Can board IT expertise improve corporate internal control?

被引：3

作者：

Feng, Yuan ^{[1
]}

Mao, Yihuan ^{[1
]}

Cai, Jing ^{[1
]}

Xu, Nan ^{[1
]}

机构：

[1] Southwestern Univ Finance & Econ, Chengdu, Peoples R China

来源：

FINANCE RESEARCH LETTERS | 2024年 / 62卷

基金：

中国博士后科学基金;

关键词：

Information system; Internal control; Board director; IT background; SARBANES-OXLEY ACT; INFORMATION-TECHNOLOGY; FINANCIAL EXPERTISE; GOVERNANCE; FRAMEWORK; CONSEQUENCES; WEAKNESSES; DIRECTORS; SYSTEMS; LEVEL;

D O I：

10.1016/j.frl.2024.105126

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Using Chinese A-share listed companies from 2007 to 2020, we find that board IT expertise significantly improves corporate internal control. Directors with IT backgrounds achieve this by promoting information technology and enhancing "Control Activities" and "Information and Communication" elements in the internal control system. This effect is more potent in firms with high product market competition, agency costs, and operational risk. We contribute to the literature on IT governance and corporate governance by highlighting the importance of board IT expertise in enhancing internal control.

引用

页数：17

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