期刊名称：Pacific Asia Journal of the Association for Information Systems
印刷版ISSN：1943-7544
出版年度：2017
卷号：9
期号：1
页码：3
出版社：Association for Information Systems
摘要：The study seeks to examine the impact of Information technology (IT) governance structure, process and relational mechanisms on firm performance. Using an event study, we collected a sample of 70 announcements of IT governance adoption investments. We found that most firms adopt all three types of IT governance mechanisms. IT governance structural mechanisms have a positive impact on firm’s profitability. In contrast, IT governance process and relational mechanisms have a negative association with firm performance. More interestingly, the findings provide insight for organizations that they should realize the potentially negative impact of the controls requirements of Sarbanes-Oxley Act Section 404 and IT leadership on firm performance. Available at: http://journal.ecrc.nsysu.edu.tw/index.php/pajais/article/view/397/187
关键词：IT Governance; Financial Performance; Event study
