Do the roles of the CEO and CFO differ when it comes to data security breaches?

Jacob Haislip, Jee Hae Lim, Robert Pinsker

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

1 Scopus citations

Abstract

Using a sample of S&P 1500 firms from 2005-2013, we investigate the independent relationships of Chief Executive Officer (CEO) IT expertise, Chief Financial Officer (CFO) IT expertise, and board level technology committees with data security breaches. Overall, our results indicate that firms that either employ a CEO with IT expertise or implement a technology committee are more likely to detect and report breaches. Further, firms that employ a CFO with IT expertise are less likely to report a breach, suggesting that these firms are better at preventing breaches. The aggregate findings build on the extant corporate governance and risk management literatures.

Original languageEnglish
Title of host publicationAMCIS 2017 - America's Conference on Information Systems
Subtitle of host publicationA Tradition of Innovation
PublisherAmericas Conference on Information Systems
ISBN (Electronic)9780996683142
StatePublished - 2017
EventAmerica�s Conference on Information Systems: A Tradition of Innovation, AMCIS 2017 - Boston, United States
Duration: Aug 10 2017Aug 12 2017

Publication series

NameAMCIS 2017 - America's Conference on Information Systems: A Tradition of Innovation
Volume2017-August

Conference

ConferenceAmerica�s Conference on Information Systems: A Tradition of Innovation, AMCIS 2017
CountryUnited States
CityBoston
Period08/10/1708/12/17

Keywords

  • Board Level Technology Committees
  • CEO
  • CFO
  • Data Security Breaches
  • IT Expertise

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