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

References

• Ali, S., & Green, P. (2012). Effective information technology (IT) governance mechanisms: An IT outsourcing perspective. Information Systems Frontiers, 14(2), 179–193. doi:10.1007/s10796-009-9183-y
   Web of Science ®Google Scholar
• Andriole, S. J. (2009). Boards of directors and technology governance: The surprising state of the practice. Communications of the Association for Information Systems, 24(1), 22.
   Google Scholar
• Augustine, D. (2012). Good practice in corporate governance: Transparency, trust, and performance in the microfinance industry. Business & Society, 51(4), 659–676. doi:10.1177/0007650312448623
   Web of Science ®Google Scholar
• Bart, C., & Turel, O. (2010). IT and the board of directors: An empirical investigation into the “governance questions” Canadian board members ask about IT. Journal of Information Systems, 24(2), 147–172. doi:10.2308/jis.2010.24.2.147
   Google Scholar
• Butler, R., & Butler, M. J. (2010). Beyond King III: Assigning accountability for IT governance in South African enterprises. South African Journal of Business Management, 41(3), 33–45.
   Web of Science ®Google Scholar
• Campbell, K., Gordon, L. A., Loeb, M. P., & Zhou, L. (2003). The economic cost of publicly announced information security breaches: Empirical evidence from the stock market. Journal of Computer Security, 11(3), 431–448. doi:10.3233/JCS-2003-11308
   Google Scholar
• Chatterjee, D., Pacini, C., & Sambamurthy, V. (2002). The shareholder-wealth and trading-volume effects of information-technology infrastructure investments. Journal of Management Information Systems, 19(2), 7–42.
   Web of Science ®Google Scholar
• Chatterjee, D., Richardson, V. J., & Zmud, R. W. (2001). Examining the shareholder wealth effects of announcements of newly created CIO positions. MIS Quarterly, 25, 43–70. doi:10.2307/3250958
   Web of Science ®Google Scholar
• De Haes, S., & Van Grembergen, W. (2009). An exploratory study into IT governance implementations and its impact on business/IT alignment. Information Systems Management, 26(2), 123–137. doi:10.1080/10580530902794786
   Web of Science ®Google Scholar
• De Haes, S., & Van Grembergen, W. (2015). Enterprise governance of information technology, second edition: Achieving alignment and value, featuring COBIT 5. Switzerland: Springer.
   Google Scholar
• Dehning, B., Richardson, V. J., & Zmud, R. W. (2003). The value relevance of announcements of transformational information technology investments. MIS Quarterly, 27(4), 637–656.
   Web of Science ®Google Scholar
• Derksen, B. (2013). Impact of IT outsourcing on business & IT alignment (Doctoral thesis, Vrije Universiteit Amsterdam, Amsterdam, The Netherlands). Retrieved from http://www.bitti.nl/userfiles/publicaties/boeken/proefschrift%20barry%20e-versie.pdf
   Google Scholar
• Goosen, R., & Rudman, R. (2013). The development of an integrated framework in order to address King III’s IT governance principles at a strategic level. South African Journal of Business Management, 44(4), 91–103.
   Web of Science ®Google Scholar
• Gordon, L. A., Loeb, M. P., & Sohail, T. (2010). Market value of voluntary disclosures concerning information security. MIS Quarterly, 34(3), 567–594.
   Web of Science ®Google Scholar
• Hadden, L., DeZoort, F., & Hermanson, D. (2003). IT risk oversight: The roles of audit committees, internal auditors, and external auditors. Internal Auditing-Boston-Warren Gorham and Lamont Incorporated, 18(6), 28–30.
   Google Scholar
• Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1–3), 405–440. doi:10.1016/S0165-4101(01)00018-0
   Web of Science ®Google Scholar
• Heart, T., Maoz, H., & Pliskin, N. (2010). From governance to adaptability: The mediating effect of IT executives’ managerial capabilities. Information Systems Management, 27(1), 42–60. doi:10.1080/10580530903455163
   Web of Science ®Google Scholar
• Holder-Webb, L., Cohen, J., Nath, L., & Wood, D. (2008). A survey of governance disclosures among US firms. Journal of Business Ethics, 83(3), 543–563. doi:10.1007/s10551-007-9638-3
   Web of Science ®Google Scholar
• Huang, R., Zmud, R. W., & Price, R. L. (2010). Influencing the effectiveness of IT governance practices through steering committees and communication policies. European Journal of Information Systems, 19(3), 288–302. doi:10.1057/ejis.2010.16
   Web of Science ®Google Scholar
• Huff, S. L., Maher, P. M., & Munro, M. C. (2006). Information technology and the board of directors: Is there an attention deficit? MIS Quarterly Executive, 5(2), 1–14.
   Google Scholar
• Im, K. S., Dow, K. E., & Grover, V. (2001). Research report: A reexamination of IT investment and the market value of the firm—An event study methodology. Information Systems Research, 12(1), 103–117. doi:10.1287/isre.12.1.103.9718
   Web of Science ®Google Scholar
• Information Systems Audit and Control Association (ISACA). (2012). COBIT 5: Enabling Processes. Rolling Meadows, IL: ISACA.
   Google Scholar
• IT Governance Institute (ITGI). (2003). Board briefing on IT governance (2nd ed.). Retrieved from http://www.isaca.org/Knowledge-Center/Research/ResearchDeliverables/Pages/Board-Briefing-on-IT-Governance-2nd-Edition.aspx
   Google Scholar
• IT Governance Institute (ITGI). (2011). Global status report on the governance of enterprise IT (GEIT). Rolling Meadows, IL: IT Governance Institute. Retrieved from http://www.isaca.org/Knowledge-Center/Research/Documents/Global-Status-Report-GEIT-2011_res_Eng_0111.pdf
   Google Scholar
• Jordan, E., & Silcock, L. (2005). Beating IT risks. Chichester, UK: John Wiley & Sons.
   Google Scholar
• Joshi, A., Bollen, L., & Hassink, H. (2013). An empirical assessment of IT governance transparency: Evidence from commercial banking. Information Systems Management, 30(2), 116–136. doi:10.1080/10580530.2013.773805
   Web of Science ®Google Scholar
• Karimi, J., Bhattacherjee, A., Gupta, Y. P., & Somers, T. M. (2000). The effects of MIS steering committees on information technology management sophistication. Journal of Management Information Systems, 17(2), 207–230.
   Web of Science ®Google Scholar
• Mähring, M. (2006, August). The role of the board of directors in IT governance: A review and agenda for research. AMCIS 2006 Proceedings (p. 377). Acapulco, Mexico.
   Google Scholar
• Mauldin, E. G., & Richtermeyer, S. B. (2004). An analysis of ERP annual report disclosures. International Journal of Accounting Information Systems, 5(4), 395–416. doi:10.1016/j.accinf.2004.04.005
   Google Scholar
• Millar, C. C., Eldomiaty, T. I., Choi, C. J., & Hilton, B. (2005). Corporate governance and institutional transparency in emerging markets. Journal of Business Ethics, 59(1–2), 163–174. doi:10.1007/s10551-005-3412-1
   Web of Science ®Google Scholar
• Mithas, S., Khuntia, J., & Roy, P. K. (2010, December). Green information technology, energy efficiency, and profits: Evidence from an emerging economy. Paper presented at the ICIS. St. Louis, MO.
   Google Scholar
• Morris, R. D., Pham, T., & Gray, S. J. (2011). The value relevance of transparency and corporate governance in Malaysia before and after the Asian financial crisis. Abacus—A Journal of Accounting Finance and Business Studies, 47(2), 205–233. doi:10.1111/j.1467-6281.2011.00339.x
   Web of Science ®Google Scholar
• Nolan, R., & McFarlan, F. W. (2005). Information technology and the board of directors. Harvard Business Review, 83(10), 96.
   PubMed Web of Science ®Google Scholar
• OECD. (2004). OECD principles of corporate governance. Retrieved from http://www.oecd.org/corporate/oecdprinciplesofcorporategovernance.htm
   Google Scholar
• Oz, E. (2005). Information technology productivity: In search of a definite observation. Information & Management, 42(6), 789–798. doi:10.1016/j.im.2004.08.003
   Web of Science ®Google Scholar
• Peterson, R. (2004). Crafting information technology governance. Information Systems Management, 21(4), 7–22. doi:10.1201/1078/44705.21.4.20040901/84183.2
   Web of Science ®Google Scholar
• Picou, A., & Rubach, M. J. (2006). Does good governance matter to institutional investors? Evidence from the enactment of corporate governance guidelines. Journal of Business Ethics, 65(1), 55–67. doi:10.1007/s10551-006-0016-3
   Web of Science ®Google Scholar
• Preston, D. S., & Karahanna, E. (2009). Antecedents of IS strategic alignment: A nomological network. Information Systems Research, 20(2), 159–179. doi:10.1287/isre.1070.0159
   Web of Science ®Google Scholar
• Raghupathi, W. (2007). Corporate governance of IT: A framework for development. Communications of the ACM, 50(8), 94–99. doi:10.1145/1278201
   Web of Science ®Google Scholar
• Schreier, M. (2012). Qualitative content analysis in practice. Los Angeles, CA: Sage Publications.
   Google Scholar
• Sohal, A. S., & Fitzpatrick, P. (2002). IT governance and management in large Australian organisations. International Journal of Production Economics, 75(1–2), 97–112. doi:10.1016/S0925-5273(01)00184-0
   Web of Science ®Google Scholar
• Trites, G. (2004). Director responsibility for IT governance. International Journal of Accounting Information Systems, 5(2), 89–99. doi:10.1016/j.accinf.2004.01.001
   Google Scholar
• Turel, O., & Bart, C. (2014). Board-level IT governance and organizational performance. European Journal of Information Systems, 23(2), 223–239. doi:10.1057/ejis.2012.61
   Web of Science ®Google Scholar
• Weill, P. (2004). Don’t just lead, govern: How top-performing firms govern IT. MIS Quarterly Executive, 3(1), 1–17.
   Google Scholar
• Weill, P., & Ross, J. W. (2004). IT governance: How top performers manage IT decision rights for superior results. Boston, MA: Harvard Business Press.
   Google Scholar
• Zhu, K., Kraemer, K. L., & Dedrick, J. (2004). Information technology payoff in e-business environments: An international perspective on value creation of e-business in the financial services industry. Journal of Management Information Systems, 21(1), 17–54.
   Web of Science ®Google Scholar