The moderating role of information technology governance in the relationship between board characteristics and continuity management during the Covid-19 pandemic in an emerging economy

Abstract

The main aim of the current study is to investigate the relationship between governance characteristics, information technology governance, and continuity management during Covid-19 in an emerging economy. The study also examines the moderating role of information technology governance in the relationship between governance characteristics and business continuity management. The quantitative approach is used by utilising a survey questionnaire. A sample of 232 questionnaire surveys has been collected from the board of directors, top and middle management executives, external auditors, information technology experts, and some other respondents. The results were estimated using structural equation modelling. The results indicate that information technology governance has a statistically significant effect on business continuity. Board size, board independence, audit committee independence, audit committee diligence, and external audit have a statistically significant positive effect on information technology governance. Further, the results indicate that information technology governance significantly moderates the effect of board size, board independence, board diligence, audit committee independence, audit committee diligence, and external audit on business continuity. However, information technology governance does not moderate the relationship between board committees and business continuity, which indicates less board involvement in information technology governance. The current research provides insight into the role of information technology governance in business continuity management during crises. The present study provides a unique contribution as it investigates the relationship between corporate governance characteristics, information technology governance, and business continuity management during Covid-19, providing empirical evidence from an emerging country.

The impact of corporate environmental disclosure practices and board attributes on sustainability: Empirical evidence from Asia and Europe

“…Similarly, Huang et al [ 70 ] conclude that companies with higher revenues are more likely to have the resources to monitor and report on ESG issues. Our results contradict Al-Gamrh and Al-Dhamari [ 68 ] who state that the level of disclosure varies depending on the company's size and industry. Fontana et al [ 13 ] also argue that the link between firm size and EP demonstrates that if a company pollutes the environment more, it provides more information to stakeholders.…”

“…Previous research has examined the influence of firm-specific characteristics on ED and sustainability performance. For instance, several studies have found empirical evidence indicating a positive correlation between firm size and ED and sustainability performance [ 2 , 11 , 13 , 25 , 29 , 67 , 68 ]. Similarly, Qiu et al [ 10 ] indicate that higher levels of social disclosure leads to grater market values.…”

Factors associated with the intention to use information technology in audit in Iraq

“…Participants can access and complete the survey online at their convenience. Additionally, the utilization of an online survey is deemed a safe approach, particularly in light of the recommended social distancing measures to mitigate the risk of contracting the novel COVID-19 pandemic (Almaqtari et al , 2023; Nueangnong et al , 2020). The questionnaire survey consisted of 40 items, carefully developed based on a comprehensive review of relevant literature (refer to Appendix).…”