Author

Randi Jiang

Date of Award

Spring 5-2020

Document Type

Dissertation

Degree Name

Doctor of Business Administration (DBA)

Department

Computer Information Systems

First Advisor

T. Selwyn Ellis

Abstract

Managing information security has increasingly become more important as information security breaches, computer fraud, and other devastating events are increasingly more frequent and disrupting business processes. Information is one of the most important enterprise assets. Therefore, information is valuable and should be properly protected. Accounting employees are tasked with specific responsibilities of information risk management. Therefore, ineffectively managing accountants may result in countless problems for the company, not the least of which are reputational problems, loss of stock value, material financial reporting errors, and financial losses. In Essay 1, I examine the elements of the fraud triangle and the impact to specific information security policy violations of copying sensitive financial information. In Essay 2, I find the unexpected effects of implementing higher demands on accountants. In Essay 3, I explore a deeper dimension of the accountant’s internal justification when considering a violation in information security policies. This dissertation considers the challenges of managing the human aspect especially the role of accountants in information security. Security techniques and management tools have caught the attention from both academia and practitioners. This dissertation examines the fraud triangle as a theoretical framework for information security risk management among accountants. In the three essays’, I attempt to integrate security policy theory, management system theory, the fraud triangle, and moral disengagement theory to provide a deeper understanding of information security management. The findings carry implications for not only for future research on security violation behaviors, but also for continuation of broadening the theoretical foundation of the fraud triangle for further empirical research and application.

Included in

Business Commons

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