Steve G. Sutton

University of Central Florida - College of Business Administration

PO Box 161400

Orlando, FL 32816

United States

SCHOLARLY PAPERS

30

DOWNLOADS
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5,608

CITATIONS
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SSRN RANKINGS

Top 19,329

in Total Papers Citations

16

Scholarly Papers (30)

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 - College of Business Administration
Downloads 980 (13,910)
Citation 1

Abstract:

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

2.

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
University of Central Florida - College of Business Administration, University of Central Florida (UCF) - Dixon School of Accounting, University of Central Florida (UCF) - Dixon School of Accounting and University of Central Florida - College of Business Administration
Downloads 748 (23,098)
Citation 1

Abstract:

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
Holli McCall, Vicky Arnold and Steve G. Sutton
University of Connecticut, University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration
Downloads 651 (28,552)

Abstract:

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

4.

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 Florida - College of Business Administration, University of Nebraska at Omaha, University of Central Florida - Kenneth G. Dixon School of Accounting and University of Central Florida - College of Business Administration
Downloads 643 (23,977)
Citation 1

Abstract:

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

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, University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration
Downloads 462 (43,990)
Citation 2

Abstract:

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

Number of pages: 36 Posted: 03 Jun 2007
University of Central Florida - College of Business Administration, 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 - College of Business Administration
Downloads 422 (52,923)
Citation 1

Abstract:

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
University of Central Florida - College of Business Administration, 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 - College of Business Administration

Abstract:

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
Vicky Arnold, Tanya Benford, Clark Hampton and Steve G. Sutton
University of Central Florida - College of Business Administration, University of Central Florida (UCF) - Dixon School of Accounting, University of Central Florida - Kenneth G. Dixon School of Accounting and University of Central Florida - College of Business Administration
Downloads 348 (66,696)

Abstract:

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
University of Central Florida - College of Business Administration, Florida Gulf Coast University, University of Waterloo and University of Central Florida - College of Business Administration

Abstract:

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

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 Jr. 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 - College of Business Administration
Downloads 316 (74,610)
Citation 5

Abstract:

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 - College of Business Administration

Abstract:

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

9.

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 Jr. 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 - College of Business Administration
Downloads 262 (88,803)
Citation 2

Abstract:

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

10.

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, University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration
Downloads 255 (89,861)

Abstract:

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

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 M. Weisner and Steve G. Sutton
University of Central Florida - Kenneth G. Dixon School of Accounting and University of Central Florida - College of Business Administration
Downloads 73 (220,156)

Abstract:

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

12.

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

Accounting and Finance, Vol. 44, pp. 1-26, March 2004
Number of pages: 26 Posted: 10 Mar 2004
University of Central Florida - College of Business Administration, University of Melbourne - Department of Accounting and Business Information Systems, University of Central Florida - College of Business Administration and University of Melbourne - Department of Accounting and Business Information Systems
Downloads 23 (414,415)
Citation 3
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Abstract:

13.

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: 25 Apr 2016
United Arab Emirates University - College of Business and Economics, Qatar University - College of Business and Economics, University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration

Abstract:

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

14.

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
University of Central Florida - College of Business Administration, Florida Gulf Coast University, Rutgers University and University of Central Florida - College of Business Administration

Abstract:

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

15.

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 - College of Business Administration

Abstract:

16.

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 - College of Business Administration

Abstract:

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

17.

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
Australian National University (ANU), Qatar University - College of Business and Economics, United Arab Emirates University - College of Business and Economics and University of Central Florida - College of Business Administration

Abstract:

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

18.

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, University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration

Abstract:

19.

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
University of Central Florida - College of Business Administration, Florida Gulf Coast University, University of Waterloo and University of Central Florida - College of Business Administration

Abstract:

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

20.

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
University of Central Florida - College of Business Administration, Florida Gulf Coast University, University of Waterloo and University of Central Florida - College of Business Administration

Abstract:

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

21.

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
University of Central Florida - College of Business Administration, Bentley University - Department of Accountancy, University of San Diego - School of Business Administration and University of Central Florida - College of Business Administration

Abstract:

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

22.

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 - College of Business Administration, University of Central Florida - College of Business Administration and University of Central Florida - Kenneth G. Dixon School of Accounting

Abstract:

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

23.

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 - College of Business Administration and University of Central Florida - College of Business Administration

Abstract:

focus groups, nominal groups, interactive groups, emerging technologies

24.

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
University of Central Florida - College of Business Administration, University of Central Florida (UCF) - Dixon School of Accounting, University of Waterloo and University of Central Florida - College of Business Administration

Abstract:

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

25.

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
University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration

Abstract:

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

26.

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 Jr. and Steve G. Sutton
University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration

Abstract:

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

27.

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 - College of Business Administration

Abstract:

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

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
University of Central Florida - College of Business Administration, 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 - College of Business Administration

Abstract:

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

Auditing: A Journal of Practice & Theory, Vol 17, Supplement, 1998
Posted: 01 Jun 1999
Douglas Havelka, Steve G. Sutton and Vicky Arnold
Thomas More College, University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration

Abstract:

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, University of Central Florida - College of Business Administration and University of Central Florida - College of Business Administration

Abstract: