Eintrag weiter verarbeiten
Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States
Gespeichert in:
| Zeitschriftentitel: | Journal of Information Systems |
|---|---|
| Personen und Körperschaften: | , , , |
| In: | Journal of Information Systems, 35, 2021, 1, S. 187-211 |
| Format: | E-Article |
| Sprache: | Englisch |
| veröffentlicht: |
American Accounting Association
|
| Schlagwörter: |
| author_facet |
Yoon, Kyunghee No, Won Gyun Gray, Glen L. Roebuck, Peter J. Yoon, Kyunghee No, Won Gyun Gray, Glen L. Roebuck, Peter J. |
|---|---|
| author |
Yoon, Kyunghee No, Won Gyun Gray, Glen L. Roebuck, Peter J. |
| spellingShingle |
Yoon, Kyunghee No, Won Gyun Gray, Glen L. Roebuck, Peter J. Journal of Information Systems Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States Management of Technology and Innovation Information Systems and Management Human-Computer Interaction Accounting Information Systems Software Management Information Systems |
| author_sort |
yoon, kyunghee |
| spelling |
Yoon, Kyunghee No, Won Gyun Gray, Glen L. Roebuck, Peter J. 1558-7959 0888-7985 American Accounting Association Management of Technology and Innovation Information Systems and Management Human-Computer Interaction Accounting Information Systems Software Management Information Systems http://dx.doi.org/10.2308/isys-17-061 <jats:title>ABSTRACT</jats:title><jats:p>Green IT and sustainability reporting receive considerable attention. Internal auditors are considered control experts and provide assurance that controls have been designed and are functioning properly. However, literature indicates discrepant findings in terms of internal auditors' role in sustainability activities. Based on a theoretical link between environmental regulations and internal auditors' role in sustainability activities, we examine whether internal auditors' roles in green IT differ across Australia, Canada, and the U.S. We find that internal auditors' current green IT perceptions and involvements in the three countries are essentially interchangeable, even though their regulations are significantly different. We find that their perceived roles differ across most green IT activities across industries, but their current involvement does not. Future research needs to identify whether there are cultural reasons or deeper, profound systemic reasons why internal auditors are not more proactively involved in the highly visible, rapidly growing, value-added areas of sustainability.</jats:p> Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States Journal of Information Systems |
| doi_str_mv |
10.2308/isys-17-061 |
| facet_avail |
Online |
| finc_class_facet |
Wirtschaftswissenschaften Informatik |
| format |
ElectronicArticle |
| fullrecord |
blob:ai-49-aHR0cDovL2R4LmRvaS5vcmcvMTAuMjMwOC9pc3lzLTE3LTA2MQ |
| id |
ai-49-aHR0cDovL2R4LmRvaS5vcmcvMTAuMjMwOC9pc3lzLTE3LTA2MQ |
| institution |
DE-D275 DE-Bn3 DE-Brt1 DE-D161 DE-Gla1 DE-Zi4 DE-15 DE-Pl11 DE-Rs1 DE-105 DE-14 FID-BBI-DE-23 DE-Ch1 DE-L229 |
| imprint |
American Accounting Association, 2021 |
| imprint_str_mv |
American Accounting Association, 2021 |
| issn |
1558-7959 0888-7985 |
| issn_str_mv |
1558-7959 0888-7985 |
| language |
English |
| mega_collection |
American Accounting Association (CrossRef) |
| match_str |
yoon2021greenitperceptionsandactivitiesofinternalauditorsinaustraliacanadaandtheunitedstates |
| publishDateSort |
2021 |
| publisher |
American Accounting Association |
| recordtype |
ai |
| record_format |
ai |
| series |
Journal of Information Systems |
| source_id |
49 |
| title |
Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States |
| title_unstemmed |
Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States |
| title_full |
Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States |
| title_fullStr |
Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States |
| title_full_unstemmed |
Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States |
| title_short |
Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States |
| title_sort |
green it perceptions and activities of internal auditors in australia, canada, and the united states |
| topic |
Management of Technology and Innovation Information Systems and Management Human-Computer Interaction Accounting Information Systems Software Management Information Systems |
| url |
http://dx.doi.org/10.2308/isys-17-061 |
| publishDate |
2021 |
| physical |
187-211 |
| description |
<jats:title>ABSTRACT</jats:title><jats:p>Green IT and sustainability reporting receive considerable attention. Internal auditors are considered control experts and provide assurance that controls have been designed and are functioning properly. However, literature indicates discrepant findings in terms of internal auditors' role in sustainability activities. Based on a theoretical link between environmental regulations and internal auditors' role in sustainability activities, we examine whether internal auditors' roles in green IT differ across Australia, Canada, and the U.S. We find that internal auditors' current green IT perceptions and involvements in the three countries are essentially interchangeable, even though their regulations are significantly different. We find that their perceived roles differ across most green IT activities across industries, but their current involvement does not. Future research needs to identify whether there are cultural reasons or deeper, profound systemic reasons why internal auditors are not more proactively involved in the highly visible, rapidly growing, value-added areas of sustainability.</jats:p> |
| container_issue |
1 |
| container_start_page |
187 |
| container_title |
Journal of Information Systems |
| container_volume |
35 |
| format_de105 |
Article, E-Article |
| format_de14 |
Article, E-Article |
| format_de15 |
Article, E-Article |
| format_de520 |
Article, E-Article |
| format_de540 |
Article, E-Article |
| format_dech1 |
Article, E-Article |
| format_ded117 |
Article, E-Article |
| format_degla1 |
E-Article |
| format_del152 |
Buch |
| format_del189 |
Article, E-Article |
| format_dezi4 |
Article |
| format_dezwi2 |
Article, E-Article |
| format_finc |
Article, E-Article |
| format_nrw |
Article, E-Article |
| _version_ |
1792334525802479625 |
| geogr_code |
not assigned |
| last_indexed |
2024-03-01T14:30:03.127Z |
| geogr_code_person |
not assigned |
| openURL |
url_ver=Z39.88-2004&ctx_ver=Z39.88-2004&ctx_enc=info%3Aofi%2Fenc%3AUTF-8&rfr_id=info%3Asid%2Fvufind.svn.sourceforge.net%3Agenerator&rft.title=Green+IT+Perceptions+and+Activities+of+Internal+Auditors+in+Australia%2C+Canada%2C+and+the+United+States&rft.date=2021-03-01&genre=article&issn=0888-7985&volume=35&issue=1&spage=187&epage=211&pages=187-211&jtitle=Journal+of+Information+Systems&atitle=Green+IT+Perceptions+and+Activities+of+Internal+Auditors+in+Australia%2C+Canada%2C+and+the+United+States&aulast=Roebuck&aufirst=Peter+J.&rft_id=info%3Adoi%2F10.2308%2Fisys-17-061&rft.language%5B0%5D=eng |
| SOLR | |
| _version_ | 1792334525802479625 |
| author | Yoon, Kyunghee, No, Won Gyun, Gray, Glen L., Roebuck, Peter J. |
| author_facet | Yoon, Kyunghee, No, Won Gyun, Gray, Glen L., Roebuck, Peter J., Yoon, Kyunghee, No, Won Gyun, Gray, Glen L., Roebuck, Peter J. |
| author_sort | yoon, kyunghee |
| container_issue | 1 |
| container_start_page | 187 |
| container_title | Journal of Information Systems |
| container_volume | 35 |
| description | <jats:title>ABSTRACT</jats:title><jats:p>Green IT and sustainability reporting receive considerable attention. Internal auditors are considered control experts and provide assurance that controls have been designed and are functioning properly. However, literature indicates discrepant findings in terms of internal auditors' role in sustainability activities. Based on a theoretical link between environmental regulations and internal auditors' role in sustainability activities, we examine whether internal auditors' roles in green IT differ across Australia, Canada, and the U.S. We find that internal auditors' current green IT perceptions and involvements in the three countries are essentially interchangeable, even though their regulations are significantly different. We find that their perceived roles differ across most green IT activities across industries, but their current involvement does not. Future research needs to identify whether there are cultural reasons or deeper, profound systemic reasons why internal auditors are not more proactively involved in the highly visible, rapidly growing, value-added areas of sustainability.</jats:p> |
| doi_str_mv | 10.2308/isys-17-061 |
| facet_avail | Online |
| finc_class_facet | Wirtschaftswissenschaften, Informatik |
| format | ElectronicArticle |
| format_de105 | Article, E-Article |
| format_de14 | Article, E-Article |
| format_de15 | Article, E-Article |
| format_de520 | Article, E-Article |
| format_de540 | Article, E-Article |
| format_dech1 | Article, E-Article |
| format_ded117 | Article, E-Article |
| format_degla1 | E-Article |
| format_del152 | Buch |
| format_del189 | Article, E-Article |
| format_dezi4 | Article |
| format_dezwi2 | Article, E-Article |
| format_finc | Article, E-Article |
| format_nrw | Article, E-Article |
| geogr_code | not assigned |
| geogr_code_person | not assigned |
| id | ai-49-aHR0cDovL2R4LmRvaS5vcmcvMTAuMjMwOC9pc3lzLTE3LTA2MQ |
| imprint | American Accounting Association, 2021 |
| imprint_str_mv | American Accounting Association, 2021 |
| institution | DE-D275, DE-Bn3, DE-Brt1, DE-D161, DE-Gla1, DE-Zi4, DE-15, DE-Pl11, DE-Rs1, DE-105, DE-14, FID-BBI-DE-23, DE-Ch1, DE-L229 |
| issn | 1558-7959, 0888-7985 |
| issn_str_mv | 1558-7959, 0888-7985 |
| language | English |
| last_indexed | 2024-03-01T14:30:03.127Z |
| match_str | yoon2021greenitperceptionsandactivitiesofinternalauditorsinaustraliacanadaandtheunitedstates |
| mega_collection | American Accounting Association (CrossRef) |
| physical | 187-211 |
| publishDate | 2021 |
| publishDateSort | 2021 |
| publisher | American Accounting Association |
| record_format | ai |
| recordtype | ai |
| series | Journal of Information Systems |
| source_id | 49 |
| spelling | Yoon, Kyunghee No, Won Gyun Gray, Glen L. Roebuck, Peter J. 1558-7959 0888-7985 American Accounting Association Management of Technology and Innovation Information Systems and Management Human-Computer Interaction Accounting Information Systems Software Management Information Systems http://dx.doi.org/10.2308/isys-17-061 <jats:title>ABSTRACT</jats:title><jats:p>Green IT and sustainability reporting receive considerable attention. Internal auditors are considered control experts and provide assurance that controls have been designed and are functioning properly. However, literature indicates discrepant findings in terms of internal auditors' role in sustainability activities. Based on a theoretical link between environmental regulations and internal auditors' role in sustainability activities, we examine whether internal auditors' roles in green IT differ across Australia, Canada, and the U.S. We find that internal auditors' current green IT perceptions and involvements in the three countries are essentially interchangeable, even though their regulations are significantly different. We find that their perceived roles differ across most green IT activities across industries, but their current involvement does not. Future research needs to identify whether there are cultural reasons or deeper, profound systemic reasons why internal auditors are not more proactively involved in the highly visible, rapidly growing, value-added areas of sustainability.</jats:p> Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States Journal of Information Systems |
| spellingShingle | Yoon, Kyunghee, No, Won Gyun, Gray, Glen L., Roebuck, Peter J., Journal of Information Systems, Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States, Management of Technology and Innovation, Information Systems and Management, Human-Computer Interaction, Accounting, Information Systems, Software, Management Information Systems |
| title | Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States |
| title_full | Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States |
| title_fullStr | Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States |
| title_full_unstemmed | Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States |
| title_short | Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States |
| title_sort | green it perceptions and activities of internal auditors in australia, canada, and the united states |
| title_unstemmed | Green IT Perceptions and Activities of Internal Auditors in Australia, Canada, and the United States |
| topic | Management of Technology and Innovation, Information Systems and Management, Human-Computer Interaction, Accounting, Information Systems, Software, Management Information Systems |
| url | http://dx.doi.org/10.2308/isys-17-061 |