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Full-Text Articles in Business
The Value Of Assurance Over Internal Controls: Evidence From Mergers And Acquisitions, Ryan Courtlin Cating
The Value Of Assurance Over Internal Controls: Evidence From Mergers And Acquisitions, Ryan Courtlin Cating
Graduate Theses and Dissertations
In this study, I examine the value of assurance over internal controls in the mergers and acquisitions setting. Specifically, I examine the how the existence of an internal control audit mandated under Section 404(b) of SOX affects information asymmetry as proxied for by the likelihood of a company becoming the target of an acquisition. I find that companies with internal control audits are significantly more likely to receive bids than their counterparts that do not have an internal control audit. Upon further investigation, I find that the mechanism by which companies are more likely to become the target of an …
The Effects Of Decision Aid Structural Restrictiveness On Decision-Making Outcomes, Poh Sun Seow
The Effects Of Decision Aid Structural Restrictiveness On Decision-Making Outcomes, Poh Sun Seow
Research Collection School Of Accountancy
Decision aids are often designed to direct decision-makers' attention to potential problems or solutions prompted by the decision aid; but in most instances, it is impossible to prompt all possible issues that should be considered in making a decision. Decision aids can induce decision-making biases whereby users focus only on the issues identified by the decision aid and fail to adequately consider other issues that are not identified by the decision aid. The purpose of this study is to investigate whether restricting how users interact with computerized decision aids affects their performance by limiting their ability to consider other possible …
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 …