Journal ArticleDOI
The Sarbanes-Oxley Act: implications for large-scale IT outsourcing
James A. Hall,Stephen L. Liedtka +1 more
Reads0
Chats0
TLDR
Until they are certain that outsourcing IT management is the best possible option, firms would do well to maintain and invest in their own in-house IT assets.Abstract:
Until they are certain that outsourcing IT management is the best possible option, firms would do well to maintain and invest in their own in-house IT assets.read more
Citations
More filters
Journal ArticleDOI
Conformance checking of processes based on monitoring real behavior
TL;DR: An incremental approach to check the conformance of a process model and an event log is proposed and a Conformance Checker has been implemented within the ProM framework and it has been evaluated using artificial and real-life event logs.
Journal ArticleDOI
Business process mining: An industrial application
W.M.P. van der Aalst,Hajo A. Reijers,A.J.M.M. Weijters,B. F. van Dongen,A. K. Alves De Medeiros,Minseok Song,H. M. W. Verbeek +6 more
TL;DR: This paper describes the application of process mining in one of the provincial offices of the Dutch National Public Works Department, responsible for the construction and maintenance of the road and water infrastructure.
Journal ArticleDOI
Economic Consequences of Financial Reporting and Disclosure Regulation: A Review and Suggestions for Future Research
Christian Leuz,Peter D. Wysocki +1 more
TL;DR: In this paper, a survey of the theoretical and empirical literature on the economic consequences of financial reporting and disclosure regulation is presented, highlighting important unanswered questions and concluding with numerous suggestions for future research.
Journal ArticleDOI
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
Christian Leuz,Peter D. Wysocki +1 more
TL;DR: The authors discusses the empirical literature on the economic consequences of disclosure and financial reporting regulation (including IFRS adoption), drawing on U.S. and international evidence, highlighting the challenges with quantifying regulatory costs and benefits, measuring disclosure and reporting outcomes, and drawing causal inferences from regulatory studies.
Posted Content
Implications for GAAP from an Analysis of Positive Research in Accounting
TL;DR: The positive theory of GAAP as discussed by the authors predicts that GAAP's principal focus is on control (performance measurement and stewardship) and that verifiability and conservatism are critical features of a GAAP shaped by market forces.
References
More filters
Journal Article
The Hidden Costs of IT Outsourcing
TL;DR: Barthelemy et al. as mentioned in this paper conducted a survey of 50 outsourcing efforts and found that companies are largely unaware of costs associated with such activities as transitioning to a new vendor and so tend not to take measures to reduce them.
Journal ArticleDOI
Information systems outsourcing: a study of pre-event firm characteristics
TL;DR: It is argued that firms enter into large-scale IS outsourcing agreements primarily to reduce costs and to generate cash, and they are more likely to outsource when they have lower cash reserves, higher debt, or declining growth.
Proceedings Article
Linking information technology and corporate strategy: an organizational view
TL;DR: McFarlan et al. as discussed by the authors survey of senior information system executives demonstrates the potential problems of relying on a top-down approach and proposes an adaptive approach to identify competitive applications in organizations facing considerable environmental turbulence or in which senior strategists are relatively uninformed about information system resources.
Journal ArticleDOI
Financial Performance, CEO Compensation, and Large-Scale Information Technology Outsourcing Decisions
TL;DR: It is concluded that CEOs consider several personal and firm-level financial factors, including factors unrelated to IT cost and performance, when making large-scale IT outsourcing decisions, which provides the first evidence of a relationship between managerial self-interest and IT outsourcing.
Journal ArticleDOI
Ein Modell zur dynamischen Investitionsrechnung von IT-Sicherheitsmaßnahmen
TL;DR: In this article, a model for IT-Sicherheitsmasnahmen is presented, in which IT-sichers werden dazu auf Basis der Kapitalwertmethode unter Berucksichtigung der Reduktion der erwarteten Schaden and der Reduxtion der Opportunitatskosten einer Eigenkapitalunterlegung fur unerwartete Schaden in Form of Einzahlungen, sowie anhand der Anfangsinvestition and den