Accurateandtimelyreportingoforganizationalperformanceisbecomingincreasinglyimportantand highlyregulated.However,organizationsfaceavarietyofchallengesinseekingtoprovideaccurate andreliableinformationduetotheexistenceofITcontrolproblems.Henceitisimportantforend usersincludingauditorsandmanagerstounderstandhowtomanageITmaterialweaknesses(ITMWs). Whilethereisextensiveaccountingresearchongeneralmaterialweaknesses(MWs),ITMWsare underresearched.ThisarticleidentifieskeyfirmcharacteristicsthatappeartoberelatedtoITMWs. Inaddition,theauthorssuggestthatITgovernancemayhelpfirmsmitigatesuchproblems.Togain adeeperunderstandingofITgovernanceeffects,thisarticleproposesamodelwhichincludesan innovativeconstruct,ITGOV,operationalizedusingsecondarydata.Theauthorsempiricallyvalidate theproposedmodelbasedonadatasetof1,112firms.Theirstudyillustratesthedifferencesbetween ITMWsandgeneralMWs.Theseresultscanalsohelpenduserscomputingbyofferinginsightsinto bettermanagementofITMWs. KEyWORdS IT Governance, IT Internal Controls, IT Material Weaknesses, SOX 404

中文翻译：

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公司特征和IT治理对IT实质缺陷的影响

使用二次数据进行操作。作者基于一组1,112个公司的数据对所提出的模型进行了经验验证。他们的研究说明了差异。这些结果还可以通过提供见解来帮助最终用户进行计算，以更好地管理ITMW。KEWORDS IT治理，IT内部控制，IT实质性缺陷，SOX 404