Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
10226027 | Information & Management | 2018 | 46 Pages |
Abstract
Accounting regulatory changes that affect the information technology (IT) infrastructure of firms have prompted Chief Information Officers (CIOs) to take the lead in aligning IT changes with new reporting requirements. This study investigates the associations between the mandatory adoption of International Financial Reporting Standards (IFRS) and CIO compensation. We find a significant increase in CIO compensation in the post-IFRS period, which is higher in non-IT firms than in IT firms. Moreover, pay is at a premium for CIOs equipped with more educational background in business. We discuss the implications of our study and offer suggestions for future research.
Keywords
Related Topics
Physical Sciences and Engineering
Computer Science
Information Systems
Authors
Fang-Chun Liu, Hsiao-Tang Hsu, David C. Yen,