We examine how an IT service provider's persuasive communication related to SOC2 report findings influences management's (i.e., user entities') perceptions of the outsourced services. Within SOC2 reports, service providers can attempt to influence management's impressions of auditor-identified issues and, due to the report's limited audience, also follow-up with management about these issues. Using dual-process theories of persuasion, we predict the type of persuasion used by a service provider in a SOC2 report (contend or concede), and its consistency with follow-up persuasive appeals (contend or concede), will influence management's perceptions of the services provided. In an experiment, only when the service provider first contends the auditor's findings does a follow-up concession (rather than contention) result in more favorable perceptions. Persuasion tactics also influence management's processing of risk factors, which impact their trust in the service. Thus, IT service providers' initial and follow-up persuasive communications influence management's assessment of SOC2 auditor-identified issues.
{"title":"The Impact of Persuasive Response Sequence and Consistency When Information Technology Service Providers Address Auditor-Identified Issues in System and Organization Control 2 Reports","authors":"Mark D. Sheldon, Sudip Bhattacharjee, Reza Barkhi","doi":"10.2308/isys-2021-016","DOIUrl":"https://doi.org/10.2308/isys-2021-016","url":null,"abstract":"We examine how an IT service provider's persuasive communication related to SOC2 report findings influences management's (i.e., user entities') perceptions of the outsourced services. Within SOC2 reports, service providers can attempt to influence management's impressions of auditor-identified issues and, due to the report's limited audience, also follow-up with management about these issues. Using dual-process theories of persuasion, we predict the type of persuasion used by a service provider in a SOC2 report (contend or concede), and its consistency with follow-up persuasive appeals (contend or concede), will influence management's perceptions of the services provided. In an experiment, only when the service provider first contends the auditor's findings does a follow-up concession (rather than contention) result in more favorable perceptions. Persuasion tactics also influence management's processing of risk factors, which impact their trust in the service. Thus, IT service providers' initial and follow-up persuasive communications influence management's assessment of SOC2 auditor-identified issues.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"14 1","pages":"85-107"},"PeriodicalIF":9.5,"publicationDate":"2022-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72844237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-10-21DOI: 10.1080/0960085x.2022.2137064
Stefan Tams, Alina Dulipovici
{"title":"The creativity model of age and innovation with IT: why older users are less innovative and what to do about it","authors":"Stefan Tams, Alina Dulipovici","doi":"10.1080/0960085x.2022.2137064","DOIUrl":"https://doi.org/10.1080/0960085x.2022.2137064","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":" ","pages":""},"PeriodicalIF":9.5,"publicationDate":"2022-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44317062","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
While the role that information technology (IT) executives’ expertise has on firm outcomes is well-documented, little empirical work investigates the effect of the IT ability of non-IT executives on firm outcomes. We apply upper echelons theory and create a unique measure of Chief Executive Officer (CEO) IT ability to empirically investigate its impact on bank loan pricing and non-pricing terms. Examining a sample of firms between 2002 and 2017, we find that CEO IT ability is associated with lower cost of debt, less collateral, fewer loan covenants, and fewer credit ratings downgrades. Further, we show that our results are not driven by high tech firms and are incremental to firm-level IT capability. Our results extend upper echelons theory and suggest that IT ability is an important CEO characteristic that can be influential in improving lending outcomes.
{"title":"The Impact of CEO IT Ability on Bank Loan Terms","authors":"Tracie Frost, C. He, Jiwon Nam, R. Pinsker","doi":"10.2308/isys-2021-020","DOIUrl":"https://doi.org/10.2308/isys-2021-020","url":null,"abstract":"While the role that information technology (IT) executives’ expertise has on firm outcomes is well-documented, little empirical work investigates the effect of the IT ability of non-IT executives on firm outcomes. We apply upper echelons theory and create a unique measure of Chief Executive Officer (CEO) IT ability to empirically investigate its impact on bank loan pricing and non-pricing terms. Examining a sample of firms between 2002 and 2017, we find that CEO IT ability is associated with lower cost of debt, less collateral, fewer loan covenants, and fewer credit ratings downgrades. Further, we show that our results are not driven by high tech firms and are incremental to firm-level IT capability. Our results extend upper echelons theory and suggest that IT ability is an important CEO characteristic that can be influential in improving lending outcomes.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"41 1","pages":"7-37"},"PeriodicalIF":9.5,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86552510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Danielle R. Lombardi, J. Sipior, Steven Dannemiller
The increased development and use of automated and cognitive technologies at the Global Six, in conjunction with the increased availability of data and various levels of data structure, may exacerbate auditor judgment bias or give rise to new biases. We take a comprehensive approach to gain a new perspective by providing a 50-year trend analysis of auditor judgment bias which results from relying on judgmental heuristics and the potential effects that the use of cognitive and automated technologies, such as artificial intelligence, may have on judgment. We describe individual biases and identify specific areas of research, commonalities and differences, gaps in the literature, and research methods applied. We construct a conceptual framework as a point of departure to guide future research by focusing on the impact of emerging technology. We conclude by identifying opportunities for future research.
{"title":"Auditor Judgment Bias Research: A 50-Year Trend Analysis and Emerging Technology Use","authors":"Danielle R. Lombardi, J. Sipior, Steven Dannemiller","doi":"10.2308/isys-2020-079","DOIUrl":"https://doi.org/10.2308/isys-2020-079","url":null,"abstract":"The increased development and use of automated and cognitive technologies at the Global Six, in conjunction with the increased availability of data and various levels of data structure, may exacerbate auditor judgment bias or give rise to new biases. We take a comprehensive approach to gain a new perspective by providing a 50-year trend analysis of auditor judgment bias which results from relying on judgmental heuristics and the potential effects that the use of cognitive and automated technologies, such as artificial intelligence, may have on judgment. We describe individual biases and identify specific areas of research, commonalities and differences, gaps in the literature, and research methods applied. We construct a conceptual framework as a point of departure to guide future research by focusing on the impact of emerging technology. We conclude by identifying opportunities for future research.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"22 6S 1","pages":"109-141"},"PeriodicalIF":9.5,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76521001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-19DOI: 10.1080/0960085x.2022.2125840
Christoph Mueller-Bloch, J. Andersen, Jason Spasovski, Jungpil Hahn
Blockchain systems allow for securely keeping shared records of transactions in a decentralised way. This is enabled by algorithms called consensus mechanisms. Proof-of-work is the most prominent consensus mechanism, but environmentally unsustainable. Here, we focus on proof-of-stake, its best-known alternative. Importantly, decentralised decision-making power is not an inherent feature of blockchain systems, but a technological possibility. Numerous security incidents illustrate that decentralised control cannot be taken for granted. We therefore study how key parameters affect the degree of decentralisation in proof-of-stake blockchain systems. Based on a real-world implementation of a proof-of-stake blockchain system, we conduct agent-based simulations to study how a range of parameters impact decentralisation. The results suggest that high numbers of initial potential validator nodes, large transactions, a high number of transactions, and a very high or very low positive validator network growth rate increase decentralisation. We find weak support for an impact of changes in transaction fees and initial stake distributions. Our study highlights how blockchain challenges our under- standing of decentralisation in information systems research, and contributes to understanding the governance mechanisms that lead to decentralisation in proof-of-stake blockchain systems as well as to designing proof-of-stake blockchain systems that are prone to decentralisation and therefore more secure.
{"title":"Understanding decentralization of decision-making power in proof-of-stake blockchains: an agent-based simulation approach","authors":"Christoph Mueller-Bloch, J. Andersen, Jason Spasovski, Jungpil Hahn","doi":"10.1080/0960085x.2022.2125840","DOIUrl":"https://doi.org/10.1080/0960085x.2022.2125840","url":null,"abstract":"Blockchain systems allow for securely keeping shared records of transactions in a decentralised way. This is enabled by algorithms called consensus mechanisms. Proof-of-work is the most prominent consensus mechanism, but environmentally unsustainable. Here, we focus on proof-of-stake, its best-known alternative. Importantly, decentralised decision-making power is not an inherent feature of blockchain systems, but a technological possibility. Numerous security incidents illustrate that decentralised control cannot be taken for granted. We therefore study how key parameters affect the degree of decentralisation in proof-of-stake blockchain systems. Based on a real-world implementation of a proof-of-stake blockchain system, we conduct agent-based simulations to study how a range of parameters impact decentralisation. The results suggest that high numbers of initial potential validator nodes, large transactions, a high number of transactions, and a very high or very low positive validator network growth rate increase decentralisation. We find weak support for an impact of changes in transaction fees and initial stake distributions. Our study highlights how blockchain challenges our under- standing of decentralisation in information systems research, and contributes to understanding the governance mechanisms that lead to decentralisation in proof-of-stake blockchain systems as well as to designing proof-of-stake blockchain systems that are prone to decentralisation and therefore more secure.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":" ","pages":""},"PeriodicalIF":9.5,"publicationDate":"2022-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44250403","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-07DOI: 10.1080/0960085x.2022.2118627
Valerie L. Bartelt, A. Dennis
{"title":"Managing attention: more mindful team decision-making","authors":"Valerie L. Bartelt, A. Dennis","doi":"10.1080/0960085x.2022.2118627","DOIUrl":"https://doi.org/10.1080/0960085x.2022.2118627","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":" ","pages":""},"PeriodicalIF":9.5,"publicationDate":"2022-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42937762","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-07DOI: 10.1080/0960085x.2022.2115410
J. Khuntia, T. Saldanha, A. Kathuria, M. Tanniru
{"title":"Digital service flexibility: a conceptual framework and roadmap for digital business transformation","authors":"J. Khuntia, T. Saldanha, A. Kathuria, M. Tanniru","doi":"10.1080/0960085x.2022.2115410","DOIUrl":"https://doi.org/10.1080/0960085x.2022.2115410","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":" ","pages":""},"PeriodicalIF":9.5,"publicationDate":"2022-09-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43168095","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-06DOI: 10.1080/0960085x.2022.2119172
Mohamed Abouzahra, D. Guenter, Joseph K. Tan
{"title":"Exploring physicians’ continuous use of clinical decision support systems","authors":"Mohamed Abouzahra, D. Guenter, Joseph K. Tan","doi":"10.1080/0960085x.2022.2119172","DOIUrl":"https://doi.org/10.1080/0960085x.2022.2119172","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":" ","pages":""},"PeriodicalIF":9.5,"publicationDate":"2022-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46436265","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-03DOI: 10.1080/0960085X.2022.2108199
M. D. Myers
For those of you who have submitted manuscripts to EJIS previously, you will see that we are now allowing authors to submit slightly longer manuscripts than before. The previous guidance stated that a typical paper should be between 5000 and 8000 words (13,000 words for review articles), inclusive of the abstract, tables, references, figure captions, footnotes, endnotes. There are a few reasons for making this change. First, we discovered that many first submissions are well over 8,000 words. Hence the limits were not being consistently enforced anyhow. Second, 8,000 words may not be sufficient for many qualitative papers. Third, having limits that are inconsistently enforced creates a submission landscape where those who don’t know the “rules of the game” are disadvantaged. Junior scholars, for example, might follow the rules only to find out later that they have not sufficiently explained their research. Senior scholars, by contrast, might exceed the recommended word limit, knowing that there will be few, if any, consequences for doing so. Hence, this can create an inconsistent review experience. Fourth, having a 10,000-word limit for the main text, but excluding references, means that the recommended limit of review articles is about the same as before. Although we are increasing the EJIS word limit, please do not take this as an invitation to write poorly. EJIS reviewers and editors do not like waffle, nor do they like unnecessary repetition. Hence, I hope to continue receiving well-crafted papers with little repetition. I am grateful to Crispin Coombs, one of our senior editors, for raising this issue at the recent board meeting.
{"title":"Updating the EJIS word limit","authors":"M. D. Myers","doi":"10.1080/0960085X.2022.2108199","DOIUrl":"https://doi.org/10.1080/0960085X.2022.2108199","url":null,"abstract":"For those of you who have submitted manuscripts to EJIS previously, you will see that we are now allowing authors to submit slightly longer manuscripts than before. The previous guidance stated that a typical paper should be between 5000 and 8000 words (13,000 words for review articles), inclusive of the abstract, tables, references, figure captions, footnotes, endnotes. There are a few reasons for making this change. First, we discovered that many first submissions are well over 8,000 words. Hence the limits were not being consistently enforced anyhow. Second, 8,000 words may not be sufficient for many qualitative papers. Third, having limits that are inconsistently enforced creates a submission landscape where those who don’t know the “rules of the game” are disadvantaged. Junior scholars, for example, might follow the rules only to find out later that they have not sufficiently explained their research. Senior scholars, by contrast, might exceed the recommended word limit, knowing that there will be few, if any, consequences for doing so. Hence, this can create an inconsistent review experience. Fourth, having a 10,000-word limit for the main text, but excluding references, means that the recommended limit of review articles is about the same as before. Although we are increasing the EJIS word limit, please do not take this as an invitation to write poorly. EJIS reviewers and editors do not like waffle, nor do they like unnecessary repetition. Hence, I hope to continue receiving well-crafted papers with little repetition. I am grateful to Crispin Coombs, one of our senior editors, for raising this issue at the recent board meeting.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"31 1","pages":"547 - 547"},"PeriodicalIF":9.5,"publicationDate":"2022-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48707858","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-02DOI: 10.1080/0960085x.2022.2103045
Jannis Beese, Stephan Aier, Kazem Haki, R. Winter
{"title":"The impact of enterprise architecture management on information systems architecture complexity","authors":"Jannis Beese, Stephan Aier, Kazem Haki, R. Winter","doi":"10.1080/0960085x.2022.2103045","DOIUrl":"https://doi.org/10.1080/0960085x.2022.2103045","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":" ","pages":""},"PeriodicalIF":9.5,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46937375","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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