{"id":"https://openalex.org/W2189226088","doi":"https://doi.org/10.2308/isys-51294","title":"Repairing Organizational Legitimacy Following Information Technology (IT) Material Weaknesses: Executive Turnover, IT Expertise, and IT System Upgrades","display_name":"Repairing Organizational Legitimacy Following Information Technology (IT) Material Weaknesses: Executive Turnover, IT Expertise, and IT System Upgrades","publication_year":2015,"publication_date":"2015-09-01","ids":{"openalex":"https://openalex.org/W2189226088","doi":"https://doi.org/10.2308/isys-51294","mag":"2189226088"},"language":"en","primary_location":{"id":"doi:10.2308/isys-51294","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-51294","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5025040481","display_name":"Jacob Z. Haislip","orcid":"https://orcid.org/0000-0002-4970-9411"},"institutions":[{"id":"https://openalex.org/I123534392","display_name":"University of North Texas","ror":"https://ror.org/00v97ad02","country_code":"US","type":"education","lineage":["https://openalex.org/I123534392"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jacob Z. Haislip","raw_affiliation_strings":["University of North Texas"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of North Texas","institution_ids":["https://openalex.org/I123534392"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5042318760","display_name":"Adi Masli","orcid":"https://orcid.org/0000-0002-7873-5678"},"institutions":[{"id":"https://openalex.org/I146416000","display_name":"University of Kansas","ror":"https://ror.org/001tmjg57","country_code":"US","type":"education","lineage":["https://openalex.org/I146416000"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Adi Masli","raw_affiliation_strings":["The University of Kansas"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Kansas","institution_ids":["https://openalex.org/I146416000"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5026674829","display_name":"Vernon J. Richardson","orcid":"https://orcid.org/0000-0002-3397-3744"},"institutions":[{"id":"https://openalex.org/I69356397","display_name":"Xi\u2019an Jiaotong-Liverpool University","ror":"https://ror.org/03zmrmn05","country_code":"CN","type":"education","lineage":["https://openalex.org/I69356397"]},{"id":"https://openalex.org/I78715868","display_name":"University of Arkansas at Fayetteville","ror":"https://ror.org/05jbt9m15","country_code":"US","type":"education","lineage":["https://openalex.org/I78715868"]}],"countries":["CN","US"],"is_corresponding":false,"raw_author_name":"Vernon J. Richardson","raw_affiliation_strings":["University of Arkansas","Xi'an Jiaotong\u2013Liverpool University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Arkansas","institution_ids":["https://openalex.org/I78715868"]},{"raw_affiliation_string":"Xi'an Jiaotong\u2013Liverpool University","institution_ids":["https://openalex.org/I69356397"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5101674966","display_name":"Juan Manuel S\u00e1nchez","orcid":"https://orcid.org/0000-0002-7451-5192"},"institutions":[{"id":"https://openalex.org/I12315562","display_name":"Texas Tech University","ror":"https://ror.org/0405mnx93","country_code":"US","type":"education","lineage":["https://openalex.org/I12315562"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Juan Manuel Sanchez","raw_affiliation_strings":["Texas Tech University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Texas Tech University","institution_ids":["https://openalex.org/I12315562"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":5,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":12.9554,"has_fulltext":false,"cited_by_count":73,"citation_normalized_percentile":{"value":0.98416543,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"30","issue":"1","first_page":"41","last_page":"70"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9952999949455261,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9847000241279602,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/legitimacy","display_name":"Legitimacy","score":0.8246440291404724},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6561427116394043},{"id":"https://openalex.org/keywords/work","display_name":"Work (physics)","score":0.5130401849746704},{"id":"https://openalex.org/keywords/test","display_name":"Test (biology)","score":0.5080177783966064},{"id":"https://openalex.org/keywords/sample","display_name":"Sample (material)","score":0.4840216338634491},{"id":"https://openalex.org/keywords/upgrade","display_name":"Upgrade","score":0.4679652154445648},{"id":"https://openalex.org/keywords/public-relations","display_name":"Public relations","score":0.45815810561180115},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.4553341269493103},{"id":"https://openalex.org/keywords/information-technology","display_name":"Information technology","score":0.4421330690383911},{"id":"https://openalex.org/keywords/mechanism","display_name":"Mechanism (biology)","score":0.421015202999115},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.10455697774887085},{"id":"https://openalex.org/keywords/law","display_name":"Law","score":0.09569597244262695},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.08424705266952515}],"concepts":[{"id":"https://openalex.org/C46295352","wikidata":"https://www.wikidata.org/wiki/Q207982","display_name":"Legitimacy","level":3,"score":0.8246440291404724},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6561427116394043},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.5130401849746704},{"id":"https://openalex.org/C2777267654","wikidata":"https://www.wikidata.org/wiki/Q3519023","display_name":"Test (biology)","level":2,"score":0.5080177783966064},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.4840216338634491},{"id":"https://openalex.org/C2780615140","wikidata":"https://www.wikidata.org/wiki/Q920419","display_name":"Upgrade","level":2,"score":0.4679652154445648},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.45815810561180115},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4553341269493103},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.4421330690383911},{"id":"https://openalex.org/C89611455","wikidata":"https://www.wikidata.org/wiki/Q6804646","display_name":"Mechanism (biology)","level":2,"score":0.421015202999115},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.10455697774887085},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.09569597244262695},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.08424705266952515},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C151730666","wikidata":"https://www.wikidata.org/wiki/Q7205","display_name":"Paleontology","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/isys-51294","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-51294","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":73,"referenced_works":["https://openalex.org/W74452740","https://openalex.org/W1508726954","https://openalex.org/W1524974946","https://openalex.org/W1569236635","https://openalex.org/W1590165779","https://openalex.org/W1593924347","https://openalex.org/W1964411194","https://openalex.org/W1965074910","https://openalex.org/W1965278510","https://openalex.org/W1967170832","https://openalex.org/W1977464646","https://openalex.org/W1988845876","https://openalex.org/W1990807656","https://openalex.org/W1992003426","https://openalex.org/W1993663609","https://openalex.org/W1994884203","https://openalex.org/W1995082048","https://openalex.org/W2008519080","https://openalex.org/W2017802371","https://openalex.org/W2018581816","https://openalex.org/W2018656542","https://openalex.org/W2027481188","https://openalex.org/W2027829614","https://openalex.org/W2036112641","https://openalex.org/W2044854242","https://openalex.org/W2062258790","https://openalex.org/W2068155429","https://openalex.org/W2069953118","https://openalex.org/W2087107032","https://openalex.org/W2111562586","https://openalex.org/W2122311065","https://openalex.org/W2138109019","https://openalex.org/W2139793617","https://openalex.org/W2146360807","https://openalex.org/W2148069037","https://openalex.org/W2162412465","https://openalex.org/W2162995756","https://openalex.org/W2169149941","https://openalex.org/W2170938753","https://openalex.org/W2217577121","https://openalex.org/W2554405442","https://openalex.org/W2973282358","https://openalex.org/W3021319175","https://openalex.org/W3021889044","https://openalex.org/W3022275618","https://openalex.org/W3121239558","https://openalex.org/W3121452332","https://openalex.org/W3121494871","https://openalex.org/W3121961524","https://openalex.org/W3122071924","https://openalex.org/W3122348226","https://openalex.org/W3122572596","https://openalex.org/W3122859634","https://openalex.org/W3123282572","https://openalex.org/W3123888805","https://openalex.org/W3124210250","https://openalex.org/W3124271667","https://openalex.org/W3124375173","https://openalex.org/W3124615742","https://openalex.org/W3125175159","https://openalex.org/W3125302761","https://openalex.org/W3125400548","https://openalex.org/W3125441856","https://openalex.org/W3135490280","https://openalex.org/W4237468537","https://openalex.org/W4238779927","https://openalex.org/W4248006267","https://openalex.org/W4254270929","https://openalex.org/W4285719527","https://openalex.org/W6603010882","https://openalex.org/W6641626062","https://openalex.org/W6776719223","https://openalex.org/W6829739712"],"related_works":["https://openalex.org/W2368672678","https://openalex.org/W2370626080","https://openalex.org/W2965111880","https://openalex.org/W2368576029","https://openalex.org/W2377210208","https://openalex.org/W116478885","https://openalex.org/W2391279445","https://openalex.org/W2390420166","https://openalex.org/W2354998446","https://openalex.org/W2378085033"],"abstract_inverted_index":{"ABSTRACT":[0],"Since":[1],"Information":[2],"Technology":[3],"(IT)-based":[4],"internal":[5],"controls":[6],"are":[7,177],"pivotal":[8],"in":[9,134,184],"providing":[10],"access":[11],"to,":[12],"and":[13,50,87,112,120],"security":[14],"of,":[15],"financial":[16,151],"records,":[17],"we":[18,70,104],"argue":[19],"that":[20,36,106,129,158],"an":[21,170],"IT-related":[22],"material":[23],"weakness":[24],"(ITMW)":[25],"is":[26,61],"a":[27,54,66,75,91,97,135,142],"significant":[28,122,161],"threat":[29],"to":[30,39,57,74,100,164],"organizational":[31,102,166],"legitimacy.":[32],"Prior":[33],"research":[34],"suggests":[35],"firms":[37,82,108,131,159],"work":[38],"repair":[40,101],"legitimacy":[41,167],"by":[42],"disassociation":[43],"with":[44,114,145],"executives":[45],"blamed":[46],"for":[47],"the":[48,51,59,94,181,185],"deficiency":[49],"establishment":[52,95],"of":[53,68,78,93,96,117],"monitoring":[55,98,162],"mechanism":[56,99],"ensure":[58],"problem":[60],"addressed":[62],"(Suchman":[63],"1995).":[64],"As":[65,90],"test":[67,92],"disassociation,":[69],"find":[71,105,127],"that,":[72],"relative":[73],"propensity-score-matched":[76],"sample":[77],"non-ITMW":[79],"firms,":[80],"ITMW":[81,107,130],"experience":[83],"higher":[84,115],"CEO,":[85],"CFO,":[86],"director":[88],"turnover.":[89],"legitimacy,":[103],"hire":[109],"CEOs,":[110],"CFOs,":[111],"directors":[113],"levels":[116],"IT":[118,123,146],"expertise,":[119],"make":[121,160],"system":[124],"upgrades.":[125],"We":[126],"evidence":[128],"remediate":[132],"deficiencies":[133],"more":[136],"timely":[137],"fashion":[138],"when":[139],"they":[140],"appoint":[141],"new":[143],"CFO":[144],"expertise":[147],"or":[148],"upgrade":[149],"their":[150],"reporting":[152],"system.":[153],"Collectively,":[154],"our":[155],"results":[156],"suggest":[157],"changes":[163],"re-establish":[165],"after":[168],"receiving":[169],"ITMW.":[171],"Data":[172],"Availability:":[173],"The":[174],"data":[175],"used":[176],"publicly":[178],"available":[179],"from":[180],"sources":[182],"cited":[183],"text.":[186]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":12},{"year":2024,"cited_by_count":11},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":11},{"year":2021,"cited_by_count":9},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":7},{"year":2018,"cited_by_count":4},{"year":2017,"cited_by_count":8},{"year":2016,"cited_by_count":2}],"updated_date":"2026-05-21T06:26:12.895304","created_date":"2025-10-10T00:00:00"}
