Enterprise Risks, Rewards, and Regulation

Journal of Applied Business Research, 28(4), 563-580 (2012)

Posted: 15 Oct 2014

See all articles by Eileen Zalkin Taylor

Eileen Zalkin Taylor

North Carolina State University

Jennifer Blaskovich

University of Nebraska at Omaha

Christopher J. Davis

University of South Florida - College of Business

Date Written: 2012

Abstract

Risk management is critical to the success of contemporary firms and while new technologies present opportunities for innovation and growth, they present new risks. Risk management of information systems and technology (IS/IT) is particularly critical because firms in almost all sectors of the economy are so dependent on it. We explore firms' response to IS/IT risk management by analyzing their SEC-mandated regulation S-K risk disclosures. We find a lower than expected incidence of risk disclosures related to IS/IT and surmise that this result may be symptomatic of tension between firms' need to comply and their need to appear to comply with the regulation, while at the same time presenting data that are valid, but which do not jeopardize potential investment. We explore three propositions related to IS/IT risk disclosures and discuss implications for research and practice.

Keywords: ERM, Risk Management, Rewards, Regulation, IT

Suggested Citation

Taylor, Eileen Zalkin and Blaskovich, Jennifer and Davis, Christopher J., Enterprise Risks, Rewards, and Regulation (2012). Journal of Applied Business Research, 28(4), 563-580 (2012), Available at SSRN: https://ssrn.com/abstract=2504157

Eileen Zalkin Taylor (Contact Author)

North Carolina State University ( email )

Campus Box 8113
Nelson Hall
Raleigh, NC 27695-8113
United States
919-513-2476 (Phone)

Jennifer Blaskovich

University of Nebraska at Omaha ( email )

6001 Dodge Street
Omaha, NE 68182
United States

Christopher J. Davis

University of South Florida - College of Business ( email )

St. Petersburg, FL 33705
United States

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