Probing the Past to Guide the Future IT Regulation Research: Topic Modeling and Co-word Analysis of SOX-IS Research

ABSTRACT

Information technology’s ubiquitous role has led to growing calls for regulations. Sparse regulation in IT has led to a lack of holistic understanding of their impact on the IT field. Sarbanes-Oxley (SOX) Act has wide-ranging implications on IT and provides fertile grounds for understanding IT regulations research. This study explores SOX-related IS research through co-word analysis and topic modeling. Results highlight research gaps and provide guidance to research and practice concerning future IT regulations.

KEYWORDS:

• IT regulation
• Sarbanes-Oxley
• topic modeling
• co-word analysis

Disclosure statement

No potential conflict of interest was reported by the author(s).

Notes

1. We use IT and IS interchangeably in this paper.

2. https://www.vosviewer.com/

3. https://radimrehurek.com/gensim/intro.html#what-is-gensim

4. McCallum, A. K. “MALLET: A Machine Learning for Language Toolkit.” http://mallet.cs.umass.edu. 2002.

Additional information

Notes on contributors

George Mangalaraj

George Mangalaraj is a Professor of Information Systems at the College of Business and Technology, Western Illinois University in Macomb, IL. He received his M.S. and Ph.D. degrees in information systems from The University of Texas at Arlington. His research interests are in IT governance, IT strategies, and online environment issues. He has published in Communications of the ACM, European Journal of Information Systems, Journal of the Association for Information Systems, Journal of Computer Information Systems, MIS Quarterly, Journal of Information Systems Education, Journal of Accounting Education, and various conference proceedings.

Anil Singh

Anil Singh is an Associate Professor at The University of Texas at Rio Grande Valley. He holds a Ph.D. from The University of Texas at Arlington. He has over five years of industry experience and is. He is engaged in research on ERP, trust, information technology governance and compliance, and emerging technologies. He has published in Communications of the ACM, Journal of Information Systems Education, Journal of Accounting Education, IEEE Transactions on Professional Communication, Accounting Educators Journal, Journal of Emerging Technologies in Accounting, Computers in Human Behavior, and various conference proceedings.

Aakash Taneja

Aakash Taneja is a Professor of Computer Information Systems at Stockton University. He received his Ph.D. in Information Systems from the University of Texas at Arlington. His current research interests include Cybersecurity & privacy, IS implementation & adoption, emerging technologies, and IT regulation & compliance. He has published in Communications of the ACM, Computers in Human Behavior, IEEE Transactions on Professional Communication, Journal of Accounting Education, Journal of Information Systems Education, and various conference proceedings.