The primary objective of this article is to develop an economics-based analytical framework for assessing the impact of government incentives/regulations designed to offset the tendency to under-invest in cybersecurity related activities by private sector firms. The analysis provided in the...

This paper empirically examines the impact of the Sarbanes-Oxley Act (SOX) of 2002 on the voluntary disclosure of information security activities by corporations. The empirical evidence provided clearly indicates that SOX is having a positive impact on such disclosure. These findings provide...