{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2023,8,27]],"date-time":"2023-08-27T02:59:17Z","timestamp":1693105157921},"reference-count":22,"publisher":"IGI Global","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2014,1]]},"abstract":"<jats:p>IT governance (ITG) provides a toolbox for companies to realize maximum value from IT. Firms implement ITG via frameworks, such as COBIT or VALIT, which list processes to align business and IT strategies, deliver IT services and comply with regulations. While there exists evidence that companies with mature ITG processes outperform their competitors and that signaling ITG maturity to external stakeholders has a positive impact on firm value, little research has focused on the relationship between IT governance maturity and disclosure of related information. This study examines the association of COBIT and VALIT maturity on IT governance disclosure. The authors posit that overall maturity in COBIT and VALIT have a positive impact on IT governance disclosure. Our results indicate that there exists a positive impact for COBIT maturity and most of its domains on disclosure, while the impact of VALIT maturity on disclosure is mostly insignificant.<\/jats:p>","DOI":"10.4018\/ijitbag.2014010102","type":"journal-article","created":{"date-parts":[[2014,7,23]],"date-time":"2014-07-23T13:01:02Z","timestamp":1406120462000},"page":"16-33","source":"Crossref","is-referenced-by-count":2,"title":["Understanding the Association between IT Governance Maturity and IT Governance Disclosure"],"prefix":"10.4018","volume":"5","author":[{"given":"Stefan","family":"B\u00fcnten","sequence":"first","affiliation":[{"name":"Generali Deutschland Informatik Services GmbH, Aachen, Germany"}]},{"given":"Anant","family":"Joshi","sequence":"additional","affiliation":[{"name":"Department of Organization and Strategy, Maastricht University, Maastricht, Netherlands"}]},{"given":"Steven","family":"De Haes","sequence":"additional","affiliation":[{"name":"Antwerp Management School,University of Antwerp, Antwerp, Belgium"}]},{"given":"Wim","family":"Van Grembergen","sequence":"additional","affiliation":[{"name":"Antwerp Management School, University of Antwerp, Antwerp, Belgium"}]}],"member":"2432","reference":[{"key":"ijitbag.2014010102-0","doi-asserted-by":"publisher","DOI":"10.1016\/j.jsis.2009.04.001"},{"key":"ijitbag.2014010102-1","doi-asserted-by":"publisher","DOI":"10.2307\/3250983"},{"issue":"1","key":"ijitbag.2014010102-2","first-page":"25","article-title":"Evolving IT governance practices for aligning IT with business - a case study in an Australian Institution of Higher Education.","volume":"4","author":"J.Bhattacharjya","year":"2007","journal-title":"Journal of Information Science and Technology"},{"key":"ijitbag.2014010102-3","author":"J.Cohen","year":"1988","journal-title":"Statistical power analysis for the behavioral sciences"},{"key":"ijitbag.2014010102-4","doi-asserted-by":"publisher","DOI":"10.1080\/10580530902794786"},{"key":"ijitbag.2014010102-5","doi-asserted-by":"crossref","unstructured":"De Haes, S., & Van Grembergen, W. 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