Vicky Arnold

Norwegian School of Economics (NHH)

Helleveien 30

Bergen, NO-5045

Norway

University of Central Florida

University of Central Florida

P.O. Box 161400

Orlando, FL 32816-1400

United States

SCHOLARLY PAPERS

30

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Top 13,960

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4,658

SSRN CITATIONS
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SSRN RANKINGS

Top 30,715

in Total Papers Citations

12

CROSSREF CITATIONS

16

Scholarly Papers (30)

1.

Risk Analysis in Extended Enterprise Environments: Identification of Critical Risk Factors in B2B E-Commerce Relationships

Journal of the Association for Information Systems, Vol. 9, Nos. 3-4, pp. 151-174, 2008
Number of pages: 43 Posted: 25 Jun 2007
University of Central FloridaNHH Norwegian School of Economics, University of Nebraska at Omaha, University of Central Florida - Kenneth G. Dixon School of Accounting and Norwegian School of Economics (NHH)
Downloads 1,163 (23,709)

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Electronic commerce, e-business, interorganizational systems, extended enterprise systems, SOX 404, internal controls, systems assurance, enterprise risk management

2.

The Role of Enterprise Risk Management and Organizational Strategic Flexibility in Easing New Regulatory Compliance

Number of pages: 47 Posted: 01 Apr 2009
Norwegian School of Economics (NHH), University of Central Florida (UCF) - Dixon School of Accounting, University of Central Florida (UCF) - Dixon School of Accounting and University of Central FloridaNHH Norwegian School of Economics
Downloads 852 (36,892)
Citation 3

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enterprise risk management, organizational strategic flexibility, control environment, IT compatibility, internal control, management control systems, Sarbanes-Oxley Act

3.

Use of Knowledge Management Systems and the Impact on the Acquisition of Explicit Knowledge

Number of pages: 46 Posted: 18 Apr 2008
University of Connecticut, Norwegian School of Economics (NHH) and University of Central FloridaNHH Norwegian School of Economics
Downloads 712 (47,049)
Citation 2

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knowledge management systems, knowledge management, declarative knowledge, explicit knowledge, knowledge acquisition, knowledge transfer, ACT-R theory

4.

Do Principles- vs. Rules-Based Standards Have a Differential Impact on U.S. Auditors' Decisions?

Number of pages: 38 Posted: 27 Mar 2009
Winona State University, Norwegian School of Economics (NHH) and University of Central FloridaNHH Norwegian School of Economics
Downloads 527 (69,270)
Citation 1

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The Unintended Consequences of Sarbanes-Oxley on Technology Innovation and Supply Chain Integration

Number of pages: 36 Posted: 03 Jun 2007
Norwegian School of Economics (NHH), University of Central Florida (UCF) - Dixon School of Accounting, University of Central Florida (UCF) - Dixon School of Accounting, University of Central Florida - College of Business Administration and University of Central FloridaNHH Norwegian School of Economics
Downloads 447 (83,778)

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Sarbanes-Oxley Act, SOX, supply chains, manufacturing agility, internal controls

The Unintended Consequences of Sarbanes-Oxley on Technology Innovation and Supply Chain Integration

Journal of Emerging Technologies in Accounting, Vol. 4, pp. 103-122, 2007
Posted: 18 Apr 2008
Norwegian School of Economics (NHH), University of Central Florida (UCF) - Dixon School of Accounting, University of Central Florida (UCF) - Dixon School of Accounting, University of Central Florida - College of Business Administration and University of Central FloridaNHH Norwegian School of Economics

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Sarbanes Oxley Act, SOX 404, Supply Chain Performance, IT Investment

Enterprise Risk Management: Re-Conceptualizing the Role of Risk and Trust on Information Sharing in Transnational Alliances

Number of pages: 48 Posted: 23 Apr 2009
Norwegian School of Economics (NHH), University of Central Florida (UCF) - Dixon School of Accounting, University of Central Florida - Kenneth G. Dixon School of Accounting and University of Central FloridaNHH Norwegian School of Economics
Downloads 378 (101,831)
Citation 1

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enterprise risk management, trust, business risk, transnational alliances, information sharing, supply chain management, e-commerce risk

Enterprise Risk Management: Re-Conceptualizing the Role of Risk and Trust on Information Sharing in Transnational Alliances

Journal of Information Systems, Forthcoming
Posted: 24 Jun 2014
Norwegian School of Economics (NHH), Florida Gulf Coast University, University of Waterloo and University of Central FloridaNHH Norwegian School of Economics

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enterprise risk management, trust, business risk, transnational alliances, information sharing, supply chain risk management, interorganizational relationships

7.

Starving the Beast: Using Tax Policy and Governmental Budgeting to Drive Social Policy

Number of pages: 45 Posted: 02 Jul 2007
University of Central Florida - Kenneth G. Dixon School of Accounting, Norwegian School of Economics (NHH) and University of Central FloridaNHH Norwegian School of Economics
Downloads 323 (122,598)

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U.S. tax policy, governmental budgeting, neoconservatism, Leo Strauss, political accountability, Starve the Beast

8.

Decision Aid Reliance: A Field Study Involving Professional Buy-Side Financial Analysts

Number of pages: 34 Posted: 28 May 2009
James E. Hunton, Vicky Arnold and Jacqueline Reck
Bentley University - Department of Accountancy, Norwegian School of Economics (NHH) and University of South Florida - College of Business Administration
Downloads 113 (311,947)

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decision aid reliance, financial analysts, forecast accuracy

9.

Wording and Saliency Matter: The Impact of Incentive System and Organizational Value Statement on Employees’ Performance

Number of pages: 34 Posted: 16 Aug 2018
University of Wisconsin-Oshkosh, Norwegian School of Economics (NHH) and University of Central FloridaNHH Norwegian School of Economics
Downloads 111 (315,806)
Citation 1

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incentive systems, value statements, employees’ performance, informal controls, formal controls, management controls

10.

Impact of Intelligent Decision Aids on Expert and Novice Decision-Makers' Judgments

Number of pages: 26 Posted: 10 Mar 2004
Norwegian School of Economics (NHH), University of Melbourne - Department of Accounting and Business Information Systems, University of Central FloridaNHH Norwegian School of Economics and University of Melbourne - Department of Accounting and Business Information Systems
Downloads 23 (637,021)
Citation 2
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11.

Motivating Unrewarded Task Performance: The Dual Effects of Incentives and an Organizational Value Statement in a Discretionary Task Setting

doi: 10.1111/acfi.12870
Number of pages: 28 Posted: 25 Oct 2021
University of Wisconsin-Oshkosh, Norwegian School of Economics (NHH) and University of Central FloridaNHH Norwegian School of Economics
Downloads 8 (750,677)

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informal management control systems, incentive compensation schemes, organizational value statements, unrewarded task performance, social norm activation, organizational citizenship behavior, discretionary task.

12.

The Changing Technological Environment and the Future of Behavioural Research in Accounting

Accounting & Finance, Vol. 58, Issue 2, pp. 315-339, 2018
Number of pages: 25 Posted: 25 Jun 2018
Vicky Arnold
Norwegian School of Economics (NHH)
Downloads 1 (812,133)
Citation 4
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Plenary speech, Behavioural accounting research, Information technology, Technological changes in accounting

13.

Unravelling the Integrated Information Systems and Management Control Paradox: Enhancing Dynamic Capability through Business Intelligence

Elbashir, M., S.G. Sutton, H. Mahama, and V. Arnold. 2021. Unraveling the integrated information systems and management control paradox: Enhancing dynamic capability through business intelligence. Accounting & Finance 61: 1775-1814. [https://doi.org/10.1111/acfi.12644]
Posted: 11 Oct 2021
Qatar University - College of Business and Economics, University of Central FloridaNHH Norwegian School of Economics, Qatar University and Norwegian School of Economics (NHH)

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Management control, Integrated management control systems, Business intelligence, Integrated information systems, Dynamic capability, Enterprise resource planning

14.

Leveraging the synergies between design science and behavioral science research methods

Sutton, S.G., V. Arnold, P.A. Collier, and S.A. Leech. 2021. Leveraging the synergies between design science and behavioral science methods. International Journal of Accounting Information Systems 43: 100536. [https://doi.org/10.1016/j.accinf.2021.100536]
Posted: 11 Oct 2021
University of Central FloridaNHH Norwegian School of Economics, Norwegian School of Economics (NHH), University of Melbourne - Department of Accounting and Business Information Systems and University of Melbourne - Department of Accounting and Business Information Systems

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Design Science, Behavioral Science, Intelligent Systems, Data Analytics, Insolvency, Auditing, Knowledge Work, Artifact Network

15.

Cyber Supply Chain Risk Management: Toward an Understanding of the Antecedents to the Demand for Assurance

Hampton, C., S.G. Sutton, V. Arnold, and D. Khazanchi, Cyber Supply Chain Risk Management: Toward an Understanding of the Antecedents to the Demand for Assurance. Journal of Information Systems, Forthcoming, https://doi.org/10.2308/ISYS-19-050
Posted: 23 Oct 2020
University of South Carolina - Department of Accounting, University of Central FloridaNHH Norwegian School of Economics, Norwegian School of Economics (NHH) and University of Nebraska at Omaha

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Cyber Risk Management, Supply Chain Risk Management, Cyber Supply Chain Risk Management, Cyber Assurance, Voluntary Assurance, SOC Reports

16.

Synthesizing Enterprise Data Through Digital Dashboards to Strategically Align Performance: Why Do Operational Managers Use Dashboards?

Reinking, J., V. Arnold, and S.G. Sutton. 2020. “Synthesizing enterprise data through digital dashboard to strategically align performance: Why do operational managers use dashboards?” International Journal of Accounting Information Systems 37: (forthcoming).
Posted: 07 May 2020
University of Central Florida - Kenneth G. Dixon School of Accounting, Norwegian School of Economics (NHH) and University of Central FloridaNHH Norwegian School of Economics

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Strategy alignment, Strategy surrogation, Management control systems, Strategic performance measurement systems, Digital dashboards, Business intelligence systems

17.

Synthesizing Enterprise Data to Strategically Align Performance: The Intentionality of Strategy Surrogation

Reinking, J., V. Arnold, and S.G. Sutton. 2020. “Synthesizing enterprise data to strategically align performance: The intentionality of strategy surrogation.” International Journal of Accounting Information Systems 36: 100444.
Posted: 07 May 2020
University of Central Florida - Kenneth G. Dixon School of Accounting, Norwegian School of Economics (NHH) and University of Central FloridaNHH Norwegian School of Economics

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Strategy surrogation, Management control systems, Interactive management control, Strategic performance measurement systems, Digital dashboards, Business intelligence, Enterprise resource planning

18.

A Further Interpretation of the Relational Agency of Information Systems: A Research Note

International Journal of Accounting Information System, Vol 20, pp16-25
Posted: 25 Feb 2016 Last Revised: 30 Mar 2018
Qatar University, Qatar University - College of Business and Economics, University of Central FloridaNHH Norwegian School of Economics and Norwegian School of Economics (NHH)

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Actor-network Theory, Agency of IS, AIS, anthropocentric view, performative approach, relational view, sociomateriality, technocentric view

19.

Leveraging Integrated Information Systems to Enhance Strategic Flexibility and Performance: The Enabling Role of Enterprise Risk Management

International Journal of Accounting Information Systems 19: 1-16, 2015
Posted: 19 Dec 2015
Norwegian School of Economics (NHH), Florida Gulf Coast University, Rutgers University and University of Central FloridaNHH Norwegian School of Economics

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Strategic enterprise risk management, supply chain performance, business process control, information technology integration, organizational strategic flexibility

20.

An Examination of the Legal Liability Associated with Outsourcing and Offshoring Audit Procedures

Auditing: A Journal of Practice & Theory, Vol. 32, No. 2, 2013
Posted: 17 Feb 2013
University of Central Florida - Kenneth G. Dixon School of Accounting, Norwegian School of Economics (NHH) and University of Central FloridaNHH Norwegian School of Economics

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21.

Enterprise Risk Management as a Strategic Governance Mechanism in IT-Enabled Transnational Supply Chains

Journal of Information Systems, Vol. 26, No. 1, 2012
Posted: 15 May 2012
Norwegian School of Economics (NHH), Florida Gulf Coast University, University of Waterloo and University of Central FloridaNHH Norwegian School of Economics

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enterprise risk management, managerial control systems, control risk, absorptive capacity, B2B e-commerce, IT

22.

Enterprise Risk Management as a Strategic Governance Mechanism in B2B-Enabled Transnational Supply Chains

Posted: 11 Jan 2012 Last Revised: 20 Jul 2014
Norwegian School of Economics (NHH), Florida Gulf Coast University, University of Waterloo and University of Central FloridaNHH Norwegian School of Economics

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enterprise risk management, absorptive capacity, B2B e-commerce, alliance risk, interorganizational relationships, transnational alliances

23.

On the Use of Grounded Theory as a Basis for Research on Strategic and Emerging Technologies in Accounting

Journal of Emerging Technologies in Accounting, Forthcoming
Posted: 10 Nov 2011
University of Central FloridaNHH Norwegian School of Economics, Norwegian School of Economics (NHH) and University of Central Florida - Kenneth G. Dixon School of Accounting

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grounded theory, theory building, theory development, emerging technologies in accounting, strategic technologies in accounting

24.

Do Section 404 Disclosures Affect Investors' Perceptions of Information Systems Reliability and Stock Price Predictions?

International Journal of Accounting Information Systems, Forthcoming
Posted: 10 Nov 2011
Norwegian School of Economics (NHH), Bentley University - Department of Accountancy, Pepperdine University - Graziadio School of Business and Management and University of Central FloridaNHH Norwegian School of Economics

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Investor judgment, internal control, general system controls, Sarbanes-Oxley Section 404, information systems reliability, risk propensity

25.

Focus Group Methods: Using Interactive and Nominal Groups to Explore Emerging Technology-Driven Phenomena in Accounting

International Journal of Accounting Information Systems, Forthcoming
Posted: 09 Nov 2011
Steve G. Sutton, Steve G. Sutton and Vicky Arnold
University of Central FloridaNHH Norwegian School of Economics and Norwegian School of Economics (NHH)

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focus groups, nominal groups, interactive groups, emerging technologies

26.

Competing Pressures of Risk and Absorptive Capacity Potential on Commitment and Information Sharing in Global Supply Chains

Posted: 13 Nov 2009
Norwegian School of Economics (NHH), University of Central Florida (UCF) - Dixon School of Accounting, University of Waterloo and University of Central FloridaNHH Norwegian School of Economics

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global supply chain, e-commerce risk, interorganisational relationships, absorptive capacity, information sharing

27.

The Impact of Enterprise Systems on Business and Audit Practice and the Implications for University Accounting Education

International Journal of Enterprise Information Systems, Vol. 3, No. 4, 2007
Posted: 22 Jun 2007
Vicky Arnold, Steve G. Sutton and Steve G. Sutton
Norwegian School of Economics (NHH) and University of Central FloridaNHH Norwegian School of Economics

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Accounting education, business education, enterprise resource planning, B2B e-commerce, enterprise risk management

28.

The Differential Use and Effect of Knowledge-Based System Explanations in Novice and Expert Judgment Decisions

MIS Quarterly, Vol. 30, No. 1, pp. 79-97, 2006
Posted: 22 Mar 2006
Norwegian School of Economics (NHH), University of Tasmania, University of Melbourne - Department of Accounting and Business Information Systems, University of Melbourne - Department of Accounting and Business Information Systems and University of Central FloridaNHH Norwegian School of Economics

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Explanations, explanation use, knowledge-based systems, expert systems, intelligent systems

29.

A Methodology for Developing Measurement Criteria for Assurance Services: An Application in Information Systems Assurance

Posted: 01 Jun 1999
Thomas More College, University of Central FloridaNHH Norwegian School of Economics and Norwegian School of Economics (NHH)

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30.

An Investigation of the Direct Effect of Computerized Support Systems on Group Decision Making Under Time Pressure

Posted: 27 Feb 1997
affiliation not provided to SSRN, Arizona State University, Norwegian School of Economics (NHH) and University of Central FloridaNHH Norwegian School of Economics

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