Pub Date : 2023-07-05DOI: 10.1080/0960085x.2023.2232333
Elena Parmiggiani, N. K. Amagyei, Steinar Kornelius Selebø Kollerud
{"title":"Data curation as anticipatory generification in data infrastructure","authors":"Elena Parmiggiani, N. K. Amagyei, Steinar Kornelius Selebø Kollerud","doi":"10.1080/0960085x.2023.2232333","DOIUrl":"https://doi.org/10.1080/0960085x.2023.2232333","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":" ","pages":""},"PeriodicalIF":9.5,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47456984","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 : 2023-06-26DOI: 10.1080/0960085x.2023.2229283
Xuecong Lu, Jinglu Jiang, Milena M. Head, S. Kahai, Junyi Yang
{"title":"Synergistic Impacts of online and offline social participation on older adults’ subjective well-being: evidence from the Canadian longitudinal study on ageing","authors":"Xuecong Lu, Jinglu Jiang, Milena M. Head, S. Kahai, Junyi Yang","doi":"10.1080/0960085x.2023.2229283","DOIUrl":"https://doi.org/10.1080/0960085x.2023.2229283","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":" ","pages":""},"PeriodicalIF":9.5,"publicationDate":"2023-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44136842","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 : 2023-06-25DOI: 10.1080/0960085x.2023.2225786
Marjolein A. G. van Offenbeek, Janita F. J. Vos, A. Boonstra
{"title":"Understanding variation in subunit adoption of electronic health records: facilitating and constraining configurations of critical dependencies","authors":"Marjolein A. G. van Offenbeek, Janita F. J. Vos, A. Boonstra","doi":"10.1080/0960085x.2023.2225786","DOIUrl":"https://doi.org/10.1080/0960085x.2023.2225786","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":" ","pages":""},"PeriodicalIF":9.5,"publicationDate":"2023-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41942542","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 : 2023-06-19DOI: 10.1080/0960085x.2023.2224973
Bernhard Lutz, M. Adam, S. Feuerriegel, Nicolas Pröllochs, Dirk Neumann
{"title":"Affective Information Processing of Fake News: Evidence from NeuroIS","authors":"Bernhard Lutz, M. Adam, S. Feuerriegel, Nicolas Pröllochs, Dirk Neumann","doi":"10.1080/0960085x.2023.2224973","DOIUrl":"https://doi.org/10.1080/0960085x.2023.2224973","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"116 10","pages":""},"PeriodicalIF":9.5,"publicationDate":"2023-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41308859","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}
Public company investors rely on the Big 4 audit firms to provide assurance over internal controls and financial reporting. What, then, would happen if one of these very assurance providers suffered its own cybersecurity breach? We examine such an event in the major data breach of Deloitte in 2017. Using U.S. data from 2014 to 2019, we find Deloitte suffered significant reputational damage postbreach. Specifically, audit clients and existing shareholders became less likely to approve of Deloitte as the company’s auditor. Deloitte also charged lower audit fees after the incident. Furthermore, Deloitte’s audit clients suffered significant negative market reactions postbreach. Our results suggest pervasive implications of cyberattacks on auditor reputation and support recent congressional efforts to expand regulation in this area.
{"title":"Cybersecurity Breach at a Big 4 Accounting Firm: Effects on Auditor Reputation","authors":"B. Litt, Paul N. Tanyi, M. Watson","doi":"10.2308/isys-2022-006","DOIUrl":"https://doi.org/10.2308/isys-2022-006","url":null,"abstract":"\u0000 Public company investors rely on the Big 4 audit firms to provide assurance over internal controls and financial reporting. What, then, would happen if one of these very assurance providers suffered its own cybersecurity breach? We examine such an event in the major data breach of Deloitte in 2017. Using U.S. data from 2014 to 2019, we find Deloitte suffered significant reputational damage postbreach. Specifically, audit clients and existing shareholders became less likely to approve of Deloitte as the company’s auditor. Deloitte also charged lower audit fees after the incident. Furthermore, Deloitte’s audit clients suffered significant negative market reactions postbreach. Our results suggest pervasive implications of cyberattacks on auditor reputation and support recent congressional efforts to expand regulation in this area.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"29 1","pages":"77-100"},"PeriodicalIF":9.5,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87155127","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 study examines whether a firm’s business strategy is an underlying determinant of cybersecurity breach likelihood. Based on organizational theory, firm strategy can focus on innovation or efficiency, with innovative strategy firms being more likely to have weaker, decentralized control systems, multiple technologies, and greater risk than firms with an efficiency-focused strategy. Following the Miles and Snow (1978) strategy topology, we predict and find that the prospector business strategy is associated with greater breach likelihood. We further explore IT awareness within the firm. Ex ante, it is unclear whether strategic IT policy formation is impounded into a firm’s strategy or can be impacted by individual executives and nonstrategy firm characteristics. We find that IT understanding at the executive or firm level can affect the relationship between strategy and breach likelihood. Collectively, our results indicate that business strategy is a useful indicator in evaluating firms’ cybersecurity activities.
{"title":"Business Strategy and Cybersecurity Breaches","authors":"Tianpei Li, S. Walton","doi":"10.2308/isys-2022-033","DOIUrl":"https://doi.org/10.2308/isys-2022-033","url":null,"abstract":"\u0000 This study examines whether a firm’s business strategy is an underlying determinant of cybersecurity breach likelihood. Based on organizational theory, firm strategy can focus on innovation or efficiency, with innovative strategy firms being more likely to have weaker, decentralized control systems, multiple technologies, and greater risk than firms with an efficiency-focused strategy. Following the Miles and Snow (1978) strategy topology, we predict and find that the prospector business strategy is associated with greater breach likelihood. We further explore IT awareness within the firm. Ex ante, it is unclear whether strategic IT policy formation is impounded into a firm’s strategy or can be impacted by individual executives and nonstrategy firm characteristics. We find that IT understanding at the executive or firm level can affect the relationship between strategy and breach likelihood. Collectively, our results indicate that business strategy is a useful indicator in evaluating firms’ cybersecurity activities.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"73 1","pages":"51-76"},"PeriodicalIF":9.5,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83963264","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 : 2023-06-01DOI: 10.2308/0888-7985-37.2.137
{"title":"Editorial Policy","authors":"","doi":"10.2308/0888-7985-37.2.137","DOIUrl":"https://doi.org/10.2308/0888-7985-37.2.137","url":null,"abstract":"","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"14 1","pages":"137-141"},"PeriodicalIF":9.5,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90299924","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}
Jörg H. Mayer, Linus Lischke, R. Quick, Friedrich Kalden
Today’s economic environment has accelerated an already changing working context for accounting. Collecting accounts receivables (AR) stands out, as it enables companies to turn invoices into cash. The objective of this article is to elaborate on both the most important use situations for an AR collection management and a subsequent app design accommodating these use situations. We take a healthcare product provider as our reference company and come up with nine use situations prioritized by an analytic hierarchy process as follows: (1) drive operational governance, (2) switch to a more proactive collection management, (3) increase order-to-cash process effectiveness, (4) set targets and monitor them, (5) automate AR process actions by an agent, (6) predict process errors in advance, (7) exchange information across departments, (8) set up a predictive liquidity management, and (9) automate workload tracking of AR process activities.
{"title":"When Cash Is King - An Accounts Receivables App Accommodating Different Use Situations","authors":"Jörg H. Mayer, Linus Lischke, R. Quick, Friedrich Kalden","doi":"10.2308/isys-2022-022","DOIUrl":"https://doi.org/10.2308/isys-2022-022","url":null,"abstract":"\u0000 Today’s economic environment has accelerated an already changing working context for accounting. Collecting accounts receivables (AR) stands out, as it enables companies to turn invoices into cash. The objective of this article is to elaborate on both the most important use situations for an AR collection management and a subsequent app design accommodating these use situations. We take a healthcare product provider as our reference company and come up with nine use situations prioritized by an analytic hierarchy process as follows: (1) drive operational governance, (2) switch to a more proactive collection management, (3) increase order-to-cash process effectiveness, (4) set targets and monitor them, (5) automate AR process actions by an agent, (6) predict process errors in advance, (7) exchange information across departments, (8) set up a predictive liquidity management, and (9) automate workload tracking of AR process activities.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"14 1","pages":"101-122"},"PeriodicalIF":9.5,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83476258","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}
J. George, Manjul Gupta, Gabriel A. Giordano, Annette M. Mills, Vanesa M. Tennant, Carmen C. Lewis
With the publication of this article, we are making available the dataset collected for and analyzed in our 2018 MIS Quarterly article “The Effects of Communication Mode and Culture on Deception Detection Accuracy.” Our article examined the relationships between computer-based modes of communication and national culture on deception detection success. We provide additional information about the dataset and how it was collected, as well as suggestions for future research. This additional information should help any scholar interested in further analysis of the dataset or extending our study.
{"title":"Publishing the Data from \"The Effects of Communication Mode and Culture on Deception Detection Accuracy\"","authors":"J. George, Manjul Gupta, Gabriel A. Giordano, Annette M. Mills, Vanesa M. Tennant, Carmen C. Lewis","doi":"10.2308/isys-2022-025","DOIUrl":"https://doi.org/10.2308/isys-2022-025","url":null,"abstract":"\u0000 With the publication of this article, we are making available the dataset collected for and analyzed in our 2018 MIS Quarterly article “The Effects of Communication Mode and Culture on Deception Detection Accuracy.” Our article examined the relationships between computer-based modes of communication and national culture on deception detection success. We provide additional information about the dataset and how it was collected, as well as suggestions for future research. This additional information should help any scholar interested in further analysis of the dataset or extending our study.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"45 46","pages":"129-136"},"PeriodicalIF":9.5,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72390705","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}
Cybersecurity breaches (CBs) negatively influence the breached firms’ business functions, including their innovative investments. Recent research documents a spillover effect of CBs into supply chain firm performance. We extend this research and investigate the impact of customers’ CBs on suppliers’ innovative investments and the disruption of supplier-customer relationships. We find a significant negative association between customers’ reported CBs and suppliers’ innovative investments in the subsequent year. In addition, we find customer-reported CBs increase the likelihood of supplier-customer relationship disruption in the subsequent year. Our study contributes to the broader understanding of the negative impacts of CBs not only on the breached firm’s financial performance but also on key supplier innovation decisions. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: L14; L29; M49; O30.
{"title":"The Impact of Customer-Reported Cybersecurity Breaches on Key Supplier Innovations and Relationship Disruption","authors":"C. He, Jiangbo Huangfu, M. Kohlbeck, Lin Wang","doi":"10.2308/isys-2020-006","DOIUrl":"https://doi.org/10.2308/isys-2020-006","url":null,"abstract":"\u0000 Cybersecurity breaches (CBs) negatively influence the breached firms’ business functions, including their innovative investments. Recent research documents a spillover effect of CBs into supply chain firm performance. We extend this research and investigate the impact of customers’ CBs on suppliers’ innovative investments and the disruption of supplier-customer relationships. We find a significant negative association between customers’ reported CBs and suppliers’ innovative investments in the subsequent year. In addition, we find customer-reported CBs increase the likelihood of supplier-customer relationship disruption in the subsequent year. Our study contributes to the broader understanding of the negative impacts of CBs not only on the breached firm’s financial performance but also on key supplier innovation decisions.\u0000 Data Availability: Data are available from the public sources cited in the text.\u0000 JEL Classifications: L14; L29; M49; O30.","PeriodicalId":50486,"journal":{"name":"European Journal of Information Systems","volume":"24 1","pages":"21-49"},"PeriodicalIF":9.5,"publicationDate":"2023-05-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76863423","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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