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Three Studies On Cybersecurity Disclosure And Assurance, Patricia Navarro Velez
Three Studies On Cybersecurity Disclosure And Assurance, Patricia Navarro Velez
Electronic Theses and Dissertations
This dissertation comprises three experimental studies that explore how management's financial disclosure behavior and security strategies influence the costs associated with cybersecurity breaches. The first study examines the cost of litigation in connection with cybersecurity incidents. The purpose of this study is to determine how the characteristics and content of cybersecurity incidents' disclosure affects jurors' liability assessments. Specifically, this study explores how jurors react to management timeliness in disclosing the incident and the plausibility of the explanations provided to justify the disclosure strategy. The second and third studies explore the value relevance of cybersecurity risk management (CRM) assurance. In particular, …
System Justification Theory: Synthesizing And Applying Its Theoretical Motivations In Behavioral Accounting Research, Wioleta Olczak
System Justification Theory: Synthesizing And Applying Its Theoretical Motivations In Behavioral Accounting Research, Wioleta Olczak
Electronic Theses and Dissertations
This dissertation consists of two studies on System Justification Theory, hereafter SJT. SJT (Jost and Banaji 1994) is a psychology theory stating that individuals justify the status quo even if doing so is against their own or their group's interest (Jost et al. 2004). Comprised of twenty propositions, SJT attempts to explain social and psychological factors driving individuals to perceive the social system as legitimate. These factors also drive individuals to support and maintain the social system. The synthesis and application of this psychological theory in behavioral accounting research is limited, but could provide explanatory evidence on individual decision-making in …
Two Studies Analyzing The Effects Of Business Case And Paradoxical Cognitive Framing On Sustainability Decision Making, Nadra Pencle
Two Studies Analyzing The Effects Of Business Case And Paradoxical Cognitive Framing On Sustainability Decision Making, Nadra Pencle
Electronic Theses and Dissertations
These two companion studies theoretically and empirically examine managers' use of different cognitive frames in decision-making related to corporate sustainability. Study I is a theoretical undertaking aimed at highlighting potential zones of investigation arising from the introduction of paradox theory into managerial accounting. First, I examine extant literature on paradoxes to garner an understanding of its evolution and application in the management and psychology domains. Second, I use current constructs and typologies to identify multiple sustainability and managerial accounting tensions as paradoxical. Third, I make recommendations on how to apply paradox theory more effectively to the corporate sustainability tensions I …