报告信息安全漏洞的影响，会计质量，以及机会性地披露好消息和坏消息

IF 6 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2025-01-23 DOI:10.1016/j.accinf.2025.100729

Mukesh Garg , Tawei Wang , Carla L. Wilkin

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引用次数: 0

摘要

鉴于信息安全漏洞的数量和影响不断增长，我们调查并发现信息安全漏洞与股票价格崩溃风险之间存在显著关联。特别是，对于一些信息安全漏洞公司，我们发现了好消息披露的证据，这种披露与股价崩溃的风险呈负相关。我们的研究结果表明，有信息安全漏洞的公司利用披露好消息的时机来缓冲由于报告这些漏洞而对公司价值的打击。我们还发现，坏消息披露与股价崩盘风险的所有三个指标之间存在显著的正相关关系。机会性地发布好消息或坏消息的时机可能表明，有信息安全漏洞的公司正在努力让投资者对总体影响感到困惑。此外，我们表明，当有更透明的财务报告或ISO 27001认证时，有信息安全漏洞的公司不太可能与股价崩溃的风险联系在一起。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Impact of reporting information security breaches, accounting quality, and the opportunistic disclosure of good news and bad news

Given the growing number and impact of information security breaches, we investigate and find a significant association between information security breaches and the risk of a stock price crash. In particular, for some information security breach firms, we find evidence of good news disclosures, with such disclosures being negatively associated with the risk of a stock price crash. Our results indicate that firms with information security breaches use the timing of the disclosure of good news to cushion the blow on firm value due to the reporting of these breaches. We also find a positive and significant association between bad news disclosure and all three measures of stock price crash risk. The timing of the opportunistic release of good or bad news could suggest an effort by firms with information security breaches to confuse investors about the overall impact. Furthermore, we show that firms with information security breaches are less likely to be associated with the risk of a stock price crash when they have more transparent financial reports or ISO 27001 certification.

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.