Skip to main content

Using Text Mining Analytics to Understand IT Internal Control Weaknesses

  • Conference paper
  • First Online:
E-Life: Web-Enabled Convergence of Commerce, Work, and Social Life (WEB 2015)

Part of the book series: Lecture Notes in Business Information Processing ((LNBIP,volume 258))

Included in the following conference series:

  • 1200 Accesses

Abstract

This study aims to examine the antecedents and consequences of IT Internal Control Weaknesses (ITICWs). Specifically, we propose a comprehensive model to examine the impact of IT governance on ITICWs as well as effects of ITICWs on firm performance. To gain deep insight into ITICWs, we propose to apply text mining analytics to categorize different types of ITICWs. This allows us to examine the impact of different categories of ITICWs on firm performance. We are in the process of collecting the data.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Institutional subscriptions

References

  1. Bassellier, G., Benbasat, I., Reich, B.H.: The influence of business managers’ IT competence on championing IT. Inf. Syst. Res. 14, 317–336 (2003)

    Article  Google Scholar 

  2. Bharadwaj, A.S.: A resource-based perspective on information technology capability and firm performance: an empirical investigation. MIS Q. 24, 169–196 (2000)

    Article  Google Scholar 

  3. Boritz, J.E., Lim, J.H.: IT control weaknesses, IT governance and firm performance, Working paper (2008)

    Google Scholar 

  4. Brown, L.D., Caylor, M.L.: Corporate governance and firm valuation. J. Account. Public Policy 25, 409–434 (2006)

    Article  Google Scholar 

  5. Brynjolfsson, E., Hitt, L.M.: Beyond computation: information technology, organizational transformation and business performance. J. Econ. Perspect. 14, 23–48 (2000)

    Article  Google Scholar 

  6. Carter, L., Phillips, B., Millington, P.: The impact of information technology internal controls on firm performance. J. Organ. End User Comput. 24, 39–49 (2012)

    Article  Google Scholar 

  7. Cereola, S.J., Cereola, R.J.: Breach of data at TJX: an instructional case used to study COSO and COBIT, with a focus on computer controls, data security, and privacy legislation. Issues Account. Educ. 26, 521–545 (2011)

    Article  Google Scholar 

  8. Chen, Y., Smith, A.L., Cao, J., Xia, W.: Information technology capability, internal control effectiveness, and audit fees and delays. J. Inf. Syst. 28, 149–180 (2014)

    Google Scholar 

  9. El-Mahdy, D.F., Thiruvadi, S.: Antecedents, characteristics and consequences of internal control weaknesses and the COSO (2013) framework. Doctoral Dissertation (2014)

    Google Scholar 

  10. Evangelopoulos, N., Visinescu, L.L.: Text-mining the voice of the people. Commun. ACM 55, 62–69 (2012)

    Article  Google Scholar 

  11. Hall, A.J.: Information Technology Auditing, 3rd edn. Cengage Learning, South-Western (2011)

    Google Scholar 

  12. Li, C., Lim, J.-H., Wang, Q.: Internal and exteranl influences on IT control governance. Int. J. Account. Inf. Syst. 8, 225–239 (2007)

    Article  Google Scholar 

  13. Masli, A., Richardson, V.J., Sanchez, J.M., Smith, R.E.: Returns to IT excellence: evidence from financial performance around information technology excellence awards. Int. J. Account. Inf. Syst. 12, 189–205 (2011)

    Article  Google Scholar 

  14. Visinescu, L.L., Evangelopoulos, N.: Orthogonal rotations in latent semantic analysis: an empirical study. Decis. Support Syst. 62, 131–143 (2014)

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Corresponding author

Correspondence to Peiqin Zhang .

Editor information

Editors and Affiliations

Rights and permissions

Reprints and permissions

Copyright information

© 2016 Springer International Publishing Switzerland

About this paper

Cite this paper

Zhang, P., Visinescu, L.L., Zhao, K., Kumar, R.L. (2016). Using Text Mining Analytics to Understand IT Internal Control Weaknesses. In: Sugumaran, V., Yoon, V., Shaw, M. (eds) E-Life: Web-Enabled Convergence of Commerce, Work, and Social Life. WEB 2015. Lecture Notes in Business Information Processing, vol 258. Springer, Cham. https://doi.org/10.1007/978-3-319-45408-5_13

Download citation

Publish with us

Policies and ethics