Pub Date : 2022-08-11DOI: 10.1080/0960085x.2022.2110000
Sven Beisecker, Christian Schlereth, Sebastian Hein
{"title":"Shades of fake news: how fallacies influence consumers’ perception","authors":"Sven Beisecker, Christian Schlereth, Sebastian Hein","doi":"10.1080/0960085x.2022.2110000","DOIUrl":"https://doi.org/10.1080/0960085x.2022.2110000","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":" ","pages":""},"PeriodicalIF":9.5,"publicationDate":"2022-08-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41988804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-03DOI: 10.1080/0960085x.2022.2104665
H. S. Choi
{"title":"Do extraordinary claims require extraordinary evidence? Differential effect of trust cues on helpfulness by review extremity: an empirical study using big data","authors":"H. S. Choi","doi":"10.1080/0960085x.2022.2104665","DOIUrl":"https://doi.org/10.1080/0960085x.2022.2104665","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":" ","pages":""},"PeriodicalIF":9.5,"publicationDate":"2022-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48720412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper presents and describes data for nonprofit IRS filings in the United States of America. The data contains 831 attributes and 1,102,884 records for the years 2016-2021. Among other items, the data include nonprofits’ comparative financial data, governance disclosures, and hired contractors, as well as management compensation, a detailed statement of revenue, statement of functional expenses, external audit, federal audit election, and reconciliation of net assets. The data is generated using Structured Query Language (SQL) self-developed code to convert the IRS form 990 Extensible Markup Language (XML) tax filing files to a dataset in Excel. This paper is the first to convert these XML files and provide much-needed open access to nonprofit data in a long format that is useful for researchers to conduct cross-sectional analysis. The 2,174 lines of source code that we developed, and a step-by-step guide are included in this paper.
本文提出并描述了在美国的非营利性国税局备案数据。该数据包含2016-2021年的831个属性和1,102,884条记录。在其他项目中，这些数据包括非营利组织的比较财务数据、治理披露和雇用的承包商，以及管理层薪酬、详细的收入报表、职能支出报表、外部审计、联邦审计选举和净资产对账。该数据使用SQL (Structured Query Language)自行开发的代码生成，将IRS form 990 XML (Extensible Markup Language)税务申报文件转换为Excel中的数据集。本文首次转换了这些XML文件，并提供了对非营利组织数据的长格式开放访问，这对研究人员进行横断面分析很有用。本文中包含了我们开发的2174行源代码和分步指南。
{"title":"Toward Automating Shredding Nonprofit XML Files: The Case of IRS Form 990 Data","authors":"Husam A. Abu Khadra, D. Olsen","doi":"10.2308/isys-2022-031","DOIUrl":"https://doi.org/10.2308/isys-2022-031","url":null,"abstract":"This paper presents and describes data for nonprofit IRS filings in the United States of America. The data contains 831 attributes and 1,102,884 records for the years 2016-2021. Among other items, the data include nonprofits’ comparative financial data, governance disclosures, and hired contractors, as well as management compensation, a detailed statement of revenue, statement of functional expenses, external audit, federal audit election, and reconciliation of net assets. The data is generated using Structured Query Language (SQL) self-developed code to convert the IRS form 990 Extensible Markup Language (XML) tax filing files to a dataset in Excel. This paper is the first to convert these XML files and provide much-needed open access to nonprofit data in a long format that is useful for researchers to conduct cross-sectional analysis. The 2,174 lines of source code that we developed, and a step-by-step guide are included in this paper.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"41 1","pages":"169-188"},"PeriodicalIF":9.5,"publicationDate":"2022-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76220126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-08-02DOI: 10.1080/0960085x.2022.2103044
Rachida Parks, R. Wigand, Paul Benjamin Lowry
{"title":"Balancing information privacy and operational utility in healthcare: proposing a privacy impact assessment (PIA) framework","authors":"Rachida Parks, R. Wigand, Paul Benjamin Lowry","doi":"10.1080/0960085x.2022.2103044","DOIUrl":"https://doi.org/10.1080/0960085x.2022.2103044","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":" ","pages":""},"PeriodicalIF":9.5,"publicationDate":"2022-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48269552","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Shih-Ming Huang, T. Wang, Ju-Chun Yen, Chi-Bei Lee, Yu-Chen Wang, Yi-Ting Yang
Geographic information may be used in audit tasks, such as identifying high-risk cases involving suspicious entities usually located close to each other. However, the existing approach of text string analysis on addresses may only be able to match companies located in the same city or street. Following a design science approach, we propose using the geographic proximity of two locations to address how utilizing different levels of geographic information could improve the effectiveness and efficiency in auditing and other business tasks. As a proof of concept, we used Python and Google API to build Geographic Information in Audit Analytics (GIAA), a tool for automatically collecting, generating, and outputting spherical distance information indicating geographic proximity. We used a bid-rigging case to demonstrate GIAA and perform qualitative and quantitative evaluations. This study addresses how auditors and others can benefit from more advanced levels of geographic information, supporting better judgment and decision making.
{"title":"The Use of Geographic Information in Audit Data Analytics for Evidence Gathering: A Design Science Approach","authors":"Shih-Ming Huang, T. Wang, Ju-Chun Yen, Chi-Bei Lee, Yu-Chen Wang, Yi-Ting Yang","doi":"10.2308/isys-2020-045","DOIUrl":"https://doi.org/10.2308/isys-2020-045","url":null,"abstract":"Geographic information may be used in audit tasks, such as identifying high-risk cases involving suspicious entities usually located close to each other. However, the existing approach of text string analysis on addresses may only be able to match companies located in the same city or street. Following a design science approach, we propose using the geographic proximity of two locations to address how utilizing different levels of geographic information could improve the effectiveness and efficiency in auditing and other business tasks. As a proof of concept, we used Python and Google API to build Geographic Information in Audit Analytics (GIAA), a tool for automatically collecting, generating, and outputting spherical distance information indicating geographic proximity. We used a bid-rigging case to demonstrate GIAA and perform qualitative and quantitative evaluations. This study addresses how auditors and others can benefit from more advanced levels of geographic information, supporting better judgment and decision making.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"29 1 1","pages":"115-128"},"PeriodicalIF":9.5,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87963882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
We examine factors associated with employees’ susceptibility to phishing attacks in a professional services firm and a financial services firm (bank). We measure three dimensions of suspicion (skepticism, suspicion of hostility, and interpersonal trust), and three cognitive traits (risk taking propensity, cognitive (inhibitory) control, and social cognition), while controlling for demographic and work context factors. We find that these traits interact in complex ways in determining individuals’ susceptibility to phishing attacks. Bank employees are more susceptible to being phished than professional services firm employees, but within the bank, the employees with professional certificates are less susceptible to phishing attacks than other bank employees. Also, employees with self-reported responsibility for cybersecurity are less likely to be phished. These findings could be used to create a screening tool for identifying which employees are particularly susceptible to phishing attacks, to tailor training or redesign jobs to counter those susceptibilities and reduce security risk.
{"title":"Factors Affecting Employees' Susceptibility to Cyber-Attacks","authors":"J. Boritz, Chan Ge, Katharine Elizabeth Patterson","doi":"10.2139/ssrn.4088873","DOIUrl":"https://doi.org/10.2139/ssrn.4088873","url":null,"abstract":"We examine factors associated with employees’ susceptibility to phishing attacks in a professional services firm and a financial services firm (bank). We measure three dimensions of suspicion (skepticism, suspicion of hostility, and interpersonal trust), and three cognitive traits (risk taking propensity, cognitive (inhibitory) control, and social cognition), while controlling for demographic and work context factors. We find that these traits interact in complex ways in determining individuals’ susceptibility to phishing attacks. Bank employees are more susceptible to being phished than professional services firm employees, but within the bank, the employees with professional certificates are less susceptible to phishing attacks than other bank employees. Also, employees with self-reported responsibility for cybersecurity are less likely to be phished. These findings could be used to create a screening tool for identifying which employees are particularly susceptible to phishing attacks, to tailor training or redesign jobs to counter those susceptibilities and reduce security risk.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"305 1","pages":"27-60"},"PeriodicalIF":9.5,"publicationDate":"2022-07-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79814668","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-27DOI: 10.1080/0960085x.2022.2103046
J. Ren, Hang Dong, Aleš Popovič, Gaurav Sabnis, J. Nickerson
{"title":"Digital platforms in the news industry: how social media platforms impact traditional media news viewership","authors":"J. Ren, Hang Dong, Aleš Popovič, Gaurav Sabnis, J. Nickerson","doi":"10.1080/0960085x.2022.2103046","DOIUrl":"https://doi.org/10.1080/0960085x.2022.2103046","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":" ","pages":""},"PeriodicalIF":9.5,"publicationDate":"2022-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42606139","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-25DOI: 10.1080/0960085X.2022.2100061
Aymeric Hemon-Hildgen, F. Rowe
In their abstract, Gall and Pigni (2022) claim that the information systems and software engineering literature “fails to convey what DevOps is”, and that “the lack of homogeneous and clear conceptualization of DevOps is considered a major obstacle to the diffusion of this methodology”. We strongly disagree with the first statement, and we also feel that the call for a homogeneous and clear conceptualisation of DevOps may be too demanding given the industrial stance of the paper. It does not mean that relevant definitions do not exist, nor does it mean that DevOps constitutes a methodology. Second, we also strongly disagree with the claim that their review is a critical review. It seems that the authors perform a review for understanding (Rowe, 2014), or more precisely for characterising DevOps, but they don’t do this in an especially critical way. They also use other qualifiers for their review: systematic and realist. We also have some reservations about these. Third, the authors believe that their review and the resulting framework will provide guidance and help organisations transition to DevOps. We raise some doubts about this objective, about the orientation of the review and about the framework concerning practitioners. The authors may find our critique unfair (Rowe & Markus, 2018). Therefore, we start this response paper by recognising several merits of the Gall & Pigni paper, including the identification of most of their main research paths, and offering a few complementary ideas.
{"title":"Conceptualising and defining DevOps: a review for understanding, not a framework for practitioners","authors":"Aymeric Hemon-Hildgen, F. Rowe","doi":"10.1080/0960085X.2022.2100061","DOIUrl":"https://doi.org/10.1080/0960085X.2022.2100061","url":null,"abstract":"In their abstract, Gall and Pigni (2022) claim that the information systems and software engineering literature “fails to convey what DevOps is”, and that “the lack of homogeneous and clear conceptualization of DevOps is considered a major obstacle to the diffusion of this methodology”. We strongly disagree with the first statement, and we also feel that the call for a homogeneous and clear conceptualisation of DevOps may be too demanding given the industrial stance of the paper. It does not mean that relevant definitions do not exist, nor does it mean that DevOps constitutes a methodology. Second, we also strongly disagree with the claim that their review is a critical review. It seems that the authors perform a review for understanding (Rowe, 2014), or more precisely for characterising DevOps, but they don’t do this in an especially critical way. They also use other qualifiers for their review: systematic and realist. We also have some reservations about these. Third, the authors believe that their review and the resulting framework will provide guidance and help organisations transition to DevOps. We raise some doubts about this objective, about the orientation of the review and about the framework concerning practitioners. The authors may find our critique unfair (Rowe & Markus, 2018). Therefore, we start this response paper by recognising several merits of the Gall & Pigni paper, including the identification of most of their main research paths, and offering a few complementary ideas.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"31 1","pages":"568 - 574"},"PeriodicalIF":9.5,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45849625","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-22DOI: 10.1080/0960085x.2022.2099767
Adel Yazdanmehr, Yuan Li, Jingguo Wang
{"title":"Does stress reduce violation intention? Insights from eustress and distress processes on employee reaction to information security policies","authors":"Adel Yazdanmehr, Yuan Li, Jingguo Wang","doi":"10.1080/0960085x.2022.2099767","DOIUrl":"https://doi.org/10.1080/0960085x.2022.2099767","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":" ","pages":""},"PeriodicalIF":9.5,"publicationDate":"2022-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41946127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-07-21DOI: 10.1080/0960085X.2022.2088413
Kazem Haki, Annamina Rieder, Lorena Buchmann, Alexander W. Schneider
ABSTRACT Technical debt (TD) is a technical compromise wherein the ability to maintain information technology (IT) applications over the long term is sacrificed for short-term goals. TD occurs when software development teams undergo constant pressure to release applications swiftly, on a tight schedule. The accumulation of TD, which often leads to a significant cost surplus, presents a ubiquitous challenge in technology-driven organisations. To keep TD levels under control, many organisations implement top-down mechanisms that impose enterprise-wide principles on software development teams. This clinical research presents a complementary but distinct approach to managing TD. A digital nudge was introduced at Credit Suisse, a global financial services company, to help raise awareness and understanding, and stimulate actions related to TD decision-making in software development teams. This paper reports on the nudge’s clinical design, implementation, impact, and evaluation. As the nudge was effective in reducing TD in IT applications after one year of use, we demonstrate that digital nudges are viable means for guiding collective decisions in complex decision environments like that of TD management. Our findings have several implications for research and practice.
{"title":"Digital nudging for technical debt management at Credit Suisse","authors":"Kazem Haki, Annamina Rieder, Lorena Buchmann, Alexander W. Schneider","doi":"10.1080/0960085X.2022.2088413","DOIUrl":"https://doi.org/10.1080/0960085X.2022.2088413","url":null,"abstract":"ABSTRACT Technical debt (TD) is a technical compromise wherein the ability to maintain information technology (IT) applications over the long term is sacrificed for short-term goals. TD occurs when software development teams undergo constant pressure to release applications swiftly, on a tight schedule. The accumulation of TD, which often leads to a significant cost surplus, presents a ubiquitous challenge in technology-driven organisations. To keep TD levels under control, many organisations implement top-down mechanisms that impose enterprise-wide principles on software development teams. This clinical research presents a complementary but distinct approach to managing TD. A digital nudge was introduced at Credit Suisse, a global financial services company, to help raise awareness and understanding, and stimulate actions related to TD decision-making in software development teams. This paper reports on the nudge’s clinical design, implementation, impact, and evaluation. As the nudge was effective in reducing TD in IT applications after one year of use, we demonstrate that digital nudges are viable means for guiding collective decisions in complex decision environments like that of TD management. Our findings have several implications for research and practice.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"32 1","pages":"64 - 80"},"PeriodicalIF":9.5,"publicationDate":"2022-07-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49547382","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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