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Information Technology In The Undergraduate Accounting Curriculum, Dana Hermanson, Mary C. Hill, Daniel M. Ivancevich
Information Technology In The Undergraduate Accounting Curriculum, Dana Hermanson, Mary C. Hill, Daniel M. Ivancevich
Faculty and Research Publications
This study examines the extent to which undergraduate accounting programs are integrating information technology (IT) across the curriculum. Based on responses from nearly 70 accounting programs, respondents believe that integrating IT into the curriculum is important, but (1) few departments have an IT policy, (2) coverage of general IT topics is minor to moderate, and (3) student usage of computer applications is fairly low. The main technical barriers to IT integration are inadequate lab personnel and continual changes in technology.
Audit Committees Oversight Of Information Technology Risk, Linda M. Hadden, Dana Hermanson, F. Todd Dezoort
Audit Committees Oversight Of Information Technology Risk, Linda M. Hadden, Dana Hermanson, F. Todd Dezoort
Faculty and Research Publications
This exploratory study examines the role of the audit committee in overseeing information technology (IT) risk. We address the degree of audit committee oversight of specific IT risks, as well as factors associated with variations in audit committee IT oversight. Based on responses from 39 audit committee members, we found (1) little audit committee emphasis on oversight of IT risks, (2) audit committees involved with IT oversight focus on more traditional risks (e.g., monitoring), while very little attention is devoted to IT acquisition and implementation, and (3) the amount of IT oversight is positively associated with the responding members auditing …