Probing the Past to Guide the Future IT Regulation Research: Topic Modeling and Co-word Analysis of SOX-IS Research

Abstract

ABSTRACT Information technology’s ubiquitous role has led to growing calls for regulations. Sparse regulation in IT has led to a lack of holistic understanding of their impact on the IT field. Sarbanes-Oxley (SOX) Act has wide-ranging implications on IT and provides fertile grounds for understanding IT regulations research. This study explores SOX-related IS research through co-word analysis and topic modeling. Results highlight research gaps and provide guidance to research and practice concerning future IT regulations.