Ascribing responsibility for online security and data breaches

Carré, J.; Curtis, Shelby R.; Jones, Daniel N.

doi:10.1108/maj-11-2017-1693

Cited by 13 publications

(12 citation statements)

References 19 publications

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“…In spite of their potential contribution to company susceptibilities to data breaches, individuals often perceive that the onus of responsibility for data security lies solely with an online company or vendor. Vendors that store personal or financial information of consumers have pushed for better online security and reputations for security, which may have had the unintended consequence of false security for consumers (Carré et al, 2018). Further, Carré et al found that following a data breach, individuals are more likely to repudiate the quality of a company, specifically among selfish personality types.…”

Section: Introductionmentioning

confidence: 99%

Consumer security behaviors and trust following a data breach

Curtis

Carré

Jones

2018

MAJ

Self Cite

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Purpose The purpose of this study was to determine how security statement certainty (overconfident, underconfident and realistic) and behavioral intentions of potential consumers impact the perceptions of companies in the presence or absence of a past security breach. Design/methodology/approach The study exposed participants to three types of security statements and randomly assigned them to the presence or absence of a previous breach. Participants then evaluated the company and generated a hypothetical password for that company. Findings This study found that the presence or absence of a previous breach had a large impact on company perceptions, but a minimal impact on behavioral intentions to be personally more secure. Research limitations/implications The authors found that the presence or absence of a previous breach had a large impact on company perceptions, but minimal impact on behavioral intentions to be personally more secure. Practical implications Companies need to be cautious about how much confidence they convey to consumers. Companies should not rely on consumers engaging in secure online practices, even following a breach. Social implications Companies need to communicate personal security behaviors to consumers in a way that still instills confidence in the company but encourages personal responsibility. Originality/value The confidence of company security statements and presence of a previous breach were examined for their impact on company perception and a novel dependent variable of password complexity.

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Section: Introductionmentioning

confidence: 99%

Consumer security behaviors and trust following a data breach

Curtis

Carré

Jones

2018

MAJ

Self Cite

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“…The authors also identified security (continued) Empirical study using regression analysis. Using reported security breaches during the period 2005-2014, results reveal that firms with technology committees are more likely to have reported breaches in a given year than are firms without the committee Carré et al, 2018 Ascribing responsibility for online security and data breaches Exploratory study. The authors reveal that individuals held companies more responsible for protecting private data and held companies even more responsible following a data breach Curtis et al, 2018 Consumer security behaviors and trust following a data breach Exploratory study.…”

Section: Methodsmentioning

confidence: 99%

“…Abu-Musa (2006) concluded that banks know the threats; their challenge is to overcome them. Carré et al (2018) examined consumer reactions to security breaches and sought the best approach for companies to minimize reputational damage, arguing that "participants viewed companies as being more responsible for data protection and more responsible after a data breach than were individuals" (p. 442). Hence, their findings emphasized that there was no significant difference between participants' perceptions of companies' responsibility to protect data and companies' responsibility for a data breach occurring.…”

Section: Security Threats and Security Breachesmentioning

confidence: 99%

“…No. of citations Amir et al, 2018;Carré et al, 2018;Curtis et al, 2018;Ettredge et al, 2018;Gordon et al, 2018;Gyun No and Vasarhelyi, 2017;Islam et al, 2018;Kahyaoglu and Caliyurt, 2018;Li et al, 2018;Rahimian et al, 2016;Smith et al, 2018;Stafford et al, 2018 12 0-4 Bose and Luo, 2014;Gansler and Lucyshyn, 2005;Gordon et al, 2016;Gordon et al, 2008;Higgs et al, 2016;Steinbart et al, 2018;Steinbart et al, 2016;Steinbart et al, 20138 5-30 Abu-Musa, 2006Gordon et al, 2015a;Gordon et al, 2015b;Hausken, 2007;Kwon et al, 2013;Pathak, 2005;Steinbart et al, 2012;Wallace et al, 2011;Wang et al, 2013 9 30-90 Boritz andNo, 2005;Ettredge and Richardson, 2003;Gordon et al, 2010;Gordon et al, 2003;Gordon and Loeb, 2002;Hausken, 2006;Lainhart, 2000;Li et al, 2012;Tanaka et al, 2005 10 90 ! Table IV.…”

Section: Authorsmentioning

confidence: 99%

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Cybersecurity in accounting research

Haapamäki

Sihvonen

2019

MAJ

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Purpose This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which the studies fit. Design/methodology/approach This is a synthesis paper that summarizes the research literature on cybersecurity, introducing knowledge from the extant research and revealing areas requiring further examination. Findings This synthesis identifies a research framework that consists of the following research themes: cybersecurity and information sharing, cybersecurity investments, internal auditing and controls related to cybersecurity, disclosure of cybersecurity activities and security threats and security breaches. Practical implications Academics, practitioners and the public would benefit from a research framework that categorizes the research topics related to cybersecurity in the accounting field. This type of analysis is vital to enhance the understanding of the academic research on cybersecurity and can be used to support the identification of new lines for future research. Originality/value This is the first literature analysis of cybersecurity in the accounting field, and it has significant implications for research and practice by detailing, for example, the benefits of and obstacles to information sharing. This synthesis also highlights the importance of the model for cybersecurity investments. Further, the review emphasizes the role of internal auditing and controls to improve cybersecurity.

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“…A number of ESG issues can be linked with the telecommunications industry; for instance in environmental scope, on how companies address waste and carbon footprint in their environmental system (Fernandez et al, 2015). As for the social scope, the issues are related to engagement with stakeholders; for instance, health and safety at workplace (Contrafatto and Burns, 2013;Searcy et al, 2012) and protection of customers' personal data (Carre et al, 2018). Meanwhile, in governance scope, the emphasis is on how companies strengthen the roles of Board of Directors and audit monitoring to minimize fraud in business dealings (Chih et al, 2010;Joseph et al, 2014).…”

Section: Introductionmentioning

confidence: 99%

Business strategy for environmental social governance practices: evidence from telecommunication companies in Malaysia

Jasni

Yusoff

Zain

et al. 2019

SRJ

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Purpose The present digital era has integrated the conventional telecommunications companies as service providers in this ever-competitive environment. Towards gaining business competitiveness, businesses are operated from the stance of dynamic business model that places focus on both economic activities and, more importantly, value-added benefits. One essential value embedded into business strategies refers to the aspect of sustainability in conjunction to environmental social governance (ESG). Within the context of Malaysia, ESG practices have been expected to grow rapidly in years to come, along with the vision of becoming a digital economy nation, by 2050. The continuous discussions appear to support the significance of implementing ESG practices amidst organizations, which in turn, could enhance a more sustainable economic growth for the country. Although many studies have probed into the dimensions of ESG, little attention has been given to the ESG practices incorporated into business strategy agenda. Design/methodology/approach This paper combed through the literature to retrieve the multi-dimensions of ESG concepts, as well as related in-depth insights into ESG disclosures amongst leading companies established in Malaysia. As for the research design, this study used the content analysis method and the ESG Grid as the benchmarking tool to explore superior commitments amongst its peers. Findings As a result, this study stumbled upon two major outcomes: the pattern of ESG disclosures in telecommunications industry and the approaches in implementing ESG practices in telecommunications companies. These two aspects appear essential to establish a competitive advantage, apart from addressing the issues raised by concerned stakeholders. Research limitations/implications Future studies may explore deeper into comprehending the ESG practices by using the interview method and incorporating other industry or arena. Practical implications The decisions made by the companies to invest in ESG practices mark the ability of a company in devising viable survival strategies within the industry. Originality/value Hence, this study offers several vital insights into the practical value to learn from the best experiences, aside from analyzing the current progress of ESG practices within the context of developing nation.

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Ascribing responsibility for online security and data breaches

Cited by 13 publications

References 19 publications

Consumer security behaviors and trust following a data breach

Consumer security behaviors and trust following a data breach

Cybersecurity in accounting research

Business strategy for environmental social governance practices: evidence from telecommunication companies in Malaysia

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