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Keywords: cybersecurity
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Journal Articles
Journal Articles
Journal Articles
Journal of Information Systems (2023) 37 (2): 77–100.
Published: 01 June 2023
...Barri Litt; Paul Tanyi; Marcia Weidenmier Watson ABSTRACT Public company investors rely on the Big 4 audit firms to provide assurance over internal controls and financial reporting. What, then, would happen if one of these very assurance providers suffered its own cybersecurity breach? We examine...
Journal Articles
Journal of Information Systems (2022) 36 (3): 61–81.
Published: 01 September 2022
... the AC's monitoring ability and oversight of cybersecurity risks. With the average age of board members exceeding 50, directors contend they do not have sufficient knowledge to understand the implications of CIOs' recommendations ( Deloitte 2015 ) or to adequately evaluate whether management is taking...
Journal Articles
Journal of Information Systems (2022) 36 (3): 27–60.
Published: 01 September 2022
... employees are more susceptible to being phished than professional services firm employees, but within the bank, the employees with professional certificates are less susceptible to phishing attacks than other bank employees. Also, employees with self-reported responsibility for cybersecurity are less likely...
Journal Articles
Journal of Information Systems (2022) 36 (2): 83–99.
Published: 01 June 2022
... IT management issues during 2014–2017 and their effect on firm profitability. According to the SIM surveys, the top two IT issues management prioritizes are security/cybersecurity/privacy and IT alignment with the business. We find that firms that prioritize these two IT management issues exhibit higher...
Journal Articles
Journal of Information Systems (2022) 36 (1): 151–180.
Published: 01 March 2022
...Wanying Jiang; Joseph Legoria; Kenneth J. Reichelt; Stephanie Walton ABSTRACT Increasingly, firms are subject to rising cybersecurity risks. One way that firms can communicate cybersecurity uncertainty and reduce information asymmetry with external stakeholders is through cybersecurity risk...
Journal Articles
Journal of Information Systems (2021) 35 (2): 179–194.
Published: 01 June 2021
...Arion Cheong; Kyunghee Yoon; Soohyun Cho; Won Gyun No ABSTRACT Cybersecurity has garnered much attention due to the increasing frequency and cost of cybersecurity incidents and has become a significant concern for organizations and governments. Regulators such as the Securities and Exchange...
Journal Articles
Journal of Information Systems (2021) 35 (1): 101–119.
Published: 01 March 2021
...Nancy Lankton; Jean B. Price; Mohammad Karim ABSTRACT Cybersecurity is a serious and growing risk for organizations. Firms with board of director involvement in information technology governance (ITG) may be better equipped to deal with this risk. Yet little is known about the audit committee's...
Journal Articles
Journal of Information Systems (2021) 35 (1): 155–186.
Published: 01 March 2021
...Stephanie Walton; Patrick R. Wheeler; Yiyang (Ian) Zhang; Xinlei (Ray) Zhao ABSTRACT Advances in information technology have greatly changed communications and business transactions between firms and their customers and suppliers. As a result, cybersecurity risk attracts ever increasing attention...
Journal Articles
Journal of Information Systems (2020) 34 (3): 199–211.
Published: 01 September 2020
...Nirmalee I. Raddatz; Joshua G. Coyne; Bradley S. Trinkle ABSTRACT The purpose of this paper is to investigate the effect of internal motivators (psychological ownership, perceived control, and self-efficacy) on employees' intention to protect organizational data. The threat of cybersecurity...
Journal Articles
Journal of Information Systems (2020) 34 (3): 133–157.
Published: 01 September 2020
...Andrea Seaton Kelton; Robin R. Pennington ABSTRACT In this study, we investigate the negative impact of a cybersecurity breach on a bystander (i.e., non-breached) firm in the same industry, referred to as investment contagion effects, and whether voluntary cybersecurity disclosures mitigate...
Journal Articles
Journal of Information Systems (2020) 34 (2): 187–209.
Published: 01 June 2020
...Chris Zhijian He; Tracie Frost; Robert E. Pinsker ABSTRACT Many firms cite cyber risk as a primary risk factor due to the increase in cybersecurity breach (CSB) incidents. Existing research focuses on the negative, short-term impacts from CSBs, but the longer-term impact is still unknown. Our...
Journal Articles
Journal of Information Systems (2019) 33 (3): 267–284.
Published: 01 September 2019
... cited in the text. cybersecurity earnings management security breaches Equifax's recent data security breach (DSB) created the largest individual information loss in recorded U.S. history ( McCrank and Finkle 2018 ). This event brought tremendous public and regulatory attention to DSBs...
Journal Articles
Journal Articles
Journal of Information Systems (2019) 33 (3): 227–265.
Published: 01 September 2019
... conclude by providing a few explanations of why there appears to be an effect at the economy-wide level, but no noticeable effect on individual company performance. Editor's note: Accepted by Tawei (David) Wang. April 2018 November 2018 2019 cybersecurity breaches financial...
Journal Articles
Journal of Information Systems (2019) 33 (2): 177–204.
Published: 01 June 2019
... cybersecurity High-profile security breaches (Equifax, Target, Home Depot, Anthem, etc.) have been increasing in frequency and costs. For example, it takes an average of 46 days at an average cost of $21,155 per day to resolve a detected cyberattack ( Ponemon Institute 2015 ). 1 Further...