We examine the impact of information processing costs on firm-level investment efficiency by exploiting the SEC's eXtensible Business Reporting Language (XBRL) mandate as a natural experiment. To the extent that XBRL adoption reduces information processing costs and enhances the external...

The importance of the Chief Information Officer (CIO) has been enhanced in recent decades with the growing reliance of firms on IT. CIOs influence their firm's strategy implementation and can facilitate improved firm performance by effectively managing IT resources. However, what makes an ideal...

We investigate the relationship between security breaches and chief information officer (CIO) turnover. Because CIOs are directly responsible for IT performance, we argue that their turnover likelihood is higher when they fail to meet IT performance expectations, as reflected by security...

In this study, we examine the consequences of CEO facial masculinity for accounting conservatism. Facial masculinity is associated with an array of masculine behaviors including aggression, ambition, egocentricity, risk taking, and an increased desire to maintain social status. We predict that...