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The Relationship between Board-Level Technology Committees and Reported Security Breaches
16 references·16 citing·38 second hopsampled
The Relationship between Board-Level Technology Committees and Reported Security Breaches (2016)The Relationship between Board-Level Tech…The Productivity of Information Technology Investments: New Evidence from IT Labor Data (2012)The Productivity of Informati…National Conference of State Legislatures (2011)National Conference of State …Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Can Big 4 versus Non-Big 4 Di…Internal control and management guidance (2009)Internal control and manageme…Does the Market Value Financial Expertise on Audit Committees of Boards of Directors? (2005)Does the Market Value Financi…Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members (2005)Consequences of Financial Rep…Audit Committee Characteristics and Restatements (2004)Audit Committee Characteristi…Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports (2003)Audit Committee Characteristi…Cross-sectional variation in the stock market response to accounting earnings announcements (1989)Cross-sectional variation in …Dividends, Dilution, and Taxes: A Signalling Equilibrium (1985)Dividends, Dilution, and Taxe…Dividend Policy under Asymmetric Information (1985)Dividend Policy under Asymmet…Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy (1979)Imperfect Information, Divide…Informational Asymmetries, Financial Structure, and Financial Intermediation (1977)Informational Asymmetries, Fi…INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)INFORMATIONAL ASYMMETRIES, FI…Job Market Signaling (1973)Job Market SignalingThe Information Content of Annual Earnings Announcements (1968)The Information Content of An…Board of directors’ attributes and aspects of cybersecurity disclosure (2022)Board of directors’ attribute…Do Banks Price Firms' Data Breaches? (2020)Do Banks Price Firms' Data Br…Cyber-Security Incidents and Audit Quality (2020)Cyber-Security Incidents and …Is board IT governance a silver bullet? A capability complementarity and shaping view (2019)Is board IT governance a silv…Information Technology Governance: Reflections on the Past and Future Directions (2019)Information Technology Govern…Earnings Management in Firms with Data Security Breaches (2019)Earnings Management in Firms …Cybersecurity breaches and cash holdings: Spillover effect (2019)Cybersecurity breaches and ca…Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters (2019)Audit Firm Assessments of Cyb…Social media and stock price reaction to data breach announcements: Evidence from US listed companies (2018)Social media and stock price …Factors associated with security/cybersecurity audit by internal audit function (2018)Factors associated with secur…Do Auditors Price Breach Risk in Their Audit Fees? (2018)Do Auditors Price Breach Risk…Board and Management-Level Factors Affecting the Maturity of IT Risk Management Practices (2018)Board and Management-Level Fa…Operational IT Failures, IT Value Destruction, and Board-Level IT Governance Changes1 (2017)Operational IT Failures, IT V…Explaining IT governance disclosure through the constructs of IT governance maturity and IT strategic role (2017)Explaining IT governance disc…Are External Auditors Concerned About Cyber Incidents? Evidence from Audit Fees (2016)Are External Auditors Concern…The Effect of CEO IT Expertise on the Information Environment: Evidence from Earnings Forecasts and Announcements (2015)The Effect of CEO IT Expertis…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)In Search of New Foundations (2000)Dividends, Share Repurchases, and the Substitution Hypothesis (2002)A Catering Theory of Dividends (2004)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition (1985)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Gender diversity, board independence, environmental committee and greenhouse gas disclosure (2014)Corporate financing and investment decisions when firms have information that investors do not have (1984)Efficient Capital Markets: II (1991)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Determinants of corporate borrowing (1977)Financial Intermediation and Delegated Monitoring (1984)Management ownership and market valuation (1988)Higher market valuation of companies with a small board of directors (1996)Corporate Governance and Equity Prices (2003)Financial expertise of directors (2008)When are outside directors effective?☆ (2010)A Framework for Understanding and Researching Audit Quality (2011)EFFICIENT CAPITAL MARKETS: A REVIEW OF THEORY AND EMPIRICAL WORK* (1970)Using daily stock returns (1985)Capital markets research in accounting (2001)Equilibrium in Competitive Insurance Markets: An Essay on the Economics of Imperfect Information (1976)Varieties of Capitalism (2001)Signaling Theory: A Review and Assessment (2010)Key factors in the rising cost of new drug discovery and development (2004)Prevalence, Psychological Impact, and Coping of Cyberbully Victims Among College Students (2012)Toward More “Evidence‐Informed” Policy Making? (2015)Initial Public Offerings and Underwriter Reputation (1990)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)The Economic Consequences of Legal Origins (2008)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1973Job Market Signaling16,329 cited
  • 1977INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION4,056 cited
  • 1977Informational Asymmetries, Financial Structure, and Financial Intermediation3,772 cited
  • 1985Dividend Policy under Asymmetric Information3,459 cited
  • 1979Imperfect Information, Dividend Policy, and "The Bird in the Hand" Fallacy2,809 cited
  • 1968The Information Content of Annual Earnings Announcements2,739 cited
  • 2011National Conference of State Legislatures2,315 cited
  • 2004Audit Committee Characteristics and Restatements1,666 cited
  • 1985Dividends, Dilution, and Taxes: A Signalling Equilibrium1,425 cited
  • 2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?1,147 cited
  • 2005Consequences of Financial Reporting Failure for Outside Directors: Evidence from Accounting Restatements and Audit Committee Members1,045 cited
  • 2010Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics?1,024 cited
  • 1989Cross-sectional variation in the stock market response to accounting earnings announcements816 cited
  • 2003Audit Committee Characteristics and Auditor Dismissals following “New” Going-Concern Reports740 cited

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2009
Internal control and management guidance
678 cited
  • 2012The Productivity of Information Technology Investments: New Evidence from IT Labor Data294 cited
  • Cited by

    • 2017Operational IT Failures, IT Value Destruction, and Board-Level IT Governance Changes1149 cited
    • 2020Do Banks Price Firms' Data Breaches?147 cited
    • 2017Explaining IT governance disclosure through the constructs of IT governance maturity and IT strategic role125 cited
    • 2016Are External Auditors Concerned About Cyber Incidents? Evidence from Audit Fees123 cited
    • 2018Do Auditors Price Breach Risk in Their Audit Fees?97 cited
    • 2019Cybersecurity breaches and cash holdings: Spillover effect95 cited
    • 2015The Effect of CEO IT Expertise on the Information Environment: Evidence from Earnings Forecasts and Announcements85 cited
    • 2018Social media and stock price reaction to data breach announcements: Evidence from US listed companies84 cited
    • 2018Factors associated with security/cybersecurity audit by internal audit function84 cited
    • 2020Cyber-Security Incidents and Audit Quality81 cited
    • 2019Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters53 cited
    • 2019Information Technology Governance: Reflections on the Past and Future Directions49 cited
    • 2019Earnings Management in Firms with Data Security Breaches49 cited
    • 2019Is board IT governance a silver bullet? A capability complementarity and shaping view43 cited
    • 2018Board and Management-Level Factors Affecting the Maturity of IT Risk Management Practices36 cited
    • 2022Board of directors’ attributes and aspects of cybersecurity disclosure35 cited