All Stories

  1. Shadow Information Technology Risk and Usage Policy Effectiveness among German and Italian Financial Executives
  2. Leadership Expertise and Cybersecurity Transparency: Evidence from Audit Committees and CEOs
  3. Do Two Minds Think Alike? Efficiency Benefits from Common ERP Vendor Use in a Supply Chain
  4. Business Strategy and Blockchain Adoption
  5. Firm-Level Pay Disparity and Breach Risk
  6. #Twitter: Examining the Impact of Earnings Format Choice and Rehashing Prior Positive Information on Market Prices
  7. The Impact of CEO IT Ability on Bank Loan Terms
  8. The Impact of Executives’ IT Expertise on Reported Data Security Breaches
  9. The Impact of Reported Cybersecurity Breaches on Firm Innovation
  10. Board and Management-Level Factors Affecting the Maturity of IT Risk Management Practices
  11. The Influences of CEO IT Expertise and Board-Level Technology Committees on Form 8-K Disclosure Timeliness
  12. Earnings Management in Firms with Data Security Breaches
  13. Text mining FASB proposed statements; LDA as superior technique for text mining accounting data.
  14. Auditors and Breach Risk
  15. CIO reporting structure impacts the maturity of IT risk management practices. Develop ITRM scale.
  16. India's XBRL adoption and associated assurance
  17. Board-level technology committees and security breaches
  18. Advocacy,a Foreign Decision Environment, and Auditor Judgment
  19. Firm size and the voluntary disclosure of nonfinancial information by private versus public firm managers
  20. XBRL costs and benefits
  21. Individual Investors' Overreactions to Information Presented in Accordance with Regulation Fd: Addressing Some Research Gaps in the Laboratory
  22. XBRL and auditing
  23. Belief Revision in Accounting: A Literature Review of the Belief-Adjustment Model