: 1em" cellpadding="3" class="not_ep_block" border="0"><tr><th valign="top" class="ep_row">Item Type:</th><td valign="top" class="ep_row">Conference or Workshop Item (Paper)</td></tr><tr><th valign="top" class="ep_row">Keywords:</th><td valign="top" class="ep_row">corporate governance, IT governance, IT evaluation, Sarbanes-Oxley Act, regulatory compliance, promotional advantage, IT control framework, COBIT, COBIT domains</td></tr><tr><th valign="top" class="ep_row">Subjects:</th><td valign="top" class="ep_row"><a href="http://eprints.utas.edu.au/view/subjects/350206.html">350000 Commerce, Management, Tourism and Services &gt; 350200 Business and Management &gt; 350206 Advertising and Public Relations</a><br /><a href="http://eprints.utas.edu.au/view/subjects/350107.html">350000 Commerce, Management, Tourism and Services &gt; 350100 Accounting, Auditing and Accountability &gt; 350107 Other Accounting</a><br /><a href="http://eprints.utas.edu.au/view/subjects/350211.html">350000 Commerce, Management, Tourism and Services &gt; 350200 Business and Management &gt; 350211 Innovation and Technology Management</a></td></tr><tr><th valign="top" class="ep_row">ID Code:</th><td valign="top" class="ep_row">754</td></tr><tr><th valign="top" class="ep_row">Deposited By:</th><td valign="top" class="ep_row"><span class="ep_name_citation"><span class="person_name">Dr Gail Ridley</span></span></td></tr><tr><th valign="top" class="ep_row">Deposited On:</th><td valign="top" class="ep_row">23 Feb 2007</td></tr><tr><th valign="top" class="ep_row">Last Modified:</th><td valign="top" class="ep_row">09 Jan 2008 02:30</td></tr><tr><th valign="top" class="ep_row">ePrint Statistics:</th><td valign="top" class="ep_row"><a target="ePrintStats" href="/es/index.php?action=show_detail_eprint;id=754;">View statistics for this ePrint</a></td></tr></table><p align="right">Repository Staff Only: <a href="http://eprints.utas.edu.au/cgi/users/home?screen=EPrint::View&amp;eprintid=754">item control page</a></p>
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