On Exploring Research Methods for Business Information Security Alignment and Artefact Engineering

2017 ◽  
Vol 8 (2) ◽  
pp. 28-41
Author(s):  
Yuri Bobbert
Keyword(s):  
Information Security ◽  
Board Of Directors ◽  
Research Methods ◽  
Management Practices ◽  
Design Method ◽  
Multiple Perspectives ◽  
Business Information ◽  
Business Alignment ◽  
The Board Of Directors ◽  
Research And Design

This paper examines research methods for designing and engineering a Business Information Security (BIS) artefact. Preventing and responding to cybercrime is becoming an integral part of management practices which are supervised by the Board of Directors (BoD), and it can no longer be perceived as just traditional IT. In order to improve the maturity of business information security a transformation is needed and this requires adequate reporting and dashboarding. Dashboard functions such as the current versus the desired state of the Maturity of Business Information Security (MBIS) reflect certain parameters that boards can influence. Determining the key dashboard functions that reflect these parameters of control was the main motivation for this research paper and the ultimate goal was to engineer a BIS artefact. We propose a research and design method that could be used to establish an experimental dashboard with initial parameters of control based on a Group Support System (GSS) approach. Finally, GSS is evaluated as a method for a) examining which parameters are effective for BIS, from multiple perspectives and b) helping to implement the artefact (make it fit the purpose) as well as the associated business alignment and decision-making.

Corporate Governance and Risk Management on Listed Banks, The Tanzania Perspective

2021 ◽  
Vol 8 (1) ◽  
pp. 27
Author(s):  
Erick Lusekelo Mwambuli ◽  
Avitus Mwebembezi Dominick
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Board Of Directors ◽  
Ownership Structure ◽  
Management Practices ◽  
Stock Exchange ◽  
Management Approach ◽  
Financial Risks ◽  
The Board Of Directors

The study was to assess on corporate governance and risk management in Tanzania. The study was guided by three objectives which were to assess if transparency, disclosure and audit have significant effect on risk management of the firm, to assess if the board of directors have significant effect on risk management of the firm and evaluate if the ownership structure have significant effect on risk management of the firm. Furthermore, we assess how corporate governance and particularly board of directors, ownership structure, transparency disclosure and audit can affect risk management practices in the context of Dar es Salaam stock exchange listed banks. By the use of a content in analysis approach, the level of exposing the risks in terms of likelihood, consequences of such risk and the strategies used for managing that risk were identified for each kind of risk by using attributes. The results show that corporate governance is related to board of directors, ownership structure, transparency, disclosure and audit play a positive significant and crucial role in establishing an integrative risk management approach. The results from data collected demonstrate that corporate governance has positive significant effect in determining the the good quality of risk management through the level of risk-taking in decisions, especially in terms of financial risks management.

scholarly journals Governance and Risk Management: Empirical Evidence from Malaysia and

2016 ◽  
Vol 2 (3) ◽  
pp. 21
Author(s):  
Siti Balqis Noor ◽  
Rashidah Abdul Rahman ◽  
Tariq Ismai
Keyword(s):  
Risk Management ◽  
Board Of Directors ◽  
Management Practices ◽  
Islamic Banking ◽  
Management Process ◽  
Islamic Banks ◽  
Management Culture ◽  
Risk Management Process ◽  
The Board Of Directors ◽  
Supervisory Boards

<p>The perceptions of Islamic banking professionals are surveyed through a questionnaire to explore whether the process of risk management mediates board involvement in risk management and risk management practices of Islamic banks in Malaysia and Egypt. The findings of this study identified that the Islamic banks in the selected countries are somewhat efficient in their risk<br />management process. It was noticed that board involvement in risk management, process of risk management and risk management<br />among Islamic banks in Malaysia are significantly higher than their counterparts in Egypt. Furthermore, high involvement of boards in risk management significantly increases the risk management process, and in turn, leads to significantly higher risk management practices in Islamic banks. Hence, boards should take formal responsibility for setting, managing and periodically<br />assessing the risk management culture of the banks. It is expected that the outcomes of this study would help policy setters in the selected countries to develop a well-structured and harmonized risk management process that enhance risk management practices, with emphasis on the effective involvements of the board of directors and Shari’ah supervisory boards in risk management<br />practices.</p>

scholarly journals Earnings management and CEO characteristics in Portuguese firms

2011 ◽  
Vol 9 (1) ◽  
pp. 86-95
Author(s):  
Helena Isidro ◽  
Liliana Gonçalves
Keyword(s):  
Earnings Management ◽  
Information Asymmetry ◽  
Board Of Directors ◽  
Management Practices ◽  
Financial Information ◽  
Superior Knowledge ◽  
The Board Of Directors ◽  
Ceo Characteristics

The separation between control and ownership in the modern firm creates information asymmetry between managers and shareholders. The superior knowledge about the firm’s operations stimulates managers to manage financial information. We investigate which managers characteristics are more likely to positively influence earnings management practices. Specifically, we study whether the CEO’s age, education, expected tenure and duality of roles affects earnings management for a sample of listed Portuguese firms for the fiscal years 2005 to 2009. Results indicate that older CEOs, CEOs with management or finance background, and CEOs that also hold the position of Chairman of the board of directors are more prone to manage earnings.

scholarly journals Governance and Risk Management

2013 ◽  
Vol 2 (3) ◽  
pp. 21-33 ◽  
Author(s):  
Siti Balqis Noor ◽  
Rashidah Abdul Rahman ◽  
Tariq Ismai
Keyword(s):  
Risk Management ◽  
Board Of Directors ◽  
Management Practices ◽  
Islamic Banking ◽  
Management Process ◽  
Islamic Banks ◽  
Management Culture ◽  
Risk Management Process ◽  
The Board Of Directors ◽  
Supervisory Boards

The perceptions of Islamic banking professionals are surveyed through a questionnaire to explore whether the process of risk management mediates board involvement in risk management and risk management practices of Islamic banks in Malaysia and Egypt. The findings of this study identified that the Islamic banks in the selected countries are somewhat efficient in their risk management process. It was noticed that board involvement in risk management, process of risk management and risk management among Islamic banks in Malaysia are significantly higher than their counterparts in Egypt. Furthermore, high involvement of boards in risk management significantly increases the risk management process, and in turn, leads to significantly higher riskmanagement practices in Islamic banks. Hence, boards should take formal responsibility for setting, managing and periodically assessing the risk management culture of the banks. It is expected that the outcomes of this study would help policy setters in the selected countries to develop a well-structured and harmonized risk management process that enhance risk management practices, with emphasis on the effective involvements of the board of directors and Shari’ah supervisory boards in risk management practices.

scholarly journals Does the competency attributes of board members’ enhance the monitoring of earning management? Evidence from a developing country

2017 ◽  
Vol 13 (1) ◽  
pp. 100-108 ◽  
Author(s):  
Anas Najeeb Mosa Ghazalat ◽  
Md.Aminul Islam ◽  
Idris Bin Mohd Noor ◽  
Ayman Ahmad Abu Haija
Keyword(s):  
Earnings Management ◽  
Board Of Directors ◽  
Management Practices ◽  
Stock Exchange ◽  
Industrial Firms ◽  
Time Period ◽  
Opportunistic Behaviour ◽  
The Board Of Directors ◽  
High Level ◽  
The Impact

The monitoring role of the board of directors has been extensively slammed as being ineffective since it depends on several factors. This study sheds light on some of the directors’ attributes and the impact on mitigating the opportunistic behaviour. By adopting different perspectives, we argued whether the directors with more expertise, tenure, outside directorships become more effective in mitigating the opportunistic behaviour. These attributes could have a curvilinear effect since such optimal attributes could improve the competency level of the directors. Hence, the board becomes more effective. Meanwhile, its effect could turn inversely to make the directors ineffective. This study adopted discretionary accruals as an indicator for earnings management. A sample of 114 service and industrial firms listed in Amman Stock Exchange (ASE) from 2009-2015 were chosen for this study. Pooled OLS regression model is enlisted to avoid the inconsistently of the slope across individual units and time period. Results show that the directors with financial expertise are more effective to minimise the level of earnings management practices. Conversely, the independent directors with high tenure besides the higher directors with outside directorships are engaged with a high level of earnings management practices. This implies the existence of each of the friendliness hypothesis and the busyness hypothesis in the Jordanian market. Similarly, this also explains the weakness of the board of directors in complying to their monitoring role in the emerging markets in general.

scholarly journals Impact of internal ownership on the monitoring and mitigating mechanisms of earnings management practices

2017 ◽  
Vol 14 (2) ◽  
pp. 289-295 ◽  
Author(s):  
Anas Najeeb Mosa Ghazalat ◽  
Md.Aminul Islam ◽  
Idris Bin Mohd Noor
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Board Of Directors ◽  
Management Practices ◽  
Business Environment ◽  
Family Ownership ◽  
Governance Mechanisms ◽  
Corporate Governance Mechanisms ◽  
The Board Of Directors ◽  
The Relationship

This paper attempts to review on how the effectiveness of board of directors and the executive compensations are moderated by internal ownership such as managerial and family ownership to mitigate earnings management. Most of prior studies focused on the traditional interaction among corporate governance mechanisms and earnings management, thus neglected that the variance of these practices that can be attributed to the business environment and the nature of ownership structure. This paper revisits the literature on the relationship between the factors of effectiveness of the board of directors in the individual level such as board independence, size, meeting frequency, CEO duality, audit and nominations-compensations committees, directors financial expertise, tenures and multiple directorship etc. and as a bundle through creating a score of effectiveness on the earnings management practices. It also reviews on whether the managerial and family ownership can moderate the relationship between the factors of effectiveness of the board of directors (as a score) and the total executive compensation with the earnings management practices. Panel data analysis method will applied over the data collected for ASE for the Jordanian listed firms for the period after the issuing of the Jordanian corporate codes in 2009. This paper’s contributes to the existing literature by providing an in-depth review of corporate governance mechanisms and earning management.

scholarly journals COMPANY NAME LENDING OF THE BOARD DIRECTORS TO THIRD PARTIES IN A COMPANY

2020 ◽  
Vol 1 (1) ◽  
pp. 35
Author(s):  
Sidrotul Akbar
Keyword(s):  
Board Of Directors ◽  
Research Methods ◽  
Limited Liability ◽  
Third Parties ◽  
Legal Research ◽  
The Board Of Directors ◽  
Board Directors ◽  
The Republic ◽  
A Company

The actions of the Board of Directors in the form of lending the name of the company to other people who have the capacity to take legal actions on behalf of the company are basically actions that are contrary to Law of the Republic of Indonesia Number 40 of 2007 concerning Limited Liability Companies. If it is done, then it normatively can be understood that the Board of Directors has been negligent in carrying out its duties and responsibilities in running the company. This research was conducted on the basis of the problem regarding the concept of borrowing the company name as an ultra vires act and an analysis of the responsibilities of the Board of Directors for ultra vires actions. This research uses normative legal research methods.

scholarly journals Implication of good corporate governance and leverage on earnings management

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Joni Hendra ◽  
Hery Koesharjono ◽  
Seger Priantono
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Board Of Directors ◽  
Management Practices ◽  
Stock Exchange ◽  
Financial Statements ◽  
Funding Sources ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Fundamental Value

Company management (agent) is the party most concerned to practice earnings management to deceive the users of financial statements so that management gain private gain (obtaining privat gains). In addition, firms with high leverage ratios are influential in performing earnings management practices because the company is in default. The existence of the principle of good corporate governance is expected to minimize earnings management resulting in financial statements do not describe the fundamental value of the company actually.The study aims at stating wheader is proves significant influence between the institutional ownership, the composition of independent commissioners, the size of the board of directors, the size of the company and the leverage on earnings management.The results of research on non-bank companies listed in LQ 45 in Indonesia Stock Exchange year 2013-2016 show that partially the composition of independent commissioners, firm size and leverage have a positive effect on earnings management. When tested simultaneously indicate that instisional ownership, composition of commissioner independent, the composition of the board of directors, the size of the company and leverage have a significant effect on  earnings management.  The size of the company is a research variable that has a dominant influence on earnings management, because the larger the size or scale of the company it will be easier for the company in obtaining funding sources, both internal and external.

scholarly journals Detecting tax evasion when tax and accounting earnings match

2017 ◽  
Vol 14 (2) ◽  
pp. 289-295
Author(s):  
Stavroula Kourdoumpalou
Keyword(s):  
Corporate Governance ◽  
Earnings Management ◽  
Board Of Directors ◽  
Management Practices ◽  
Business Environment ◽  
Family Ownership ◽  
Governance Mechanisms ◽  
Corporate Governance Mechanisms ◽  
The Board Of Directors ◽  
The Relationship

This paper attempts to review on how the effectiveness of board of directors and the executive compensations are moderated by internal ownership such as managerial and family ownership to mitigate earnings management. Most of prior studies focused on the traditional interaction among corporate governance mechanisms and earnings management, thus neglected that the variance of these practices that can be attributed to the business environment and the nature of ownership structure. This paper revisits the literature on the relationship between the factors of effectiveness of the board of directors in the individual level such as board independence, size, meeting frequency, CEO duality, audit and nominations-compensations committees, directors financial expertise, tenures and multiple directorship etc. and as a bundle through creating a score of effectiveness on the earnings management practices. It also reviews on whether the managerial and family ownership can moderate the relationship between the factors of effectiveness of the board of directors (as a score) and the total executive compensation with the earnings management practices. Panel data analysis method will applied over the data collected for ASE for the Jordanian listed firms for the period after the issuing of the Jordanian corporate codes in 2009. This paper’s contributes to the existing literature by providing an in-depth review of corporate governance mechanisms and earning management.

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