How common is deception in everyday communication, and what is the relationship between deception and media? This paper provides findings from two diary-based studies of deceptive communication using five different media, designed to help answer these questions. The findings show that 1) deception is common in every communication, accounting for 22% to 25% of social interactions, and 2) while there are differences in media use for everyday communication, the differences in lying behavior across media seem to be diminishing, compared to previous diary studies of everyday lying behavior.Increasingly, computer-mediated communication (CMC), such as voice-over-IP (VOIP), e-mail, instant messaging (IM), and video conferencing, have become part of the fabric of daily life. Researchers in communication, management, and management information systems (MIS) have studied CMC and how it compares to traditional face-to-face communication (e.g., Rice & Associates, 1984). Despite the limitations of CMC, in terms of restricted bandwidth and limited ability to relay communication cues, it is generally thought that, over time, computer-mediated communication can come to emulate traditional face-to-face (FtF) communication in many ways (Carlson & Zmud, 1999;Walther, 1992). Such emulation includes the ability to convey emotion and complex ideas, but it also includes the opportunity Thanks to Jeff Hancock and Thompson Ritchie, who graciously provided their survey instrument and software.

Purpose The purpose of this study is to gain insight into what aspects of eXtensible Business Reporting Language (XBRL) data and information quality (DIQ) most interest professionals. Design/methodology/approach The authors use text analytics to examine XBRL discourses from professionals working in the domain. They explore the discussion in the three largest LinkedIn XBRL groups. Data collection covered the period 2010-2016. Findings Via the text analytics, the authors find the most appropriate XBRL DIQ dimensions. They propose an XBRL DIQ framework containing 18 relevant DIQ dimensions derived from both the accounting and IS fields. The findings of this study are expected to help direct future XBRL research into the DIQ dimensions most worthy of further empirical investigation. Originality/value XBRL is the international standard for the digital reporting of financial, performance, risk and compliance information. Although the expectations of XBRL to produce improvements in DIQ via its applications (e.g. standard business reporting, digital data standard and interactive data visualization) are high, they remain unclear. This paper contributes to better understanding of the aspects of XBRL DIQ most relevant to professionals.

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Using contingency theory, we argue that there is not a uniform approach for companies to govern information technology (IT) investments. Rather, the level of governance over IT investments is contingent upon the organization’s goals for its IT investments. We find that Australian organizations with both operation- and market-focused IT investment goals (i.e. dual-focused IT goals) demonstrate higher IT investment governance (ITIG) levels than those with less focused IT goals. We also document that dual-IT-focused firms that do not implement high levels of ITIG underperform. Our study informs business executives, boards of directors, and other practitioners interested in governance implementations over IT investments. JEL Classification: M1