The rapid digital transformations across every industry sector, accelerated partly due to the
COVID-19 pandemic, have increased organizations' use of information systems for …

This paper introduces the special issue on information systems, identity and identification. In
addition to introducing the papers in the special issue, it provides a state-of-the-art review of …

We show that firms׳ ability to avoid taxes is affected by the quality of their internal information
environment, with lower effective tax rates (ETRs) for firms that have high internal …

Security breaches are very costly in the USA, followed very closely by the Middle East.
Shareholders and investors demand that their firms mitigate all kinds of risks, and it is the …

We investigate whether ineffective internal control over financial reporting has implications
for firm operations by examining the association between inventory-related material …

The increasing use of digital technologies among companies has emphasised the
importance and role of cybersecurity as a new risk management dimension, not least …

This study investigates the relation between the maturity of IT governance processes and the
IT governance disclosure of firms. Furthermore, it examines whether the strategic role of IT in …

Black hat hackers use malicious exploits to circumvent security controls and take advantage
of system vulnerabilities worldwide, costing the global economy over $450 billion annually …

This study uses an archival research design to assess the impact of enterprise systems on a
firm's internal information environment as reflected in the production of management …

Purpose The purpose of the study is to explore the factors associated with the extent of
security/cybersecurity audit by the internal audit function (IAF) of the firm. Specifically, the …