{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,7,7]],"date-time":"2025-07-07T08:05:27Z","timestamp":1751875527580,"version":"3.37.3"},"reference-count":86,"publisher":"American Accounting Association","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2024,7,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>The role of a firm\u2019s information technology (IT) capability and managerial ability on financial reporting quality has been documented in prior literature. However, scant empirical work exists on the moderating effect of managerial ability on a firm\u2019s IT capability and its impact on financial reporting quality. Drawing on the resource-based view of the firm and a sample of firms from 2000 to 2013, we predict and find that InformationWeek 500 (IW500) firms with high-ability managers are associated with better financial reporting quality than non-IW500 firms. Specifically, we find that IW500 firms have better financial reporting quality and are less likely to restate their financial statements in subsequent periods and the interaction of IT capability and managerial ability improves financial reporting quality. Our findings document the importance of IT and the moderating effect of managerial ability on IT in influencing financial reporting quality.<\/jats:p>\n               <jats:p>Data Availability: Data are available from the public sources cited in the text.<\/jats:p>\n               <jats:p>JEL Classifications: M40.<\/jats:p>","DOI":"10.2308\/isys-2022-063","type":"journal-article","created":{"date-parts":[[2024,4,10]],"date-time":"2024-04-10T20:42:20Z","timestamp":1712781740000},"page":"99-121","source":"Crossref","is-referenced-by-count":1,"title":["Information Technology Capability, Managerial Ability, and Financial Reporting Quality: A Research Note"],"prefix":"10.2308","volume":"38","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-3819-240X","authenticated-orcid":false,"given":"Ann N.","family":"Mungai","sequence":"first","affiliation":[{"name":"University of North Carolina Wilmington"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-5507-2819","authenticated-orcid":false,"given":"Lorraine S.","family":"Lee","sequence":"additional","affiliation":[{"name":"University of North Carolina Wilmington"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2024,6,14]]},"reference":[{"issue":"3","key":"2024070218513538600_B1","doi-asserted-by":"crossref","first-page":"2071","DOI":"10.1111\/1911-3846.12869","article-title":"Does greater access to employees with information technology capability improve financial reporting quality?","volume":"40","author":"Abernathy,","year":"2023","journal-title":"Contemporary Accounting Research"},{"issue":"1","key":"2024070218513538600_B2","doi-asserted-by":"crossref","first-page":"60","DOI":"10.1016\/j.jacceco.2014.11.004","article-title":"CEO tenure and earnings management","volume":"59","author":"Ali,","year":"2015","journal-title":"Journal of Accounting and Economics"},{"issue":"1","key":"2024070218513538600_B3","doi-asserted-by":"crossref","first-page":"33","DOI":"10.1002\/smj.4250140105","article-title":"Strategic assets and organizational rent","volume":"14","author":"Amit,","year":"1993","journal-title":"Strategic Management Journal"},{"issue":"375","key":"2024070218513538600_B4","doi-asserted-by":"crossref","first-page":"598","DOI":"10.1080\/01621459.1981.10477691","article-title":"Estimation of dynamic models with error components","volume":"76","author":"Anderson,","year":"1981","journal-title":"Journal of the American Statistical Association"},{"issue":"5","key":"2024070218513538600_B5","doi-asserted-by":"crossref","first-page":"23","DOI":"10.2308\/accr-52622","article-title":"The impact of audit committee information technology expertise on the reliability and timeliness of financial reporting","volume":"95","author":"Ashraf,","year":"2020","journal-title":"The Accounting Review"},{"issue":"1","key":"2024070218513538600_B6","doi-asserted-by":"crossref","first-page":"15","DOI":"10.1080\/10580530.2015.983016","article-title":"Delineating IT resources and capabilities to obtain competitive advantage and improve firm performance","volume":"32","author":"Ashrafi,","year":"2015","journal-title":"Information Systems Management"},{"key":"2024070218513538600_B7","doi-asserted-by":"crossref","first-page":"15","DOI":"10.1016\/j.accinf.2016.12.003","article-title":"Explaining the information systems auditor role in the public sector financial audit","volume":"24","author":"Axelsen,","year":"2017","journal-title":"International Journal of Accounting Information Systems"},{"issue":"5","key":"2024070218513538600_B8","doi-asserted-by":"crossref","first-page":"1645","DOI":"10.1111\/j.1911-3846.2011.01091.x","article-title":"CEO ability and management earnings forecasts","volume":"28","author":"Baik,","year":"2011","journal-title":"Contemporary Accounting Research"},{"issue":"1","key":"2024070218513538600_B9","doi-asserted-by":"crossref","first-page":"83","DOI":"10.1016\/j.jacceco.2004.04.001","article-title":"Earnings quality in UK private firms: Comparative loss recognition timeliness","volume":"39","author":"Ball,","year":"2005","journal-title":"Journal of Accounting and Economics"},{"issue":"4","key":"2024070218513538600_B10","doi-asserted-by":"crossref","first-page":"1131","DOI":"10.2308\/accr.2010.85.4.1131","article-title":"What\u2019s my style? 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