Erastus Karanja

How do MIS researchers handle missing data in survey-based research: A content analysis approach

Abstract Missing data is a common occurrence in survey-based research studies. However, the issue of missing data in Management Information Systems (MIS) literature has been overlooked, unlike the case in other disciplines such as Psychology, Marketing, Statistics, and Operations Management. The aim of this paper is to narrow this gap in the MIS field by investigating how MIS researchers address issues of missing data. This paper briefly outlines the causes of missing data in survey-based research as well as the common remedial techniques available to researchers. The paper also reviews how the common statistical software programs namely PASW (SPSS), SAS, LISREL, AMOS, EQS, and PLS handle missing data. It summarizes the common missing data remedial techniques and procedures and outlines how the presence of missing data affect sample size, statistical power, parameter estimates, ability to cope with different missing data patterns, and ease of implementation. Following that is a review of 749 survey-based research articles published between 1990 and 2010 in nine mainstream MIS Journals. The results reveal that researchers rarely report, explicitly, the presence or treatment of missing data and that when they do – they tend to use the least accurate techniques of listwise and pairwise deletion. The research concludes with recommendations that include a call for editorial policies that encourage the reporting of missing data, the reporting of the chosen missing data treatment techniques as well as the justifications for the techniques adopted by the researchers. The authors assert, based on the research, that following these recommendations will affect the rigor and quality of MIS survey-based research.

Ramifications of the Sarbanes Oxley (SOX) Act on IT governance

Purpose - – In most firms, accounting and financial information and reporting systems are either incorporated or embedded in computer-based information systems (IS). Despite the important roles that these computer-based IS play in facilitating the SOX Act compliance initiatives, the act is silent on the roles of the CIOs, although it does stipulate specific functions for the CEOs, CFOs, and the auditors. Based on a detailed analysis of the extant literature, this article argues that IT units, under the leadership of the CIOs, contribute significantly in the procurement, design, implementation, and the governance of these computer-based IS. The paper aims to discuss these issues. Design/methodology/approach - – The researchers generate and empirically test hypotheses using a panel data set obtained from press releases issued by firms following the hiring of CIOs between 1999 and 2005. Findings - – The results reveal that, after the enactment of the SOX Act in 2002, many firms hired new CIOs in the post-SOX Act period. Also, many of these executives were hired to fill newly created Chief information officer (CIO) positions. The results support the argument that the SOX Act has influenced the roles of senior IT executives and IT governance. Research limitations/implications - – Although this study focused on hiring trends, there are other characteristics associated with CIOs that might have an impact on corporate IT governance. Future studies could investigate whether or not, for instance, firms reported fewer IT material weaknesses before or after the hire of the CIOs. Originality/value - – This research presents the argument and detailed discussion that while the SOX Act does not explicitly require the CIOs to sign off on the accounting/financial statements and reports, their role is fundamental in making the firm meet the SOX Act compliance standards.

Does the hiring of chief risk officers align with the COSO/ISO enterprise risk management frameworks?

Purpose - There are two main industry-sanctioned enterprise risk management (ERM) models, that is, COSO Design/methodology/approach - The proxy for ERM implementation is the hiring of a Chief Risk Officer (CRO). The research data come from a sample of 122 US firms that issued a press release following the hiring of a CRO between 2010 and 2014. The press releases were retrieved and aggregated through content analysis in LexisNexis Academic. Findings - The results reveal that many ERM implementations are occurring at the firm/entity level, and with the exception of reporting, firms consider ERM to be a strategic firm resource capable of improving business operations and compliance initiatives. Originality/value - There is a dearth of research studies specifically investigating whether ERM programs adopted by firms are aligned with the specification of

A comprehensive review of survey‐based research in MIS

Purpose – MIS researchers have consistently adopted survey‐based research method while investigating MIS and related phenomenon, making survey‐based research method one of the widely used research method in MIS research. This study seeks to revisit some of the inherent characteristics of survey‐based research method with the aim of improving the quality, replication, and validation of results in MIS survey‐based studies. Additionally, this study provides information on the most prevalent analytical and statistical tools used in MIS survey research studies.Design/methodology/approach – In this research, the authors adopt the content analysis technique. The choice of content analysis is premised on the desire to investigate the sources of survey data, units of analysis, research methods, and statistical tools used in MIS research with the aim of improving empirical research in the MIS discipline.Findings – The results show the prevalent sources of data, the dominant units of analysis, the most commonly used...