Ahmad Yuosef Alodat, Yunhong Hao, Haitham Nobanee, Hazem Ali, Marwan Mansour, Hamzeh Al Amosh
{"title":"Board characteristics and cybersecurity disclosure: evidence from the UK","authors":"Ahmad Yuosef Alodat, Yunhong Hao, Haitham Nobanee, Hazem Ali, Marwan Mansour, Hamzeh Al Amosh","doi":"10.1007/s10660-024-09867-w","DOIUrl":null,"url":null,"abstract":"<p>The purpose of this study is to explore the influence of board of directors characteristics on the cybersecurity disclosure (CSD) of firms listed on the London Stock Exchange. The current study used an empirical approach to data collection and analysis. The independent variable is the boards of directors’ characteristics; the dependent variables are the CSD. The study analysed 2250 observation of the UK. listed firms for the period of 2011–2020. The results of the current study show a significant and positive relationship between the extent of CSD and the board size, board independence and board meeting; in terms of board gender diversity yielded an insignificant and positive relationship with the extent of CSD. The findings indicate that firms with more independent and larger board, and high meeting frequency promote cybersecurity transparency and reduce related information asymmetric with stakeholders. The analyses have implications for policymakers, top management, corporate executives and practitioners. Firms are encouraged to restructure their board to enhance its effectiveness to better support and monitor CSD. This is the first study in the UK that examined the determinants of CSD. This adds value to the literature on CSD, in addition to contributing to an understanding of the relationship between board characteristics and CSD.</p>","PeriodicalId":47264,"journal":{"name":"Electronic Commerce Research","volume":"8 1","pages":""},"PeriodicalIF":3.7000,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Electronic Commerce Research","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.1007/s10660-024-09867-w","RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0
Abstract
The purpose of this study is to explore the influence of board of directors characteristics on the cybersecurity disclosure (CSD) of firms listed on the London Stock Exchange. The current study used an empirical approach to data collection and analysis. The independent variable is the boards of directors’ characteristics; the dependent variables are the CSD. The study analysed 2250 observation of the UK. listed firms for the period of 2011–2020. The results of the current study show a significant and positive relationship between the extent of CSD and the board size, board independence and board meeting; in terms of board gender diversity yielded an insignificant and positive relationship with the extent of CSD. The findings indicate that firms with more independent and larger board, and high meeting frequency promote cybersecurity transparency and reduce related information asymmetric with stakeholders. The analyses have implications for policymakers, top management, corporate executives and practitioners. Firms are encouraged to restructure their board to enhance its effectiveness to better support and monitor CSD. This is the first study in the UK that examined the determinants of CSD. This adds value to the literature on CSD, in addition to contributing to an understanding of the relationship between board characteristics and CSD.
期刊介绍：
The Internet and the World Wide Web have brought a fundamental change in the way that individuals access data, information and services. Individuals have access to vast amounts of data, to experts and services that are not limited in time or space. This has forced business to change the way in which they conduct their commercial transactions with their end customers and with other businesses, resulting in the development of a global market through the Internet. The emergence of the Internet and electronic commerce raises many new research issues. The Electronic Commerce Research journal will serve as a forum for stimulating and disseminating research into all facets of electronic commerce - from research into core enabling technologies to work on assessing and understanding the implications of these technologies on societies, economies, businesses and individuals. The journal concentrates on theoretical as well as empirical research that leads to better understanding of electronic commerce and its implications. Topics covered by the journal include, but are not restricted to the following subjects as they relate to the Internet and electronic commerce: Dissemination of services through the Internet;Intelligent agents technologies and their impact;The global impact of electronic commerce;The economics of electronic commerce;Fraud reduction on the Internet;Mobile electronic commerce;Virtual electronic commerce systems;Application of computer and communication technologies to electronic commerce;Electronic market mechanisms and their impact;Auctioning over the Internet;Business models of Internet based companies;Service creation and provisioning;The job market created by the Internet and electronic commerce;Security, privacy, authorization and authentication of users and transactions on the Internet;Electronic data interc hange over the Internet;Electronic payment systems and electronic funds transfer;The impact of electronic commerce on organizational structures and processes;Supply chain management through the Internet;Marketing on the Internet;User adaptive advertisement;Standards in electronic commerce and their analysis;Metrics, measurement and prediction of user activity;On-line stock markets and financial trading;User devices for accessing the Internet and conducting electronic transactions;Efficient search techniques and engines on the WWW;Web based languages (e.g., HTML, XML, VRML, Java);Multimedia storage and distribution;Internet;Collaborative learning, gaming and work;Presentation page design techniques and tools;Virtual reality on the net and 3D visualization;Browsers and user interfaces;Web site management techniques and tools;Managing middleware to support electronic commerce;Web based education, and training;Electronic journals and publishing on the Internet;Legal issues, taxation and property rights;Modeling and design of networks to support Internet applications;Modeling, design and sizing of web site servers;Reliability of intensive on-line applications;Pervasive devices and pervasive computing in electronic commerce;Workflow for electronic commerce applications;Coordination technologies for electronic commerce;Personalization and mass customization technologies;Marketing and customer relationship management in electronic commerce;Service creation and provisioning. Audience: Academics and professionals involved in electronic commerce research and the application and use of the Internet. Managers, consultants, decision-makers and developers who value the use of electronic com merce research results. Special Issues: Electronic Commerce Research publishes from time to time a special issue of the devoted to a single subject area. If interested in serving as a guest editor for a special issue, please contact the Editor-in-Chief J. Christopher Westland at westland@uic.edu with a proposal for the special issue. Officially cited as: Electron Commer Res
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