Please use this identifier to cite or link to this item:
Title: Online security performances and information security disclosures
Authors: Li, DC 
Keywords: Authentication
Information security
Online security
Technology- organization-environment framework
Voluntary disclosures
Issue Date: 2015
Publisher: Taylor & Francis
Source: Journal of computer information systems, 2015, v. 55, no. 2, p. 20-28 How to cite?
Journal: Journal of computer information systems 
Abstract: This study tests whether the voluntary disclosures in the annual reports concerning information security are credible. It also develops a scale to measure online security performances and identifies influencing factors. Our findings provide insights into the online security performances of financial institutions. Specifically, they manifest the similarity of online security performances within the same business sector and across different markets. Through finding a positive relation between online security performances and information security disclosures, our results confirm the credibility of the latter. Our study also extends the Technology-Organization-Environment framework for explaining online security performances. While the results show all three variables: (1) importance of information security as measured by its disclosures, (2) existence of government regulation, and (3) firm size, have significant and positive effects on online security performances, only the first two variables have such effects on the adoption of two-factor authentication.
ISSN: 0887-4417
EISSN: 2380-2057
Appears in Collections:Journal/Magazine Article

View full-text via PolyU eLinks SFX Query
Show full item record


Last Week
Last month
Citations as of Jul 10, 2018

Page view(s)

Last Week
Last month
Citations as of Jul 16, 2018

Google ScholarTM


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.