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:: Volume 24, Issue 95 (12-2024) ::
audit knowledge 2024, 24(95): 1-23 Back to browse issues page
Presentation of Corporate Governance pattern in the age of information technology
Gholamreza Kordestani *
Abstract:   (405 Views)
The purpose of this research is to know and understand the experiences of experts in the field of presenting the company's leadership model in the information technology age. This study has a qualitative design. In this research, a structured interview was conducted with 20 experts who are familiar with corporate governance and information technology, and the obtained information was analyzed with open, central, and selective three-stage coding based on the foundation's data theory. The selected codes were categorized into four main groups of effective factors in technology implementation, internal controls, external controls, and effective corporate governance. Increasing expertise and updating, integrating information and productivity, independent and internal auditing, internal controls, service compensation system, incentive system, reward system, virtual and borderless network organizations, media control, legal system control, stakeholders' needs, market control is one of the components of corporate governance in the era of information technology, which increases the effectiveness and efficiency of the corporate governance system.
 
 
Keywords: Corporate Governance, information technology, foundational data theory
Full-Text [PDF 1140 kb]   (153 Downloads)    
Type of Study: Research | Subject: Accounting
Received: 2024/01/2 | Accepted: 2024/08/27 | Published: 2024/08/27
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Kordestani G. Presentation of Corporate Governance pattern in the age of information technology. audit knowledge 2024; 24 (95) :1-23
URL: http://danesh.dmk.ir/article-1-3212-en.html


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Volume 24, Issue 95 (12-2024) Back to browse issues page
دانش حسابرسی Audit  Science
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