• 【光华讲坛】Does Information Technology Reduce Corporate Misconduct? 信息技术是否能减少企业不当行为?
    发布时间:2022-11-15 查看次数:

    光华讲坛


    主题Does Information Technology Reduce Corporate Misconduct? 信息技术是否能减少企业不当行为?

    主讲人: 哈佛大学 Jonas Heese副教授

    主持人: 金沙娱场手机版8336 陈磊 教授

    时间:2022-11-22 10:00-11:30

    直播平台及会议IDZOOM  https://us06web.zoom.us/j/88652767172?pwd=WXlMd1lNWVlmQ1VGZ21HeGZsT0ZzQT09

    主办单位:金沙娱场手机版8336 国际交流与合作处 科研处


    主讲人简介

    Jonas Heese is the Marvin Bower Associate Professor of Business Administration in the Accounting & Management Unit. He teaches the Business Analysis and Valuation course in the MBA elective curriculum. He has also taught first-year MBAs in Financial Reporting and Control. His research focuses on corporate misconduct, with a special focus on the role of regulators, whistleblowers, the media, and organizations’ compliance systems to prevent such misconduct. He has published intensively in top-tier journals in finance, accounting and management such as JFE, JAR, JAE, TAR, MS, and AMJ.

    Jonas Heese是会计与管理部门的Marvin Bower工商管理副教授。他在MBA选修课程中教授商业分析与评估课程。他还教授过财务报告与控制专业的MBA一年级课程。他的研究侧重于公司不当行为,特别关注监管机构、举报人、媒体和组织的合规系统在防止此类不当行为方面的作用。他曾在《JFE》《JAR》《JAE》《TAR》《MS》《AMJ》等金融、会计和管理领域的顶级期刊上发表过大量文章。


    内容简介

    This study examines whether information technology reduces corporate misconduct. Specifically, we study the effects of staggered facility-level rollouts of enterprise resource planning (ERP) systems on facility-level misconduct across a large sample of U.S. firms. Our results indicate that ERP adoption reduces facility-level violations by 1.1% and penalties by 14.1%. These effects are more pronounced for firms that incorporate advanced data analytics and tools into their ERP systems and are concentrated in firms that hire employees with ERP skills and weak integrity culture. To strengthen identification, we utilize industry-level actual and predicted IT budgets as instrumental variables and generate similar inferences. Overall, our results suggest that information technology plays a significant role in enhancing internal firm monitoring and improving regulatory compliance.

    这项研究考察了信息技术是否能减少企业不当行为。具体来说,我们研究了在美国公司的大样本中,企业资源规划(ERP)系统在设施层面的交错部署对设施层面不当行为的影响。我们的结果表明,ERP的采用将设施级别的违规行为减少了1.1%,处罚减少了14.1%。这些影响对于那些将先进的数据分析和工具纳入ERP系统的公司更为明显,并且集中在那些雇佣具有ERP技能和诚信文化薄弱的员工的公司。为了加强识别,我们将行业层面的实际和预测IT预算用作工具变量,并生成类似的推断。总体而言,我们的研究结果表明,信息技术在加强企业内部监控和提高监管合规性方面发挥着重要作用。