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A Theory of Disclosure for Security and Competitive Reasons : Open Source, Proprietary Software, and Government Agencies
Swire, Peter - 2017
incentives of actors to disclose about their software or systems. A chief point of this paper is that the incentives for … matrix, where disclosure for security and competition are assessed for three types of systems or software: Open Source …; proprietary software; and government systems. The paper finds greater convergence on disclosure between Open Source and …
Persistent link: https://www.econbiz.de/10014061497
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Data breaches in the age of surveillance capitalism : do disclosures have a new role to play?
Andrew, Jane; Baker, Max; Huang, Casey - In: Critical perspectives on accounting : an international … 90 (2023), pp. 1-16
Persistent link: https://www.econbiz.de/10014284607
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Information disclosure and the diffusion of information security attacks
Mitra, Sabyasachi; Ransbotham, Sam - In: Information systems research : ISR 26 (2015) 3, pp. 565-584
Persistent link: https://www.econbiz.de/10011372833
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Privacy notice for dummies? : towards European guidelines on how to give “clear and comprehensive information” on the cookies’ use in order to protect the internet users’ right to...
Luzak, J. A. - In: Journal of consumer policy : consumer issues in law, … 37 (2014) 4, pp. 547-559
Persistent link: https://www.econbiz.de/10010480132
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Bank Disclosures of Cyber Exposure
Skinner, Christina Parajon - 2020
Financial institutions are increasingly subject to cyber incidents and attacks. Cyber intrusions threaten these institutions' balance-sheets and reputations, and can undermine their resilience. From a societal perspective, cyber risk is particularly concerning as it regards systemically...
Persistent link: https://www.econbiz.de/10012844189
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The Disclosure of Cybersecurity Risk
Nordlund, James - 2020
The SEC has expressed concern that some emerging risks - most notably, cybersecurity risk - exhibit an insufficient level and quality of disclosure. Policymakers envision a board role in cybersecurity risk management, but whether that role would effectively improve risk disclosure is an open...
Persistent link: https://www.econbiz.de/10012853375
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Protecting Digital Identity in the Cloud : Regulating Cross Border Data Disclosure
Sullivan, Clare Linda - 2014
Widespread use of cloud computing and other off-shore hosting and processing arrangements make regulation of cross border data one of the most significant issues for regulators around the world. Cloud computing has made data storage and access cost effective but it has changed the nature of...
Persistent link: https://www.econbiz.de/10013055032
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Strategic News Bundling and Privacy Breach Disclosures
Gay, Sebastien - 2015
I examine how firms strategically bundle news reports to offset the negative effects of a privacy breach disclosure. Using a complete dataset of privacy breaches from 2005 to 2014, I find that firms experience a small and significant 0.27% decrease in their stock price on average following the...
Persistent link: https://www.econbiz.de/10013017637
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Strategic News Bundling and Privacy Breach Disclosures
Gay, Sebastien - 2015
I examine how firms strategically bundle news reports to offset the negative effects of a privacy breach disclosure. Using a complete dataset of privacy breaches from 2005 to 2014, I find that firms experience a small and significant 0.27% decrease in their stock price on average following the...
Persistent link: https://www.econbiz.de/10013022381
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The impact of cybersecurity risk management examinations and cybersecurity incidents on investor perceptions and decisions
Perols, Rebecca R.; Murthy, Uday S. - In: Auditing : a journal of practice & theory 40 (2021) 1, pp. 73-89
Persistent link: https://www.econbiz.de/10012516953