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Investors’ perceptions of the cybersecurity risk management reporting framework

Investors’ perceptions of the cybersecurity risk management reporting framework The purpose of this paper is to propose a research model to examine the perception of non-professional investors toward the cybersecurity reporting framework developed by the American Institute of Certified Public Accountants (AICPA).Design/methodology/approachThe proposed hypotheses were tested using structural equation modeling with data collected from Amazon's Mechanical Turk platform.FindingsThe findings conclude that investors' perceived benefits of the cybersecurity risk framework are positively related to investment intention. Information quality and cybersecurity awareness also positively influence perceived benefits of the risk framework and investment intention.Practical implicationsFindings of this study are relevant to both regulatory bodies and firms because non-professional investors’ perceptions of the benefits of the AICPA’s reporting framework are unveiled.Originality/valueFindings from this research help to provide a more in-depth understanding of the impact of various factors on investor’s decision-making process and also significant insights into the non-professional investor’s attitude toward the AICPA’s framework. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Accounting and Information Management Emerald Publishing

Investors’ perceptions of the cybersecurity risk management reporting framework

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References (65)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1834-7649
DOI
10.1108/ijaim-02-2019-0022
Publisher site
See Article on Publisher Site

Abstract

The purpose of this paper is to propose a research model to examine the perception of non-professional investors toward the cybersecurity reporting framework developed by the American Institute of Certified Public Accountants (AICPA).Design/methodology/approachThe proposed hypotheses were tested using structural equation modeling with data collected from Amazon's Mechanical Turk platform.FindingsThe findings conclude that investors' perceived benefits of the cybersecurity risk framework are positively related to investment intention. Information quality and cybersecurity awareness also positively influence perceived benefits of the risk framework and investment intention.Practical implicationsFindings of this study are relevant to both regulatory bodies and firms because non-professional investors’ perceptions of the benefits of the AICPA’s reporting framework are unveiled.Originality/valueFindings from this research help to provide a more in-depth understanding of the impact of various factors on investor’s decision-making process and also significant insights into the non-professional investor’s attitude toward the AICPA’s framework.

Journal

International Journal of Accounting and Information Management – Emerald Publishing

Published: Feb 14, 2020

Keywords: Cybersecurity risk management reporting framework; Information quality; Cybersecurity awareness; Trust

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