信息技术能力、管理能力与财务报告质量：研究说明

IF 2 4区管理学 Q2 BUSINESS, FINANCE

Journal of Information Systems Pub Date : 2024-04-01 DOI:10.2308/isys-2022-063

Ann N. Mungai, Lorraine S. Lee

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引用次数: 0

摘要

公司的信息技术（IT）能力和管理能力对财务报告质量的影响在以往的文献中已有记载。然而，关于管理能力对企业信息技术能力的调节作用及其对财务报告质量影响的实证研究却很少。借鉴基于资源的企业观和 2000 年至 2013 年的企业样本，我们预测并发现，与非 IW500 企业相比，拥有高能力管理者的《信息周刊》500 强（IW500）企业具有更高的财务报告质量。具体而言，我们发现 IW500 企业的财务报告质量更高，在后续期间重述财务报表的可能性更低，IT 能力与管理能力的相互作用提高了财务报告质量。我们的研究结果证明了信息技术的重要性以及管理能力对信息技术影响财务报告质量的调节作用。数据可用性：数据可从文中引用的公共来源获得。JEL 分类：M40.

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Information Technology Capability, Managerial Ability, and Financial Reporting Quality: A Research Note

The role of a firm’s information technology (IT) capability and managerial ability on financial reporting quality has been documented in prior literature. However, scant empirical work exists on the moderating effect of managerial ability on a firm’s IT capability and its impact on financial reporting quality. Drawing on the resource-based view of the firm and a sample of firms from 2000 to 2013, we predict and find that InformationWeek 500 (IW500) firms with high-ability managers are associated with better financial reporting quality than non-IW500 firms. Specifically, we find that IW500 firms have better financial reporting quality and are less likely to restate their financial statements in subsequent periods and the interaction of IT capability and managerial ability improves financial reporting quality. Our findings document the importance of IT and the moderating effect of managerial ability on IT in influencing financial reporting quality. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: M40.

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来源期刊

Journal of Information Systems BUSINESS, FINANCE-

CiteScore

3.90

自引率

21.10%

发文量

期刊介绍： The Journal of Information Systems (JIS) is the academic journal of the Accounting Information Systems (AIS) Section of the American Accounting Association. Its goal is to support, promote, and advance Accounting Information Systems knowledge. The primary criterion for publication in JIS is contribution to the accounting information systems (AIS), accounting and auditing domains by the application or understanding of information technology theory and practice. AIS research draws upon and is informed by research and practice in management information systems, computer science, accounting, auditing as well as cognate disciplines including philosophy, psychology, and management science. JIS welcomes research that employs a wide variety of research methods including qualitative, field study, case study, behavioral, experimental, archival, analytical and markets-based.