确保或确保网络风险？非专业投资者的投资意愿*

IF 0.9 Q3 BUSINESS, FINANCE

Accounting Perspectives Pub Date : 2025-02-11 DOI:10.1111/1911-3838.12389

Kevin Gauch, Reiner Quick

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引用次数: 0

摘要

组织面临严重的网络风险，这可能导致公司签订相关保险或要求网络安全保障服务来表明风险管理。本文通过实验研究了网络安全保障和网络风险保险对非专业投资者的影响。我们对100名英国非专业投资者进行了2 × 2受试者间设计实验，并操纵保险条款和保险购买来分析它们对投资意愿的影响。研究结果表明，网络安全保障和网络风险保险正向影响企业的投资意愿。研究结果证实了应对网络风险措施的有效性，并引起了管理者、审计师、监管机构和学者的兴趣。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

Assure or Insure Cyber Risk? Nonprofessional Investors' Willingness to Invest*

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Assure or Insure Cyber Risk? Nonprofessional Investors' Willingness to Invest*

Organizations face severe cyber risks, which may lead companies to contract related insurance or to demand cybersecurity assurance services to signal risk management. This paper experimentally investigates how cybersecurity assurance and insurance against cyber risks impact nonprofessional investors. We conducted an experiment with a 2 × 2 between-subjects design with 100 UK nonprofessional investors and manipulated the assurance provision and insurance purchase to analyze their impact on willingness to invest. Our results suggest that cybersecurity assurance and cyber risk insurance positively affect willingness to invest. The results confirm the usefulness of measures to handle cyber risks and are of interest to managers, auditors, regulators, and academics.

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来源期刊

Accounting Perspectives BUSINESS, FINANCE-

CiteScore

2.60

自引率

0.00%

发文量

期刊介绍： Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.