Steve G. Sutton
University of Central Florida
Supply chainInformation technologyAccountingBusinessPsychologyActuarial scienceAccounting information systemInternal auditInformation technology auditInformation systemOrder (exchange)Joint auditProcess managementAuditEnterprise risk managementBusiness intelligenceQuality (business)Context (language use)Management control systemCorporate governanceComputer scienceKnowledge managementAudit planEnterprise system
156Publications
33H-index
2,795Citations
Publications 137
Newest
For over two decades, information systems researchers have grappled with defining what constitutes good design science research. With too many older papers simply documenting the development of systems without a clear message of the contribution to science, design science fell out of favor with the information systems and related disciplines. With the emergence of intelligent systems and the re-shaping of knowledge work, substantial effort has recently focused on articulating what constitutes a ...
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#1Kazeem Olalekan Akinyele (University of Wisconsin–Oshkosh)H-Index: 1
#2Vicky Arnold (UCF: University of Central Florida)H-Index: 26
Last. Steve G. Sutton (UCF: University of Central Florida)H-Index: 33
view all 3 authors...
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#1Jared Koreff (Trinity University)H-Index: 1
#2Martin M. Weisner (University of Melbourne)H-Index: 4
Last. Steve G. Sutton (UCF: University of Central Florida)H-Index: 33
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Abstract null null This study explores how government-adopted audit data analytic tools promote the abuse of power by auditors enabling politically sensitive processes that encourage industry-wide normalization of behavior. In an audit setting, we investigate how a governmental organization enables algorithmic decision-making to alter power relationships to effect organizational and industry-wide change. While prior research has identified discriminatory threats emanating from the deployment of ...
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#1Clark Hampton (USC: University of South Carolina)H-Index: 7
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#1Patricia Navarro (UNLV: University of Nevada, Las Vegas)H-Index: 1
#2Steve G. Sutton (UCF: University of Central Florida)H-Index: 33
This study investigates how voluntary cybersecurity risk management (CyRM) assurance affects non-professional investors’ judgments and decisions. The study also examines how the value relevance of CyRM assurance is altered when having such assurance is expected/unexpected. Employing an experimental approach, we find that after a cyber-breach occurs, companies previously engaging in voluntary CyRM assurance receive more favorable investor assessments of management credibility and, in turn, higher...
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#1Joseph Johnson (UCF: University of Central Florida)H-Index: 4
#2Steve G. Sutton (UCF: University of Central Florida)H-Index: 33
Last. Jochen TheisH-Index: 6
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Capital constraints require companies to prioritize among the host of sustainability issues to which they can allocate capital. In this study, we investigate the role of three important factors that can affect this prioritization process: key decision-makers, sustainability reporting models, and stakeholder communications. We investigate these factors through the lenses of economic theory (i.e., the shareholder value approach), stakeholder theory, and enlightened stakeholder theory by collecting...
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#1Clark Hampton (USC: University of South Carolina)H-Index: 7
Recognizing the need for effective cyber risk management processes across the supply chain, the AICPA issued a new SOC in March 2020 for assuring cyber supply chain risk management (C-SCRM) processes. This study examines supply chain relationship factors and cyber risk issues to better understand the demand for C-SCRM assurance. Resource Advantage Theory of Competition provides the conceptual foundation for assessing the dual drivers of relationship building and cyber risk management on demand f...
#1Habib Mahama (Qatar University)H-Index: 14
#2Mohamed Z. Elbashir (Qatar University)H-Index: 6
Last. Vicky Arnold (UCF: University of Central Florida)H-Index: 26
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Public sector reforms have led to risk management gaining prominence as a means for effective service delivery and a tool for accountability. The public sector has seen regulatory changes intended ...
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Abstract The PCAOB's audit firm inspections drive audit focus and costs. The PCAOB's 2010-initiated increased emphasis on internal control audit work intensified concern over internal control weaknesses (ICW). IT-related material weaknesses (ITMW) have emerged as particularly significant with PCAOB reports (2008, 2012) highlighting on-going deficiencies in IT controls auditing and the 2015 PCAOB brief noting an on-going focus on recurring audit deficiencies. We explore how ICW affect audit fees ...
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#1Jeff Reinking (UCF: University of Central Florida)H-Index: 4
#2Vicky Arnold (UCF: University of Central Florida)H-Index: 26
Last. Steve G. Sutton (UCF: University of Central Florida)H-Index: 33
view all 3 authors...
Abstract Based on a cross-sectional field study, Reinking et al. (2019) propose a complex theoretical model for understanding the characteristics of dashboards that promote use and lead to individual and organizational performance gains. This study tests the theoretical model using survey data collected from 323 middle and upper level managers with experience using corporate dashboards. The data were analyzed using components based structural equation modeling, and the results provide strong sup...
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