ABSTRACT: This study investigates the role that a firm’s internal audit function (IAF) plays in disclosure of material weaknesses reported under Section 404 Sarbanes-Oxley Act 2002 (U.S. Congress 2002). Using data from 214 firms, we examine relation between weakness (MW) disclosures and various IAF attributes activities. Our results indicate MW are negatively associated with education level extent to which incorporates quality assurance techniques into fieldwork, audits activities related...

The increasing importance of information technology (IT) services in the global economy prompts researchers field systems (IS) to give special attention foundations managerial and technical knowledge this emerging arena knowledge. Already we have seen computer science discipline embrace challenges finding new directions design toward making services-oriented computing approaches more effective, setting stage for development a science—service science, management, engineering (SSME). This...

Firms have been investing over $5 billion a year in recent years on new information technology and software their manufacturing plants. In this study, we develop conceptual model based the theory of dynamic capabilities to study how plants realize improvements plant performance by leveraging systems enable implementation advanced capabilities. We hypotheses about relationships between systems, impact practices, overall performance. Analysis survey data from 1,077 U.S. provides empirical...

Although the use of real options for valuation information technology (IT) investments has been documented, little research conducted to examine its relevance valuing and prioritizing a portfolio projects. Complexities IT projects along with effect project interdependencies raise several challenges in applying prioritization investments. We large U.S.-based energy utility firm deregulated environment that is considering investment 31 provide range Internet-enabled services customers. Using...

Prior research suggests that supply chain collaboration has enabled companies to compete more efficiently in a global economy. We investigate class of software for product design and development called collaborative commerce (CPC). Drawing on prior media richness theory organizational science, we develop theoretical framework study the impact CPC development. Based data collected from 71 firms, test our hypotheses quality, cycle time, cost. find implementation is associated with greater...

Mitigating preventable readmissions, where patients are readmitted for the same primary diagnosis within 30 days, poses a significant challenge to delivery of high-quality healthcare. Toward this end, we develop novel, predictive analytics model, termed as beta geometric Erlang-2 (BG/EG) hurdle which predicts propensity, frequency, and timing readmissions diagnosed with congestive heart failure (CHF). This unified model enables us answer three key questions related use methods patient...

What is the role of information technology (IT) in enabling outsourcing manufacturing plant production processes? Do strategies influence outsourcing? Does process performance? This research addresses these questions by investigating IT and as antecedents outsourcing, evaluating impact investments on cost quality. We develop a theoretical framework for performance outcomes at level. validate this using cross-sectional survey data from U.S. plants. Our analysis suggests that plants with...

The business case for investing in information technology (IT) has received increasing scrutiny recent years. We propose that IT investments create additional value through interactions with other processes. In this paper, we formalize the interaction effect of by focusing on one core function, namely, research and development (R&D). hypothesize can interact complement a firm's R&D investments, enhancing shareholder creation potential. test hypothesis estimating impact Tobin's q,...

This paper develops a conceptual model to study the role of outsourcing strategies and plant‐level information technology (IT) application infrastructure in production support business processes, as well their subsequent impact on overall plant performance. We validate this empirically using cross‐sectional survey data from U.S. manufacturing plants. find that some IT applications are more effective at enabling processes than others. For example, implementation enterprise management systems...

SYNOPSIS Family firms represent a majority of businesses worldwide, and play crucial role in the socio-economic development both developed countries emerging economies. We study relationship between family firm characteristics quality internal control over financial reporting, relative to non-family firms. Using relatively large sample S&P 500 firms, we report that exhibit more material weaknesses their reporting than Further investigation suggests greater likelihood is driven by with...

Hospitalization of patients with chronic diseases poses a significant burden on the healthcare system. Frequent hospitalization can be partially attributed to failure providers engage effectively their patients. Recently, patie

Are Online Reviews of Physicians Reliable Indicators Clinical Outcomes? A Focus on Chronic Disease Management

Telehealth has emerged as a tool to improve patient access by virtualizing healthcare services, particularly during the COVID-19 pandemic. However, concerns have been raised that telehealth may actually increase spending leading new types of utilization. Our research provides empirical evidence this concern is unfounded based on state-wide study visit-level data use in 58 hospitals Maryland from 2012 2021. On average, can reduce future outpatient visits 13.6% within 30 days after visit, cost...

The usual models in DEA (Data Envelopment Analysis) employ a postulate of continuity to obtain comparison points for the entities known as DMUs (Decision Making Units) whose input-output behavior is be evaluated. In some applications, it may desired restrict attention actual and hence drop (or modify) assumptions DEA. Using concept efficiency dominance, this accomplished present paper form mixed integer programming which evaluations comparisons with actually observed performances. Simple...

The impact of information technology (IT) on the performance distributed projects is not well understood. Although prior research has documented that dispersion among project teams an adverse effect performance, role IT as enabler communication to bridge spatial distance team members in networks been empirically studied. We focus a moderator relationship between and using unit analysis. find mitigates negative especially high volume projects. Our central contribution development tested model...

Information systems researchers have drawn on the resource-based view (RBV) and dynamic capabilities theory to offer a sharper theoretical lens study impact of information technology (IT) enabled organizational performance. In this

Adequate length of stay (LOS) during hospitalization is not only a critical determinant quality care, but can be useful predictor the risk future readmissions. Recent studies have shown alarming evidence that United States leads developed nations in terms shorter hospital stays, rendering patients with greater We focus on deviation between LOS and geometric mean (GMLOS), guideline for care delivery stipulated by Centers Medicare Medicaid Services (CMS). Our objective to establish...

Funding: I. Bardhan is grateful for the financial support provided by The University of Texas at Austin [Charles and Elizabeth Prothro Regents Chair]. E. Oborn supported in part National Institute Health Research Applied Centre Collaborations Leadership CareWest Midlands [Grant WMCLAHRC-2014-1].

As firms focus on new product, process, and service innovations, improving the performance productivity of projects that help deliver these innovations assumes greater importance. Information technology (IT) has been an enabler manufacturing improvement, but its effect innovation-intensive operational activities mixed. In this paper, we explore pathways through which IT impacts project-level measured in terms speed, quality, cost. Specifically, exploratory study seek to present a theory how...

This study investigates the role that a firm's internal audit function (IAF) plays in disclosure of material weaknesses reported under Section 404 Sarbanes-Oxley Act 2002 (U.S. Congress 2002). Using data from 214 firms, we examine relation between weakness (MW) disclosures and various IAF attributes activities. Our results indicate MW are negatively associated with education level extent to which incorporates quality assurance techniques into fieldwork, audits activities related financial...