Steve G. Sutton

University of Central Florida

Professor emeritus

4000 Central Florida Blvd

Orlando, FL 32816

United States

NHH Norwegian School of Economics

Helleveien 30

Bergen, NO-5045

Norway

  • University of Central Florida

  • NHH Norwegian School of Economics

SCHOLARLY PAPERS

38

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SSRN CITATIONS
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Top 28,044

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16

CROSSREF CITATIONS

15

Scholarly Papers (38)

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1.

Continuous Auditing in ERP System Environments: The Current State and Future Directions

Number of pages: 43 Posted: 25 Nov 2009
Randy Kuhn and Steve G. Sutton
University of South Florida - School of Accountancy and University of Central Florida
Downloads 1,266 (18,238)
Citation 2

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Continuous assurance, continuous auditing, continuous monitoring, enterprise systems, enterprise resource planning (ERP) systems, enterprise risk management, embedded audit modules, management control layer

2.

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
Steve G. Sutton, Deepak Khazanchi, Clark Hampton and Vicky Arnold
University of Central Florida, University of Nebraska at Omaha, University of Central Florida - Kenneth G. Dixon School of Accounting and Norwegian School of Economics (NHH)
Downloads 1,040 (24,480)

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

3.

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

Number of pages: 47 Posted: 01 Apr 2009
Vicky Arnold, Tanya Benford, Joseph Canada and Steve G. Sutton
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 Florida
Downloads 847 (32,806)
Citation 3

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

4.

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

Number of pages: 46 Posted: 18 Apr 2008
Holli McCall, Vicky Arnold and Steve G. Sutton
University of Connecticut, Norwegian School of Economics (NHH) and University of Central Florida
Downloads 708 (41,891)
Citation 2

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

5.

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

Number of pages: 38 Posted: 27 Mar 2009
Joann Segovia, Vicky Arnold and Steve G. Sutton
Winona State University, Norwegian School of Economics (NHH) and University of Central Florida
Downloads 523 (62,047)
Citation 1

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6.

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

Downloads 441 ( 76,466)

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

Number of pages: 36 Posted: 03 Jun 2007
Vicky Arnold, Tanya Benford, Joseph Canada, J. Randel Kuhn and Steve G. Sutton
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 Florida
Downloads 441 (75,764)

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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
Vicky Arnold, Tanya Benford, Joseph Canada, J. Randel Kuhn and Steve G. Sutton
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 Florida

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

7.

The Pervasive Nature of IT Controls: An Examination of Material Weaknesses in IT Controls and Audit Fees

Downloads 380 ( 91,017)
Citation 6

The Pervasive Nature of IT Controls: An Examination of Material Weaknesses in IT Controls and Audit Fees

Number of pages: 26 Posted: 22 Apr 2009
Joseph Canada, J. Randel Kuhn and Steve G. Sutton
University of Central Florida (UCF) - Dixon School of Accounting, University of Central Florida - College of Business Administration and University of Central Florida
Downloads 380 (90,296)
Citation 6

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Internal control, material weakness, IT audit, Audit pricing, Audit fees, SOX 404

The Pervasive Nature of IT Controls: An Examination of Material Weaknesses in IT Controls and Audit Fees

International Journal of Accounting and Information Management, Vol. 17, No. 1, pp. 106-119
Posted: 13 Aug 2009
Joseph Canada, Randy Kuhn and Steve G. Sutton
University of Central Florida (UCF) - Dixon School of Accounting, University of South Florida - School of Accountancy and University of Central Florida

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Internal control, material weakness, IT audit, Audit pricing, Audit fees, SOX 404

8.

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

Downloads 376 ( 92,214)

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
Vicky Arnold, Tanya Benford, Clark Hampton and Steve G. Sutton
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 Florida
Downloads 376 (91,479)
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
Vicky Arnold, Tanya Benford, Clark Hampton and Steve G. Sutton
Norwegian School of Economics (NHH), Florida Gulf Coast University, University of Waterloo and University of Central Florida

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

9.

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

Number of pages: 45 Posted: 02 Jul 2007
Amy Hageman, Vicky Arnold and Steve G. Sutton
University of Central Florida - Kenneth G. Dixon School of Accounting, Norwegian School of Economics (NHH) and University of Central Florida
Downloads 313 (113,214)

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

10.

Accidentally in the Public Interest: The Perfect Storm that Yielded the Sarbanes-Oxley Act

Number of pages: 30 Posted: 13 Apr 2007
Joseph Canada, J. Randel Kuhn and Steve G. Sutton
University of Central Florida (UCF) - Dixon School of Accounting, University of Central Florida - College of Business Administration and University of Central Florida
Downloads 292 (121,927)
Citation 3

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Sarbanes-Oxley Act, Internal Control, SOX, Business Lobby, Politics

11.

When the World Isn’t Always Flat: The Impact of Psychological Distance on Auditors’ Reliance on Specialists

Number of pages: 46 Posted: 05 Oct 2014
Martin Weisner and Steve G. Sutton
University of Central Florida - Kenneth G. Dixon School of Accounting and University of Central Florida
Downloads 134 (248,891)
Citation 1

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construal level theory; CISA; computer audit specialist, external auditor reliance; material weakness; management-appointed specialist; psychological distance; distance bias, cultural bias, telework

12.

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

Number of pages: 34 Posted: 16 Aug 2018
Kazeem Akinyele, Vicky Arnold and Steve G. Sutton
University of Wisconsin-Oshkosh, Norwegian School of Economics (NHH) and University of Central Florida
Downloads 91 (326,147)
Citation 1

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

13.

Prioritizing Sustainability Issues: Insights From Corporate Managers about Key Decision-Makers, Reporting Models, and Stakeholder Communications

Number of pages: 55 Posted: 22 Apr 2018 Last Revised: 26 Jun 2019
Joseph Johnson, Steve G. Sutton and Jochen Theis
University of Central Florida, University of Central Florida and University of Southern Denmark
Downloads 91 (326,147)
Citation 2

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Corporate Governance, Sustainability, Corporate Social Responsibility, Capital Allocations

14.

The Cost Stickiness of Information Technology Material Weaknesses: An Intertemporal Comparison between IT-Related and Other Material Weaknesses

Number of pages: 52 Posted: 23 May 2018
Patricia Navarro, Sean W.G. Robb, Steve G. Sutton and Martin Weisner
University of Central Florida, University of Central Florida, University of Central Florida and University of Melbourne - Department of Accounting and Business Information Systems
Downloads 77 (360,665)

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audit fees, data quality, internal controls, material weakness, remediation, SOX 404

15.

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

Number of pages: 26 Posted: 10 Mar 2004
Vicky Arnold, Philip A. Collier, Steve G. Sutton and Stewart A. Leech
Norwegian School of Economics (NHH), University of Melbourne - Department of Accounting and Business Information Systems, University of Central Florida and University of Melbourne - Department of Accounting and Business Information Systems
Downloads 23 (581,162)
Citation 2
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16.

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
Clark Hampton, Steve G. Sutton, Vicky Arnold and Deepak Khazanchi
University of South Carolina - Department of Accounting, University of Central Florida, 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

17.

Risk Category and Spatial Distance Effects in Enterprise Risk Management Practice

Posted: 18 May 2020
Dennis Fehrenbacher, Steve G. Sutton and Martin Weisner
Department of Accounting, Monash Business School, Monash University, University of Central Florida and University of Melbourne - Department of Accounting and Business Information Systems

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enterprise risk management (ERM), probability assessment, risk category, risk disclosure

18.

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
Jeff Reinking, Vicky Arnold and Steve G. Sutton
University of Central Florida - Kenneth G. Dixon School of Accounting, Norwegian School of Economics (NHH) and University of Central Florida

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

19.

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
Jeff Reinking, Vicky Arnold and Steve G. Sutton
University of Central Florida - Kenneth G. Dixon School of Accounting, Norwegian School of Economics (NHH) and University of Central Florida

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

20.

Organizational Improvisation and the Reduced Usefulness of Performance Measurement Bi Functionalities

Peters, M., B. Wieder, and S.G. Sutton. 2018. Organizational Dynamism and the Reduced Effectiveness of Performance Measurement BI Functionalities. International Journal of Accounting Information Systems 29:1-15. (doi/10.1016/j.accinf.2018.03.005)
Posted: 16 Apr 2018
Matt Peters, Bernhard Wieder and Steve G. Sutton
University of Queensland, University of Technology Sydney and University of Central Florida

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Business intelligence (BI) systems, Organizational improvisation, Management control systems, Organizational flexibility and strategic momentum, Performance measurement, Planning and reporting systems

21.

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
Habib Mahama, Mohamed Elbashir, Steve G. Sutton and Vicky Arnold
Qatar University, Qatar University - College of Business and Economics, University of Central Florida 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

22.

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
Vicky Arnold, Tanya Benford, Joseph Canada and Steve G. Sutton
Norwegian School of Economics (NHH), Florida Gulf Coast University, Rutgers University and University of Central Florida

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

23.

The Reliance of External Auditors on Internal Audit's Use of Continuous Audit

Journal of Information Systems, Vol. 29, No. 1, 2015, Forthcoming
Posted: 06 Oct 2014
Irina Mălăescu and Steve G. Sutton
University of Central Florida and University of Central Florida

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24.

The Effects of Decision Aid Structural Restrictiveness on Cognitive Load, Perceived Usefulness, and Reuse Intention

International Journal of Accounting Information Systems (Elsevier) 2014
Posted: 24 Jun 2014
Irina Mălăescu and Steve G. Sutton
University of Central Florida and University of Central Florida

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Decision Aid; Systems Restrictiveness; Task Technology Fit; Technology Dominance; Cognitive Load; Reuse Intention; Systems Usefulness; Decision Support Systems

25.

Enablers of Top Management Team Support for Integrated Management Control Systems Innovations

International Journal of Accounting Information Systems, Forthcoming
Posted: 08 Dec 2013 Last Revised: 20 Jul 2014
Jessica Lee, Mohamed Elbashir, Habib Mahama and Steve G. Sutton
Australian National University (ANU), Qatar University - College of Business and Economics, Qatar University and University of Central Florida

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Top management team support; Integrated management control systems; TMT belief; TMT participation; TMT's strategic IT knowledge; TMT knowledge creation processes; CIO's strategic business knowledge; TMT/CIO interaction

26.

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
Alex Lyubimov, Vicky Arnold and Steve G. Sutton
University of Central Florida - Kenneth G. Dixon School of Accounting, Norwegian School of Economics (NHH) and University of Central Florida

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27.

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
Vicky Arnold, Tanya Benford, Clark Hampton and Steve G. Sutton
Norwegian School of Economics (NHH), Florida Gulf Coast University, University of Waterloo and University of Central Florida

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

28.

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

Posted: 11 Jan 2012 Last Revised: 20 Jul 2014
Vicky Arnold, Tanya Benford, Clark Hampton and Steve G. Sutton
Norwegian School of Economics (NHH), Florida Gulf Coast University, University of Waterloo and University of Central Florida

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

29.

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
Steve G. Sutton, Vicky Arnold and Jeff Reinking
University of Central Florida, 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

30.

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
Vicky Arnold, Jean C. Bedard, Jillian Alderman and Steve G. Sutton
Norwegian School of Economics (NHH), Bentley University - Department of Accountancy, Pepperdine University - Graziadio School of Business and Management and University of Central Florida

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

31.

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 and Vicky Arnold
University of Central Florida and Norwegian School of Economics (NHH)

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focus groups, nominal groups, interactive groups, emerging technologies

32.

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

Posted: 13 Nov 2009
Vicky Arnold, Tanya Benford, Clark Hampton and Steve G. Sutton
Norwegian School of Economics (NHH), University of Central Florida (UCF) - Dixon School of Accounting, University of Waterloo and University of Central Florida

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

33.

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 and Steve G. Sutton
Norwegian School of Economics (NHH) and University of Central Florida

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

34.

Learning from Worldcom: Implications for Fraud Detection Through Continuous Assurance

Journal of Emerging Technologies in Accounting, Vol. 3, No. 1, 2006
Posted: 07 Dec 2006
J. Randel Kuhn and Steve G. Sutton
University of Central Florida - College of Business Administration and University of Central Florida

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Continuous assurance, continuous auditing, continuous monitoring, SAP, enterprise systems, enterprise resource planning systems, enterprise risk management, WorldCom, fraud

35.

The Effect of Alternative Procedural Explanation Types on Procedural Knowledge Acquisition During Knowledge-Based Systems Use

Journal of Information Systems, Vol. 21, No. 1, 2007
Posted: 07 Dec 2006
Georgia Smedley and Steve G. Sutton
University of Nevada, Las Vegas - Department of Accounting and University of Central Florida

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knowledge based systems, intelligent systems, expert systems, intelligent decision aids, intelligent decision support systems, explanation facilities, knowledge transfer, learning theory, procedural knowledge, abstraction, goal structuring

36.

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
Vicky Arnold, Nicole Clark, Philip A. Collier, Stewart A. Leech and Steve G. Sutton
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 Florida

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

37.

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

Posted: 01 Jun 1999
Douglas Havelka, Steve G. Sutton and Vicky Arnold
Thomas More College, University of Central Florida and Norwegian School of Economics (NHH)

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38.

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

Posted: 27 Feb 1997
Charles A.P. Smith, Stephen C. Hayne, Vicky Arnold and Steve G. Sutton
affiliation not provided to SSRN, Arizona State University, Norwegian School of Economics (NHH) and University of Central Florida

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