Zobrazeno 1 - 10
of 38
pro vyhledávání: '"Robert E. Pinsker"'
Publikováno v:
Information Systems Research. 32:318-334
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. We argue that DSB risk cannot be mitigated by one executive alone, but, rather, is a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b762b114343577088e31907d2cd3d1d2
https://doi.org/10.1287/isre.2020.0986
https://doi.org/10.1287/isre.2020.0986
Publikováno v:
International Journal of Accounting & Information Management. 28:553-575
Purpose Risk management is an under-explored topic in information systems (IS) research that involves complex and interrelated activities. Consequently, the authors explore the importance of interrelated activities by examining how the maturity of on
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::180e7b0a1016994983ab269a2feb241e
https://doi.org/10.1108/ijaim-08-2019-0093
https://doi.org/10.1108/ijaim-08-2019-0093
Autor:
Rania Mousa, Robert E. Pinsker
Publikováno v:
Qualitative Research in Accounting & Management. 17:263-291
Purpose The purpose of this paper is to examine the implementation and development of eXtensible Business Reporting Language (XBRL) at the Federal Deposit Insurance Corporation (FDIC). The investigation seeks to gauge the roles and experiences of the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::95e4449a385bc4e481b24dd18eb77c99
https://doi.org/10.1108/qram-12-2018-0096
https://doi.org/10.1108/qram-12-2018-0096
Publikováno v:
Journal of Information Systems. 34:167-185
Recent research documents the improvement of Form 8-K disclosure timeliness in the post-Sarbanes-Oxley Act (SOX) era. However, it remains unclear why disclosure timeliness overall has improved, but disclosure timeliness for certain events has not imp
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::63f9ab48baede788b4037386023d6db5
https://doi.org/10.2308/isys-52530
https://doi.org/10.2308/isys-52530
Publikováno v:
Journal of Information Systems. 33:267-284
Anecdotal research suggests that management is concerned about how Data Security Breaches (DSBs) impact a firm's financial performance. We investigate: whether managers in DSB firms manipulate earnings through real earnings management (REM) and/or ac
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::614ad13e06dec33d454585f70db3737f
https://doi.org/10.2308/isys-52480
https://doi.org/10.2308/isys-52480
Publikováno v:
Journal of Information Systems. 33:117-135
The Securities and Exchange Commission's 2009 enhanced proxy disclosure requirements and the updated Committee of Sponsoring Organizations' (COSO) Internal Control Framework have caused organizations to increase their focus on risk management and con
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2e767424f07b6c59eb403d367886bb98
https://doi.org/10.2308/isys-52229
https://doi.org/10.2308/isys-52229
Publikováno v:
Journal of Information Systems. 33:177-204
Data security breaches have been shown in the literature to negatively affect firm operations. Auditors serve as an important, external governance mechanism with respect to a firm's overall risk management protocol. Consequently, our study examines w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::ea1b3dcccf9e5e358772f92461a5aded
https://doi.org/10.2308/isys-52241
https://doi.org/10.2308/isys-52241
Publikováno v:
Journal of Information Systems. 33:67-83
Accounting standard setting is a high-stakes, political, and market process influenced by constituents through a public commenting mechanism. Comment letters are widely studied by researchers and the Financial Accounting Standards Board (FASB), typic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4304d64792c10284a5d3b3f300342e0e
https://doi.org/10.2308/isys-51928
https://doi.org/10.2308/isys-51928
Publikováno v:
International Journal of Accounting Information Systems. 22:26-43
Form 8-K reporting represents a different (and relatively unknown) information environment than annual 10-K filings. The current study takes advantage of a unique, comprehensive sample of 118,863 8-K filing event observations to investigate the assoc
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2aba4024ea8cd0d831083e73d1273cea
https://doi.org/10.1016/j.accinf.2016.07.003
https://doi.org/10.1016/j.accinf.2016.07.003
Publikováno v:
Journal of Accounting, Auditing & Finance. 32:136-151
Biased evaluation of evidence exists when an auditor either over-emphasizes evidence that supports management assertions or over-emphasizes evidence against management assertions. This study examines if an auditor’s advocacy attitudes lead to bias
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::55404039818b84a2e4e0dde62b85531c
https://doi.org/10.1177/0148558x16641862
https://doi.org/10.1177/0148558x16641862