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Full-Text Articles in Business
An Investigation Of Internal Control Related Frauds And Auditor Litigation: Pre- And Post- Sarbanes-Oxley, Section 404, Ifeoma Udeh
Theses and Dissertations
Using 629 observations of U.S. publicly listed firms with internal control related frauds from 2000 to 2006; this study investigates the change in auditor litigations in the Post- Sarbanes Oxley, Section 404 period. To the extent the conditions of the internal control in place are inadequate or non-existent, the possibility of the occurrence of internal control related fraud heightens. Thus, the inability of auditors to detect a financial statement misstatement due to internal control fraud in a timely manner exposes auditors to litigation (Barra, 2010; Heninger, 2001; Caplan, 1999). This situation was prevalent in the recent notable corporate failures that …
Defining Value Based Information Security Governance Objectives, Sushma Mishra
Defining Value Based Information Security Governance Objectives, Sushma Mishra
Theses and Dissertations
This research argues that the information security governance objectives should be grounded in the values of organizational members. Research literature in decision sciences suggest that individual values play an important role in developing decision objectives. Information security governance objectives, based on values of the stakeholders, are essential for a comprehensive security control program. The study uses Value Theory as a theoretical basis and value focused thinking as a methodology to develop 23 objectives for information security governance. A case study was conducted to reexamine and interpret the significance of the proposed objectives in an organizational context. The results suggest three …