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Volume 33, Issue 3

Fall 2019

ISSN 0888-7985

eISSN 1558-7959

In this Issue

Editorial
Academic Articles

Covers and Front Matter

Annual Editor Report

Alexander Kogan; Patrick R. Wheeler

Editorial

Implications of Cybersecurity on Accounting Information

Diane J. Janvrin; Tawei Wang

Academic Articles

Cloud-Computing Risk Disclosure and ICFR Material Weakness: The Moderating Role of Accounting Reporting Complexity

Antoinette L. Smith; Yibo (James) Zhang; Peter C. Kipp

Discrepancies in Hospital Financial Information: Comparison of Financial Data in State Data Repositories and the Healthcare Cost Reporting Information System

Melvin A. Lamboy-Ruiz; Won G. No; Olena V. Watanabe

Quantitative, Value-Driven Risk Analysis of e-Services

Dan Ionita; Roel Wieringa; Jaap Gordijn; Ahmed Seid Yesuf

Do Managers Use Extension Elements Strategically in the SEC's Tagged Data for Financial Statements? Evidence from XBRL Complexity

Feiqi Huang; Won Gyun No; Miklos A. Vasarhelyi

Factors Associated with Companies' Choices of XBRL Implementation Strategies: Evidence from the U.S. Market

Tien-Shih Hsieh; Zhihong Wang; Mohammad J. Abdolmohammadi

A Content Analysis of the Privacy Policies of Cloud Computing Services

Lei Gao; Alisa G. Brink

Board and Management-Level Factors Affecting the Maturity of IT Risk Management Practices

Nishani Edirisinghe Vincent; Julia L. Higgs; Robert E. Pinsker

Facilitating Citizens' Voice and Process Reengineering Using a Cloud-Based Mobile App

Daniel E. O'Leary

Do Nonprofessional Investors Care About How and When Data Breaches are Disclosed?

Xu (Joyce) Cheng; Stephanie Walton

How Disclosing a Prior Cyberattack Influences the Efficacy of Cybersecurity Risk Management Reporting and Independent Assurance

Michele L. Frank; Jonathan H. Grenier; Jonathan S. Pyzoha

InfoSec Process Action Model (IPAM): Targeting Insiders' Weak Password Behavior

Michael Curry; Byron Marshall; John Correia; Robert E. Crossler

Much Ado about Nothing: The (Lack of) Economic Impact of Data Privacy Breaches

Vernon J. Richardson; Rodney E. Smith; Marcia Weidenmier Watson

Earnings Management in Firms with Data Security Breaches

Howard Xu; Savannah (Yuanyaun) Guo; Jacob Z. Haislip; Robert E. Pinsker

What Phishing E-mails Reveal: An Exploratory Analysis of Phishing Attempts Using Text Analysis

Daniel E. O'Leary

The Impact of Information Security Breach Incidents on CIO Turnover

Rajiv D. Banker; Cecilia (Qian) Feng

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Implications of Cybersecurity on Accounting Information

Diane J. Janvrin, Tawei Wang

Classifying Restatements: An Application of Machine Learning and Textual Analytics

Louise Hayes, J. Efrim Boritz

Big Questions in AIS Research: Measurement, Information Processing, Data Analysis, and Reporting

Qi Liu, Miklos A. Vasarhelyi

Research on IT Governance, Risk, and Value: Challenges and Opportunities

Roger S. Debreceny

Information for Authors
Publication Ethics: Authorship Policy
Publication Ethics: Plagiarism Policy
Publication Ethics: Data Integrity Policy

Publication Ethics: Citing Corrected Articles Policy
Publication Ethics: Minimizing Overlapping Decision Rights Policy
Prior Publication Policy

eISSN 1558-7959
ISSN 0888-7985

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