Regulatory Compliance Controls

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Ashbaugh-Skaife, H., Collins, D. W., Kinney, W. R., and LaFond, R. (2006, rev. 2007) The effect of SOX internal control deficiencies on firm risk and cost of equity. Retreived
This paper examined the cost-benefit of SOX, looking specifically at the potential for a lower cost of equity as a result of lower information risk. The findings indicate that, after controlling for other risk factors, firms with internal control deficiencies have significantly higher idiosyncratic risk, systematic risk, and cost of equity. Moreover, remediation of internal control deficiencies was found to result in statistically significant and economically important changes to the cost of equity (from 50 to 150 basis points). This study is important to my research since it supports the idea that effective internal controls are valued by the equity market with good reason.

Buzzetto, N. A. (2011). Management in a web 2.0 world: Risks and counter-measures. [Proceedings of Informing Science & IT Education Conference (InSITE) 2011.]
This paper explored the perceptions of managers considered to be digital natives with regard to information security risks, and the responsibilities of management for risk avoidance and risk management in their enterprises. The study outcomes point to high concerns about misuse of IT systems information theft and fraud were common themes. This study has relevance to my research since it focuses on business employees as a risk
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