Configuring the Enterprise Systems Portfolio: The Role of Information Risk
Published Online:29 Dec 2021https://doi.org/10.1287/isre.2021.1075
References
- (2008) The effect of sox internal control deficiencies and their remediation on accrual quality. Accounting Rev. 83(1):217–250.Crossref, Google Scholar
- (2016) On the longitudinal effects of it use on firm-level employment. Inform. Systems Res. 27(1):6–26.Link, Google Scholar
- (2005) A model of organizational integration, implementation effort, and performance. Organ. Sci. 16(2):165–179.Link, Google Scholar
- (2001) Analyst coverage and intangible assets. J. Accounting Res. 39(1):1–34.Crossref, Google Scholar
- (2007) The performance effects of complementarities between information systems, marketing, manufacturing, and supply chain processes. Inform. Systems Res. 18(4):437–453.Link, Google Scholar
- (2007) An examination of auditor planning judgements in a complex accounting information system environment. Contemporary Accounting Res. 24(4):1059–1083.Crossref, Google Scholar
- (2005) Insider trading restrictions and analysts’ incentives to follow firms. J. Finance 60(1):35–66.Crossref, Google Scholar
- (2006) Order lead-time improvement following enterprise information technology implementation: An empirical study. MIS Quart. 30(3):643–660.Crossref, Google Scholar
- (2000) Mission Critical: Realizing the Promise of Enterprise Systems (Harvard Business School Press, Boston).Google Scholar
- (2002) The quality of accruals and earnings: The role of accrual estimation errors. Accounting Rev. 77(1):35–59.Crossref, Google Scholar
- (2010) Understanding earnings quality: A review of the proxies, their determinants and their consequences. J. Accounting Econom. 50(2):344–401.Crossref, Google Scholar
- (2012) Quantifying managerial ability: A new measure and validity tests. Management Sci. 58(7):1229–1248.Link, Google Scholar
- (2013) The effect of enterprise systems implementation on the firm information environment. Contemporary Accounting Res. 30(4):1427–1461.Crossref, Google Scholar
- (2007a) Accruals quality and internal control over financial reporting. Accounting Rev. 82(5):1141–1170.Crossref, Google Scholar
- (2007b) Determinants of weaknesses in internal control over financial reporting. J. Accounting Econom. 44(1–2):193–223.Crossref, Google Scholar
- (2005) Comparing Total and Current Accruals Quality (Duke University, Durham, NC).Google Scholar
- (2011) Earnings quality metrics and what they measure. Working paper, University of Graz, Graz, Austria.Google Scholar
- (2005) The market pricing of accruals quality. J. Accounting Econom. 39(2):295–327. Crossref, Google Scholar
- (1974) Organization design: An information processing view. Interfaces 4(3):28–36.Link, Google Scholar
- (2005) What happens after ERP implementation: Understanding the impact of interdependence and differentiation on plant-level outcomes. MIS Quart. 29(3):559–585.Crossref, Google Scholar
- (2012) A comprehensive study on ERP failures stressing on reluctance to change as a cause of failure. J. Marketing Management 3(1):123–134.Google Scholar
- (2012) Effective internal controls during ERP and other enterprise system implementations. Presentation, NASACT Annual Conference, March 22, National Association of State Auditors, Comptrollers and Treasurers, Lexington, KY.Google Scholar
- (2011) A review of ERP research: A future agenda for accounting information systems. J. Inform. Systems 25(1):37–78.Crossref, Google Scholar
- (1969) Investigating causal relations by econometric models and cross-spectral methods. Ghysels E, Swanson NR, Watson MW, eds. Essays in Econometrics: Collected Papers of Clive W. J. Granger (Harvard University Press, Cambridge, MA), 31–47.Google Scholar
- (2009) Accruals quality, information risk and cost of capital: Evidence from Australia. J. Bus. Finance Accounting 36(1–2):51–72.Crossref, Google Scholar
- (2003) Econometric Analysis, 5th ed. (Pearson Education, Upper Saddle River, NJ).Google Scholar
- Hammersley JS, Myers LA, Shakespeare C (2008) Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under Section 302 of The Sarbanes-Oxley Act of 2002. Rev. Accounting Stud. 13(1):141–165.Google Scholar
- (2013) Information technology outsourcing and non-IT operating costs: An empirical investigation. MIS Quart. 37(1):315–331.Crossref, Google Scholar
- (2004) Exploration vs. exploitation: An empirical test of the ambidexterity hypothesis. Organ. Sci. 15(4):481–494.Link, Google Scholar
- (1979) Sample selection bias as a specification error. Econometrica 47(1):153–161.Crossref, Google Scholar
- (2002) Investment in enterprise resource planning: Business impact and productivity measures. J. Management Inform. Systems 19(1):71–98.Crossref, Google Scholar
- (2010) Leveraging internal and external experience: Exploration, exploitation, and R&D project performance. Strategic Management J. 31(7):734–758.Crossref, Google Scholar
- (2020) Reducing capital market anomaly: The role of information technology using an information uncertainty lens. Management Sci. 66(2):979–1001.Link, Google Scholar
- (2005) The association between corporate boards, audit committees, and management earnings forecasts: An empirical analysis. J. Accounting Res. 43(3):453–486.Crossref, Google Scholar
- (2007) The impact of ERP implementation on business process outcomes: A factor-based study. J. Management Inform. Systems 24(1):101–134.Crossref, Google Scholar
- (2006) Relative importance of evaluation criteria for enterprise systems: A conjoint study. Inform. Systems J. 16(3):237–262.Crossref, Google Scholar
- (2019) Analyst coverage and expected crash risk: Evidence from exogenous changes in analyst coverage. Accounting Rev. 94(4):345–364.Crossref, Google Scholar
- (2008) Determinants and consequences of firm information technology budgets. Accounting Rev. 83(4):957–995.Crossref, Google Scholar
- (2008) Inventory policy, accruals quality and information risk. Rev. Accounting Stud. 13(2):369–410.Crossref, Google Scholar
- (2010) Differential gains between partners in joint ventures: Role of resource appropriation and private benefits. Organ. Sci. 21(1):232–248.Link, Google Scholar
- (2007) Accounting information, disclosure, and the cost of capital. J. Accounting Res. 45(2):385–420.Crossref, Google Scholar
- (2012) The consequences of information technology control weaknesses on management information systems: The case of Sarbanes-Oxley internal control reports. MIS Quart. 36(1):179–203.Crossref, Google Scholar
- (2010) Examining the potential benefits of internal control monitoring technology. Accounting Rev. 85(3):1001–1034.Crossref, Google Scholar
- (2005) Information processing view of organizations: An exploratory examination of fit in the context of interorganizational relationships. J. Management Inform. Systems 22(1):257–294.Crossref, Google Scholar
- PricewaterhouseCoopers (2011) Internal control—Integrated framework: Framework. Public exposure draft, Committee of Sponsoring Organizations of the Treadway Commission, New York.Google Scholar
- (2006) Firm performance impacts of digitally enabled supply chain integration capabilities. MIS Quart. 30(2):225–246. Crossref, Google Scholar
- (2015) Fit and misfit of plural sourcing strategies and IT-enabled process integration capabilities: Consequences of firm performance in the US electric utility industry. MIS Quart. 39(4):865–885.Crossref, Google Scholar
- (1981) Identification and analysis of moderator variables. J. Marketing Res. 18(3):291–300.Crossref, Google Scholar
- (2003) Managing resources: Linking unique resources, management, and wealth creation in family firms. Entrepreneurship Theory Practice 27(4):339–358.Crossref, Google Scholar
- (2007) Managing firm resources in dynamic environments to create value: Looking inside the black box. Acad. Management Rev. 32(1):273–292.Crossref, Google Scholar
- (1997) Instrumental variables regression with weak instruments. Econometrica 65(3):557–568.Google Scholar
- (2005) Testing for weak instruments in linear IV regression. Andrews DWK, Stock JH, eds. Identification and Inference for Econometric Models: Essays in Honor of Thomas Rothenberg (Cambridge University Press, New York), 80–108.Google Scholar
- (2014) How should process capabilities be combined to leverage supplier relationships competitively? Eur. J. Oper. Res. 239(1):119–129.Crossref, Google Scholar
- (2015) How do enterprise resource planning systems affect firm risk? Post-implementation impact. MIS Quart. 39(1):39–60.Crossref, Google Scholar
- (2009) Introductory Econometrics: A Modern Approach, 4th ed. (Cengage Learning, Mason, OH).Google Scholar
- (2011) Environmental uncertainty and IT infrastructure governance: A curvilinear relationship. Inform. Systems Res. 22(2):389–399.Link, Google Scholar

