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IT governance disclosure of Web100 companies


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Ridley, G ORCID: 0000-0003-2706-3995 and Liu, Q 2004 , 'IT governance disclosure of Web100 companies', paper presented at the Proceedings of the 11th European Conference on IT Evaluation, 11-12 Nov 2004, Amsterdam, Holland.

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Arising from the recent focus on corporate accountability and IT governance, this study investigated the promotional advantage perceived by large US corporations in making transparent some of their approaches to IT governance. Content analysis techniques were used to analyse the websites of 42 corporations for references to IT governance, using an IT control framework. The corporations appeared to see little advantage in disclosing IT governance issues. However, those corporations acknowledged as corporate governance exemplars had higher levels of disclosure on IT governance.

Item Type: Conference or Workshop Item (Paper)
Authors/Creators:Ridley, G and Liu, Q
Keywords: corporate governance, IT governance, IT evaluation, Sarbanes-Oxley Act, regulatory compliance, promotional advantage, IT control framework, COBIT, COBIT domains
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