The resource-based view has been used in IT business value research to theorize and investigate the impact of unique IT capabilities on sustainable competitive advantages. Prior research has empirically documented a positive association between superior IT capabilities and firm performance....

This paper synthesizes recent empirical archival research investigating the link between information technology investment and business value. It examines 1) financial and non-financial measures to represent different elements of business value, 2) IT investment measures and links with firm...

We investigate involuntary chief financial officer (CFO) turnover following earnings restatements, the labor market penalties imposed on former restatement-firm CFOs, and whether these disciplinary consequences have increased following the passage of the Sarbanes-Oxley Act of 2002 (SOX). Our...