Assessing the information quality of phishing-related content on financial institutions’ websites

2018 ◽  
Vol 26 (5) ◽  
pp. 514-532 ◽  
Author(s):  
Rika Butler ◽  
Martin Butler

Purpose Phishing attacks exploit social vulnerabilities and remain a global concern. Financial institutions often use their websites as part of their online awareness and education efforts. This paper aims to explore the effectiveness of phishing-related information made available by financial institutions to raise awareness and educate customers. Design/methodology/approach In this mixed methods research, a survey of online consumers was first performed and analysed. Second, the information available on the websites of major financial institutions was analysed. Using the construct of information quality (IQ), content analysis was performed to determine whether the phishing-related information meets the IQ criteria. Findings The survey confirmed that consumers are indeed targeted by phishers. It established that they turn to their financial institutions, more often than any other source, for anti-phishing information. When analysing the IQ of phishing-related information, significant deficiencies as well as different levels of performance between the financial institutions, emerged. In general, the worst performing IQ criteria was information being current and fit for purpose. Research limitations/implications As the research is conducted within South Africa, the results cannot be generalised. The ethical clearance did not allow for identification of the different financial institutions and thus comparing consumers’ perceptions with the observed IQ from the content analysis to determine correlation. Practical implications Protecting consumers against phishing attacks remains critical, and this paper confirms that users turn to their financial institutions for information. Yet, the phishing-related information made available on the websites of financial institutions has severe deficiencies. Practitioners should use IQ to determine the appropriateness of phishing-related information and focus on improving customer awareness and education. Originality/value Researchers often highlight the importance of awareness and education programmes in protecting consumers, but rarely investigate if consumers access publicly available information and express an opinion on the quality of this information. Although the results should not generalised, the recommendations, if necessary through similar analysis, has an impact beyond the geographical constraints of the study.

2021 ◽  
Vol 7 (1) ◽  
Author(s):  
Alexandra Peyser ◽  
Liat Goldstein ◽  
Christine Mullin ◽  
Randi H. Goldman

Abstract Objective To determine the prevalence, authorship, and types of fertility-related information shared on Instagram targeted toward a new patient interested in fertility options using hashtag and content analysis. Secondary outcomes included comparison of post content stratified by author type (physicians versus patients). Methods A list of ten hashtags consisting of fertility terms for the new patient was derived. Content analysis was performed in April 2019 on the top 50 and most recent 50 posts for each hashtag to determine authorship and content type. The distribution of fertility terms in posts made by physicians was compared to that of patients and differences in use of terms were analyzed. Results Our search yielded 3,393,636 posts. The two most popular hashtags were IVF (N = 912,049), and Infertility (N = 852,939). Authorship of the top posts for each hashtag (N = 1000) were as follows: patients (67 %), physicians (10 %), for-profit commercial groups (6.0 %), allied health professional (4.5 %), professional societies (1 %), and other (11 %). Of these posts, 60 % related to patient experiences, 10 % advertisements, 10 % outreach, and 8 % educational. Physicians were more likely to author posts related to oocyte cryopreservation compared to IVF, while patients were more likely to author posts about IVF (p < 0.0001). Conclusions Over 3 million posts related to fertility were authored on Instagram. A majority of fertility posts are being mobilized by patients to publicly display and share their personal experiences. Concurrent with the rising utilization of planned oocyte cryopreservation, there is a trend toward physicians educating their patients about the process using social media as a platform. Physician participation on social media may offer a low-cost platform for networking and connecting with patients. Future studies examining the educational quality of posts by author type should be explored.


2019 ◽  
Vol 19 (6) ◽  
pp. 1344-1361
Author(s):  
Isaiah Oino

Purpose The purpose of this paper is to examine the impact of transparency and disclosure on the financial performance of financial institutions. The emphasis is on assessing transparency and disclosure; auditing and compliance; risk management as indicators of corporate governance; and understanding how these parameters affect bank profitability, liquidity and the quality of loan portfolios. Design/methodology/approach A sample of 20 financial institutions was selected, with ten respondents from each, yielding a total sample size of 200. Principal component analysis (PCA), with inbuilt ability to check for composite reliability, was used to obtain composite indices for the corporate governance indicators as well as the indicators of financial performance, based on a set of questions framed for each institution. Findings The analysis demonstrates that greater disclosure and transparency, improved auditing and compliance and better risk management positively affect the financial performance of financial institutions. In terms of significance, the results show that as the level of disclosure and transparency in managerial affairs increases, the performance of financial institutions – as measured in terms of the quality of loan portfolios, liquidity and profitability – increases by 0.3046, with the effect being statistically significant at the 1 per cent level. Furthermore, as the level of auditing and the degree of compliance with banking regulations increases, the financial performance of banks improves by 0.3309. Research limitations/implications This paper did not consider time series because corporate governance does not change periodically. Practical implications This paper demonstrates the importance of disclosure and transparency in managerial affairs because the performance of financial institutions, as measured in terms of loan portfolios, liquidity and profitability, increases by 0.4 when transparency and disclosure improve, with this effect being statistically significant at the 1 per cent level. Originality/value The use of primary data in assessing the impact of corporate governance on financial performance, instead of secondary data, is the primary novelty of this study. Moreover, PCA is used to assess the weight of the various parameters.


2019 ◽  
Vol 14 (3) ◽  
pp. 583-608 ◽  
Author(s):  
Johannes Slacik ◽  
Dorothea Greiling

Purpose Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR. Design/methodology/approach A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC. Findings The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously. Research limitations/implications Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance. Originality/value This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.


2015 ◽  
Vol 30 (4/5) ◽  
pp. 373-412 ◽  
Author(s):  
Michail Nerantzidis

Purpose – This paper provides evidence regarding the efficacy of the “comply or explain” approach in Greece and has three objectives: to improve our knowledge of the concept of this accountability mechanism, to elevate auditors’ potential role in the control of corporate governance (CG) statements and to contribute to the discussion about the reform of this principle; a prolonged dialogue that has been started by European Commission in the light of the recent financial crisis. Design/methodology/approach – The approach taken is a content analysis of CG statements and Web sites of a non-probability sample of 144 Greek listed companies on the Athens Stock Exchange for the year 2011. Particularly, 52 variables were evaluated from an audit compliance perspective using a coding scheme. From this procedure, the level of compliance with Hellenic Federation of Enterprises (SEV) code, as well as the content of the explanations provided for non-compliance, were rated. Findings – The results show that although the degree of compliance is low (the average governance rating is 35.27 per cent), the evaluation of explanations of non-compliance is even lower (from the 64.73 per cent of the non-compliance, the 40.95 per cent provides no explanation at all). Research limitations/implications – The research limitations are associated with the content analysis methodology, as well as the reliability of CG statements. Practical implications – This study indicates that companies on the one hand tend to avoid the compliance with these recommendation practices, raising questions regarding the effectiveness of the SEV code; while on the other, they are not in line with the spirit of the CG code, as they do not provide adequate explanations. These results assist practitioners and/or policy-makers in perceiving the efficacy of the “comply or explain” approach. Originality/value – While there is a great body of research that has looked into the compliance with best practices, this study is different because it is the first one that rates not only the degree of the compliance with the code’s practices but also the content of the explanations provided for non-compliance. This is particularly interesting because it adds to the body of research by providing a new approach in measuring the quality of the “comply or explain” principle in-depth.


2018 ◽  
Vol 30 (3) ◽  
pp. 297-317 ◽  
Author(s):  
Rabih Nehme ◽  
Mohammad Jizi

Purpose The quality of financial reporting for the financial institutions is vital for the public, as the negative consequences of manipulated financial statements will not only affect shareholders but also the regulators’ reputation and the society at large. The purpose of this paper is to assess the association between different corporate governance mechanisms and their impact on audit and reporting quality. The gender factor is introduced from a diverse boards’ perspective to highlight any impact of female presence on the quality of financial statements. Design/methodology/approach The authors examine a sample of financial institutions listed on the FTSE-350 index for the years 2011 to 2015. The financial sector has its own and different regulations, and financial reporting framework and auditors are expected to behave into more scrutiny. Bloomberg database is used to obtain governance and financial data, while firms’ annual reports are used to collect audit fees and audit committee information. A panel data regression is used to test hypotheses. The authors also control for unobservable heterogeneity, reverse causality and endogeneity. Findings The results suggest that boards with larger size and higher independence pay higher audit fees to enhance the monitoring capacity and protect the wider group of stakeholders. The results also show that women on boards are likely to reduce the risk of manipulated financial statements, as women are more inclined toward truthfulness, cautiousness and conservatism. In addition, the reported results show that audit committees with more independent members are more inclined toward obtaining higher quality audit to enhance firm’s reporting quality. Originality/value Given the recent governments’ intervention to avoid financial institutions’ negative impact on the economy, this study is relevant and provide policymakers insights into the existing relationships between audit fees and financial institutions’ governance structure.


2021 ◽  
Author(s):  
Kay Wilhelm ◽  
Tonelle Handley ◽  
Catherine McHugh McHugh ◽  
David Lowenstein ◽  
Kristy Arrold

BACKGROUND The internet is increasingly seen as an important source of health information for consumers and their families. Accessing information related to their illness and treatment enables consumers to more confidently discuss their health and treatments with their doctors, but the abundance of readily available information also means can be confusing in terms of how reliable the information to enable consumers, families and clinicians to participate in the decision-making process of their care. OBJECTIVE The current study aimed to rate the quality of websites with psychosis-related information (using a validated instrument (DISCERN) and purpose-developed Psychosis Website Quality Checklist (PWQC) to assess quality over time and aid professionals in directing consumers to the best available information. METHODS Entering search terms ‘psychotic’, ‘psychosis’, ‘schizophrenia’, ‘delusion’, ‘hallucination’ into the search engine Google (www.google.com.au) provided 25 websites evaluated by DISCERN and PWQC at two time points, January-March 2014, and January-March 2018, by three diverse health professionals. RESULTS Only the six highest ranked achieved DISCERN scores indicating “good” quality. The overall mean scores of websites were 43.96 (SD=12.08) indicating “fair” quality. PWQC ratings were high on “availability and usability” but poor on “credibility,” “currency,” and “breadth and accuracy”, with no substantial improvement quality over time. Having an editorial/ review process (56% of websites) was significantly associated with higher quality scores on both scales. CONCLUSIONS The quality of available information was ‘fair’ and had not significantly improved over time. While higher-quality websites exist, there is no easy way to assess this on face value. Having a readily identifiable editorial/review process was one indicator of website quality. CLINICALTRIAL Not applicable


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shavneet Sharma ◽  
Neale Slack ◽  
Kritika Devi ◽  
Tuma Greig ◽  
Samantha Naidu

PurposeWith the increasing popularity of online games like Pokémon Go, a new wave of crowdsourcing communities have emerged, allowing gamers to collaborate, communicate and share useful game-related information. This paper aims to examine the factors that influence gamers' crowdsourcing behaviour.Design/methodology/approachA conceptual framework is developed that combines the DeLone & McLean model, self-determination theory, and different levels of engagement behaviour. The online survey collected 371 responses that were analysed using Covariance Based Structural Equation Modelling (CB-SEM).FindingsThe results show that extrinsic and intrinsic motivation positively influenced gamers' crowdsourcing engagement intention. System quality and information quality were also confirmed to be positively associated with gamers' crowdsourcing engagement intention. Furthermore, crowdsourcing engagement intention was found to be positively associated with crowdsourcing content consumption, contribution, and creation.Practical implicationsThe findings of this study are useful for the owners of Pokémon Go and other gaming-related crowdsourcing platforms in devising tailored strategies to increase the crowdsourcing engagement of gamers.Originality/valueThis study provides the first empirical evidence of factors motivating online gamers' crowdsourcing intention. This study also presents novel insight into online gamers' crowdsourcing intention by combining diverse theories which offer different perspectives and a more comprehensive understanding of the phenomenon. Contribution to the research on the intention-behaviour gap by modelling three behavioural outcomes (content creation, contribution, and consumption behaviour) of crowdsourcing engagement intention, is another important contribution of this study.


Author(s):  
Kleopatra Alamantariotou

Recent statistics show that the World Wide Web has now grown to over 100 million sites: a phenomenal expansion in only 15 years (Mulligan 2007). It has been estimated that there are 100,000 sites offering health related information (Wilson 2002). As the amount of health information increases, the public find it increasingly difficult to decide what to accept and what to reject (Burgess 2007). Searching for information on the internet is both deceptively easy and the same time frustratingly difficult (Kiley 2002). The challenge for consumers is to find high quality, relevant information as quickly as possible. There has been ongoing debate about the quality of information aimed at patients and the general public and opinions differ on how it can be improved (Stepperd 1999). The purpose of this chapter is to provide a brief overview of the different perspectives on information quality and to review the main criteria for assessing the quality of health information on the internet. Pointers are provided to enable both clinicians and patients find high quality information sources. An understanding of these issues should help health professionals and patients to make effective use of the internet.


2019 ◽  
Vol 11 (1) ◽  
pp. 53-68 ◽  
Author(s):  
Nicola Cobelli ◽  
Angelo Bonfanti ◽  
Serena Cubico ◽  
Giuseppe Favretto

Purpose This paper aims to empirically examine career guidance services in terms of e-service quality, information quality and perceived value. It specifically examines students’ perceptions of quality to explore the effects of e-service quality and information quality on perceived value. Design/methodology/approach Students from the University of Verona participated in a quantitative survey, and 119 questionnaires were collected to assess the perceptions of respondents on e-service quality, information quality and perceived value about the career guidance e-service. Findings The results indicate that students perceive high value for the career guidance services; the perceived value depends on both service quality of the e-platform and information quality of the report; and efficiency is the most important dimension of e-service quality, while adequacy appears to be the most important dimension of the report. Practical implications These findings reveal that service organisations such as universities should invest in career guidance services, given that such services are appreciated by students and contribute to reducing the gap between education and job opportunities. In the design phase, service organisations should pay attention to students’ career development needs by developing e-platforms that are easy to use, appealing, efficient and with continuous system availability and reports that include relevant, understandable, reliable and adequate information. It is important to provide students with a report after they have completed a questionnaire. Originality/value To the authors’ knowledge, this is the first research empirically evaluating the effects of perceived e-service quality and information quality on perceived value with specific reference to career guidance e-services.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Chen Qian ◽  
Stefan Seuring ◽  
Ralf Wagner

Purpose This paper aims to conduct a review of the recent literature on inter-firm relationship quality (RQ) in the supply chain (SC) settings. Design/methodology/approach 100 English-language scientific publications on inter-firm RQ, published from 2006 to 2015 were selected and analyzed by using a content analysis approach. Findings The results of the frequency analysis map the antecedents, dimensions and consequences – particularly the performance and behavioral intentions of collaborating partners – of buyer–seller RQ presented in the current literature. The contingency analysis offers insights into the use of relevant constructs of inter-firm RQ in SCs in the individual papers. A range of research gaps is uncovered. Research limitations/implications The category building for the content analysis was based on an RQ framework that focuses on the mediator structure and neglects the effects of moderators. Practical implications The developed framework of inter-firm RQ in SCs provides managers with a guide to the relevant influencing factors, evaluation indicators and consequences of the quality of their relationships with SC partners. Originality/value This paper provides the first literature review at the intersection of RQ and SC. The research framework developed specifies the use of the previous RQ framework in the business-to-business and SC context. A critique of the existing studies is discussed and the agenda for future research are suggested.


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