When data security goes wrong: Examining the impact of stress, social contract violation, and data type on consumer coping responses following a data breach

2021 ◽  
Vol 135 ◽  
pp. 559-571
Author(s):  
Lauren I. Labrecque ◽  
Ereni Markos ◽  
Kunal Swani ◽  
Priscilla Peña
Keyword(s):  
Social Contract ◽  
Data Security ◽  
Data Type ◽  
Data Breach ◽  
Coping Responses ◽  
The Impact ◽  
Contract Violation

Data and visual displays in the Journal of Ecology 1996–2016

2020 ◽  
pp. 147387162098012
Author(s):  
Alon Friedman
Keyword(s):  
Best Practices ◽  
Pearson Correlation ◽  
Single Species ◽  
Data Type ◽  
Reliability Test ◽  
Visual Displays ◽  
Domain Type ◽  
Academic Publications ◽  
The Creation ◽  
The Impact

Scholars in scientific disciplines face unique challenges in the creation of visualizations, especially in publications that require insights derived from analyses to be visually displayed. The literature on visualizations describes different techniques and best practices for the creation of graphs. However, these techniques have not been used to evaluate the impact of visualizations in academic publications. In the field of ecology, as in other scientific fields, graphs are an essential part of journal articles. Little is known about the connections between the kind of data presented and domain in which the researchers conducted their study that together produces the visual graphics. This study focused on articles published in the Journal of Ecology between 1996 and 2016 to explore possible connections between data type, domain, and visualization type. Specifically, this study asked three questions: How many of the graphics published between 1996 and 2016 follow a particular set of recommendations for best practices? What can Pearson correlations reveal about the relationships between type of data, domain of study, and visual displays? Can the findings be examined through an inter-reliability test lens? Out of the 20,080 visualizations assessed, 54% included unnecessary graphical elements in the early part of the study (1996–2010). The most common type of data was univariate (35%) and it was often displayed using line graphs. Twenty-one percent of the articles in the period studied could be categorized under the domain type “single species.” Pearson correlation analysis showed that data type and domain type was positively correlated ( r = 0.08; p ≤ 0.05). Cohen’s kappa for the reliability test was 0.86, suggesting good agreement between the two categories. This study provides evidence that data type and domain types are equally important in determining the type of visualizations found in scientific journals.

scholarly journals Risks of Adopting Automated AIS Applications on the Quality of Internal Auditing

2021 ◽  
Vol 18 ◽  
pp. 763-779
Author(s):  
Adel M. Qatawneh
Keyword(s):  
Data Security ◽  
Large Population ◽  
Data Entry ◽  
Internal Auditing ◽  
It Infrastructure ◽  
Internal Auditors ◽  
Operations Control ◽  
Internal Operations ◽  
The Impact

The current study aimed at examining the impact of AIS risks (IT Infrastructure ,Data Entry and Outcome, Internal Operations, Control procedures and tools and Data Security) on quality on internal auditing as a comparison study between Jordan and England. Study adopted quantitative approach and d istributed a questionnaire on (133) internal auditors in Jordan and (331) internal auditors in England. Through SPSS results of study indicated that all adopted risks were found within both samples responded to questionnaire. Both sample also indicated that "internal operations" and "data security" are the most influential risks that may jeopardize quality of internal auditing. Results also indicated differences between impacts of such risks on quality of internal auditing; such risks were attributed to the large population of England compared to Jordan and the intensity of internal auditing in England as higher than Jordan due to the intensity of operations within the country. However, "IT infrastructure" and "data security" appeared to be higher in England compared to Jordan which helped in easing the negative impacts of AIS risks on quality of internal auditing. Study recommended applying restrictions on users to limit the possibility of changing and manipulating data whether by parties inside or outside the organization, in addition to presenting extra efforts in choosing internal auditors in terms of qualifications, experiences and abilities.

National Culture and Ethical Judgment: A Social Contract Approach to the Contrast of Ethical Decision Making by Accounting Professionals and Students from the U.S. and Italy

2017 ◽  
Vol 16 (2) ◽  
pp. 103-120 ◽  
Author(s):  
Mary B. Curtis ◽  
Jeremy M. Vinson ◽  
Teresa L. Conover ◽  
Lorenzo Lucianetti ◽  
Valentina Battista
Keyword(s):  
National Culture ◽  
Social Contract ◽  
Country Of Origin ◽  
Ethical Judgment ◽  
Managerial Accounting ◽  
Business World ◽  
Ethical Judgments ◽  
Accounting Professionals ◽  
The Impact ◽  
The U.S

ABSTRACT Globalization defines the business world today, yet globalization also leads to many types of misunderstandings regarding ethics, motives, and trust. We apply the theory of social contracts for the purpose of aiding the understanding of moral diversity arising from globalization. Specifically, we seek to better understand how country of origin, and role within country, lead to community “microsocial” norms that inform social contract ethical judgments. A total of 695 managerial accounting professionals and accounting students from Italy and the U.S. completed the survey. Employing a moderated mediation model, we find that country of origin is significantly related to intended behaviors in two business situations, and this relationship is mediated by social contract ethical judgment. Further, the impact of national culture on social contract ethical judgment is moderated by role (professional versus student). Multiple mediation analysis supports our contention that contractual evaluations precede moral equity assessments and that both contractual and moral equity ethical judgments affect ethical intentions.

Data Security for Connected Governments and Organisations

2021 ◽  
pp. 229-251
Author(s):  
Heru Susanto ◽  
Leu Fang Yie ◽  
Didi Rosiyadi ◽  
Akbari Indra Basuki ◽  
Desi Setiana
Keyword(s):  
Artificial Intelligence ◽  
Early Warning ◽  
Data Security ◽  
Data Privacy ◽  
Government Agencies ◽  
Security Measures ◽  
Security Issues ◽  
The Impact ◽  
Distributed Technologies

Digital ecosystems have grown rapidly over the years, and governments are investing in digital provision for their processes and services. Despite the advantages of distributed technologies, there are many security issues as well that result in breaches of data privacy with serious impact including legal and reputational implications. To deal with such threats, government agencies need to thoughtfully improve their security defences to protect data and systems by using automation and artificial intelligence (AI), as well as easing the data security measures including early warning of threats and detection. This study provides a comprehensive view of AI and automaton to highlight challenges and issues concerning data security and suggests steps to combat the issues. The authors demonstrate the role of AI-driven security tools and automation to mitigate the impact of data breaches to also propose recommendations for government agencies to enhance their data security protection.

Urban Area Response to Flash Flood–Triggering Rainfall, Featuring Human Behavioral Factors: The Case of 22 October 2015 in Attica, Greece

2017 ◽  
Vol 9 (3) ◽  
pp. 621-638 ◽  
Author(s):  
Katerina Papagiannaki ◽  
Vassiliki Kotroni ◽  
Kostas Lagouvardos ◽  
Isabelle Ruin ◽  
Antonis Bezes
Keyword(s):  
Risk Perception ◽  
Flash Flood ◽  
Time Correlation ◽  
Flash Floods ◽  
Space Time ◽  
Coping Responses ◽  
Accumulated Rainfall ◽  
Flood Impact ◽  
And Coping ◽  
The Impact

Abstract Over the past several decades, flash floods that occurred in Attica, Greece, caused serious property and infrastructure damages, disruptions in economic and social activities, and human fatalities. This paper investigated the link between rainfall and flash flood impact during the catastrophic event that affected Attica on 22 October 2015, while also addressing human risk perception and behavior as a response to flash floods. The methodology included the analysis of the space–time correlation of rainfall with the citizens’ calls to the emergency fire services for help, and the statistical analysis of people’s responses to an online behavioral survey. The results designated critical rainfall thresholds associated with flash flood impact in the four most affected subareas of the Attica region. The impact magnitude was found to be associated with the localized accumulated rainfall. Vulnerability factors, namely, population density, geographical, and environmental features, may have contributed to the differences in the impact magnitudes between the examined subareas. The analysis of the survey’s behavioral responses provided insights into peoples’ risk perception and coping responses relative to the space–time distribution of rainfall. The findings of this study were in agreement with the hypothesis that the more severe the rainfall, the higher peoples’ severity assessment and the intensity of emotional response. Deeper feelings of fear and worry were found to be related to more adjustments to the scheduled activities and travels. Additionally, being alert to the upcoming rainfall risk was found to be related to decreased worry and fear and to fewer changes in scheduled activities.

scholarly journals Three Essays on Corporate Financial Constraints

2021 ◽  
Author(s):  
◽  
Kwabena Boasiako
Keyword(s):  
Credit Risk ◽  
Financial Markets ◽  
The United States ◽  
Data Breach ◽  
Data Breaches ◽  
The Third ◽  
Financial Deregulation ◽  
Disclosure Laws ◽  
The Impact ◽  
The U.S

<p><b>This thesis is composed of three self-contained empirical essays in corporate finance, with the first two exploring the financial policy and credit risk implications of data breaches, and the third examining whether financing influences the sensitivity of cash and investment to asset tangibility. In the first essay, we contribute to the growing debate on cybersecurity risks and how firms can insulate themselves, at least partially, from the adverse effects of data breach risks. Specifically, we examine the effects of data breach disclosure laws and the subsequent disclosure of data breaches on the cash policies of corporations in the United States (U.S.). Exploiting a series of natural experiments regarding staggered state-level data breach disclosure laws, we find that the passage of mandatory disclosure laws leads to an increase in cash holdings. Our finding suggests that mandatory data breach disclosure laws increase the ex ante risks related to data breaches, hence, firms hold on to more cash as a precautionary motive. Further, we find firms that suffer data breaches adjust their financial policies by holding more cash as well as decreasing external finance and investment.</b></p> <p>The second essay examines the impact of data breaches on firm credit risk. Using firm-level credit ratings and credit default swap (CDS) spreads to proxy for credit risk, we find that data breaches lead to increases in firm credit risk. Firms exposed to data breaches are more likely to experience credit rating downgrades and an increase in the CDS spread of traded bonds. Also, firms who suffer data breaches report lower sales and ROA, experience an increase in financial distress, and conditional on a data breach incident, the likelihood of a future data breach increases. Lastly, these effects are magnified for firms with low-interest coverage ratios.</p> <p>In the third essay, using the financial deregulation of seasoned equity issuance in the U.S. as an exogenous shock to access to equity markets, I investigate the influence of financing on the sensitivity of cash and investment to asset tangibility. I show that financing dampens the sensitivity of cash and investment to asset tangibility and promotes investment and firm growth. This provides evidence that public firms even in well-developed financial markets such as the U.S., benefit from financial deregulation that removes barriers to external equity financing, shedding light on the role of financial markets in fostering growth.</p>

scholarly journals Reducing Cloud Data Breaches and Improving Data Security using Honey Encryption Algorithm

2019 ◽  
Vol 8 (11S) ◽  
pp. 1260-1264
Keyword(s):  
Data Security ◽  
Encryption Algorithm ◽  
Secret Key ◽  
Sensitive Data ◽  
Data Breach ◽  
Cloud Data ◽  
Data Breaches ◽  
Proposed Model ◽  
Security Event ◽  
Cloud Applications

Data security is the most predominant measure that should be followed in any organization to prevent uncertified access to user’s data. A data breach is a security event in which sensitive data is viewed, transmitted, stolen or used by an unauthorized individual. A number of breaches include compromised password files which reveal the passwords of millions of users in an organization. The paper is intended to identify such password breaches through honey encryption technique. Using the concept of honey words, each user has a list of sweet words corresponding to their account, out of which only one is original password and remaining are fake passwords. During Honey Encryption, Distribution-transforming encoder (DTE) is applied on the password to acquire the seed space which is then encrypted by using secret key. The proposed model can be efficiently implemented in cloud applications to highly reduce cloud data breaches.

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