In 2001, the US moved to regulate internal control reporting by management and auditors.
While some jurisdictions have followed the lead of the US, many others have not. An …

This study investigates the extant literature concerned with Information Technology
Governance (ITG), published in leading accounting and management information systems …

This paper presents an empirical study of changes that firms implement in their board-level
IT governance (ITG) upon experiencing operational IT failures. Consistent with the …

Data security breaches (DSBs) are increasing investor and regulator pressure on firms to
improve their IT governance (ITG) in an effort to mitigate the related risk. Drawing on upper …

As signals of internal control weaknesses, cyber security incidents can represent significant
risk factors to the quality of financial reporting. We empirically assess the audit quality …

We investigate the relationship between security breaches and chief information officer
(CIO) turnover. Because CIOs are directly responsible for IT performance, we argue that their …

This study investigates the impact of cyber-security incidents on audit fees. Using a sample
of 5,687 firms, we find that (i) breached firms are charged 12% higher audit fees, and (ii) …

In accordance with the segregation of oversight from management decision making, the
board-level information technology governance is accountable for supervising managerial IT …

We study the association between firms' disclosures in Forms 10-K of the existence of trade
secrets, and cyber theft of corporate data (which we refer to as “Breaches”). Prior academic …

Purpose The purpose of this paper is to explore the processes whereby organisational
actors can seize the opportunities opened up through social media, and the way in which …