Technology Executives in the Changing Accounting Information Environment: Impact of IFRS Adoption on CIO Compensation

Information and Management, Forthcoming

42 Pages Posted: 8 Mar 2018 Last revised: 22 Apr 2018

See all articles by Fang-Chun Liu

Fang-Chun Liu

University of South Florida St. Petersburg

Hsiao-Tang Hsu

Texas A&M University - Corpus Christi

David Yen

SUNY Oneonta - School of Economics and Business

Date Written: June 19, 2017

Abstract

Accounting regulatory changes that affect the information technology (IT) infrastructure of firms have prompted Chief Information Officers (CIOs) to take the lead in aligning IT changes with new reporting requirements. This study investigates the associations between the mandatory adoption of International Financial Reporting Standards (IFRS), one significant global accounting reform, and CIO compensation. We show a significant increase in CIO compensation in the post-IFRS period, which is higher in non-IT firms than in IT firms. Moreover, pay is at a premium for CIOs equipped with business education. We discuss the implications of our research and offer suggestions for future research.

Keywords: Chief Information Officer, Executive Compensation, Regulatory Reform, International Financial Reporting Standards

JEL Classification: M12, M15, M48

Suggested Citation

Liu, Fang-Chun and Hsu, Hsiao-Tang and Yen, David, Technology Executives in the Changing Accounting Information Environment: Impact of IFRS Adoption on CIO Compensation (June 19, 2017). Information and Management, Forthcoming. Available at SSRN: https://ssrn.com/abstract=3132577 or http://dx.doi.org/10.2139/ssrn.3132577

Fang-Chun Liu (Contact Author)

University of South Florida St. Petersburg ( email )

140 7th Ave S
St. Petersburg, FL 33701
United States

Hsiao-Tang Hsu

Texas A&M University - Corpus Christi ( email )

6300 Ocean Drive
Corpus Christi, TX 78412
United States

David Yen

SUNY Oneonta - School of Economics and Business ( email )

Ravine Parkway
Oneonta, NY 13820
United States

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