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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

Editorial

Implications of Cybersecurity on Accounting Information

Diane J. Janvrin; Tawei Wang

Extract

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

Abstract

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

Abstract

Quantitative, Value-Driven Risk Analysis of e-Services

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

Abstract

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

Abstract

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

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

Abstract

A Content Analysis of the Privacy Policies of Cloud Computing Services

Lei Gao; Alisa G. Brink

Abstract

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

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

Abstract

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

Daniel E. O'Leary

Abstract

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

Xu (Joyce) Cheng; Stephanie Walton

Abstract

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

Abstract

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

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

Abstract

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

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

Abstract

Earnings Management in Firms with Data Security Breaches

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

Abstract

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

Daniel E. O'Leary

Abstract

The Impact of Information Security Breach Incidents on CIO Turnover

Rajiv D. Banker; Cecilia (Qian) Feng

Abstract

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Teaching Notes
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AIS in an Age of Big Data

Kevin C. Moffitt, Miklos A. Vasarhelyi

AIS as a Facilitator of Accounting Change: Technology, Practice, and Education

J. P. Krahel, Miklos A. Vasarhelyi

Social Media, Social Networks, and Accounting

Roger S. Debreceny

Implications of Cybersecurity on Accounting Information

Diane J. Janvrin, Tawei Wang

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eISSN 1558-7959
ISSN 0888-7985

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