Powers-of-Ten Information Biases

Ricketts, John A.

doi:10.2307/249309

Cited by 22 publications

(13 citation statements)

References 25 publications

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“…First, Payne et al (1993) show that people minimise their cognitive effort in order to achieve a certain level of accuracy. Second, Ricketts (1990) finds that people have difficulty at detecting presentation errors. Distorted graphs usually do not reverse or fundamentally change the reality as expressed by the data.…”

Section: Background and Hypotheses Developmentmentioning

confidence: 99%

Does graph disclosure bias reduce the cost of equity capital?

Muiño

Trombetta²

2009

Accounting and Business Research

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Section: Background and Hypotheses Developmentmentioning

confidence: 99%

Does graph disclosure bias reduce the cost of equity capital?

Muiño

Trombetta²

2009

Accounting and Business Research

View full text Add to dashboard Cite

“…Certainly, self-monitoring is useful, and indeed, "line management...provides assurance as a first line of defense over the risks and controls for which they are responsible" (Institute of Internal Auditors, 2013a, para 4). Yet, there is considerable evidence that people have great difficulty in identifying and in correcting errors in systems that they created themselves (Panko, 1999;Panko & Sprague Jr., 1998;Powell, Baker, & Lawson, 2008;Ricketts, 1990;Teo & Tan, 1999). The presumed value of internal audit review is that the IAF maintains a greater degree of independence from information security activities than personnel within the IT function (Institute of Internal Auditors, 2013a).…”

Section: Introductionmentioning

confidence: 99%

The influence of a good relationship between the internal audit and information security functions on information security outcomes

Steinbart

Raschke

Gal

et al. 2018

Accounting, Organizations and Society

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Given the increasing financial impact of cybercrime, it has become critical for companies to manage information security risk. The practitioner literature has long argued that the internal audit function (IAF) can play an important role both in providing assurance with respect to information security and in generating insights about how to improve the organization's information security. Nevertheless, there is scant empirical evidence to support this belief. Using a unique data set, this study examines how the quality of the relationship between the internal audit and the information security functions affects objective measures of the overall effectiveness of an organization's information security efforts. The quality of this relationship has a positive effect on the number of reported internal control weaknesses and incidents of noncompliance, as well as on the numbers of security incidents detected, both before and after they caused material harm to the organization. In addition, we find that higher levels of management support for information security and having the chief information security officer (CISO) report independently of the IT function have a positive effect on the quality of the relationship between the internal audit and information security functions.

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“…These results are analogous to new users gaining on-the-job training, i.e., the experience and admonitions had better equipped participants to use the information in a meaningful way. The threshold effect revealed here may help explain some of the inconsistencies surrounding information use reported earlier [e.g., Biros et al 2002;Klein et al 1997;Ricketts 1990;Roy and Lerch 1996]. That is, the availability of useful information, particularly to untrained users, does not always lead to its use.…”

Section: Discussionmentioning

confidence: 58%

Improving New Users’ Query Performance

Robb

Bowen

Borthick

et al. 2012

J. Data and Information Quality

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As the volume of data in organizational databases grows, organizations are seeking to use this data to improve organizational success. To this end, users are being asked to query these databases to provide information to help answer questions posed by key management personnel. Users who have had extensive experience with an organization's data can often detect the presence of errors in their queries when query results do not correspond to their ex ante expectations. New users, however, are less familiar with the data they will be querying. Having no, or limited, ex ante expectations for query results, new users may be unaware that the result produced by their query is incorrect. Unwarranted confidence in the correctness of their queries predisposes these users to stop looking for query errors even when their queries still contain errors. This behavior, premature stopping of query revision, prompts investigating whether new users' query performance would improve if they were not only provided with, but used, readily available information to form ex ante expectations. Our results demonstrated a threshold effect in new users heeding information for forming ex ante expectations. That is, the mere availability of information for forming ex ante expectations made no difference in query performance. When admonishing users to heed ex ante information, however, there was an associated increase in the accuracy of their queries. These results suggest that users unfamiliar with a particular database might make fewer query errors if they not only received readily available information but were then prompted to use the information to form ex ante expectations for query results. . 2012. Improving New Users' Query performance: Deterring premature stopping of query revision with information for forming ex ante expectations. ACM J.

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Powers-of-Ten Information Biases

Cited by 22 publications

References 25 publications

Does graph disclosure bias reduce the cost of equity capital?

Does graph disclosure bias reduce the cost of equity capital?

The influence of a good relationship between the internal audit and information security functions on information security outcomes

Improving New Users’ Query Performance

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