The Experts below are selected from a list of 327 Experts worldwide ranked by ideXlab platform
Juan Manuel Sanchez - One of the best experts on this subject based on the ideXlab platform.
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repairing organizational legitimacy following information technology it material weaknesses executive turnover it expertise and it system upgrades
Journal of Information Systems, 2016Co-Authors: Jacob Z Haislip, Adi Masli, Vernon J Richardson, Juan Manuel SanchezAbstract:ABSTRACT: Since Information Technology (IT)-based internal controls are pivotal in providing access to, and security of, financial records, we argue that an IT-related material weakness (ITMW) is a significant threat to organizational legitimacy. Prior research suggests that firms work to repair legitimacy by Disassociation with executives blamed for the deficiency and the establishment of a monitoring mechanism to ensure the problem is addressed (Suchman 1995). As a test of Disassociation, we find that, relative to a propensity-score-matched sample of non-ITMW firms, ITMW firms experience higher CEO, CFO, and director turnover. As a test of the establishment of a monitoring mechanism to repair organizational legitimacy, we find that ITMW firms hire CEOs, CFOs, and directors with higher levels of IT expertise, and make significant IT system upgrades. We find evidence that ITMW firms remediate deficiencies in a more timely fashion when they appoint a new CFO with IT expertise or upgrade their financial rep...
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repairing organizational legitimacy following information technology it materialweaknesses executive turnover it expertise and it system upgrades
2015Co-Authors: Jacob Z Haislip, Adi Masli, Vernon J Richardson, Juan Manuel SanchezAbstract:Since Information Technology (IT)-based internal controls are pivotal in providing access to, and security of, financial records, we argue that an IT-related material weakness (ITMW) is a significant threat to organizational legitimacy. Prior research suggests that firms work to repair legitimacy by Disassociation with executives blamed for the deficiency and the establishment of a monitoring mechanism to ensure the problem is addressed (Suchman, 1995). As a test of Disassociation, we find that relative to a propensity-score-matched sample of nonITMW firms, ITMW firms experience higher CEO, CFO, and director turnover. As a test of the establishment of a monitoring mechanism to repair organizational legitimacy, we find that ITMW firms hire CEOs, CFOs, and directors with higher levels of IT expertise, and make significant IT system upgrades. We find evidence that ITMW firms remediate deficiencies in a more timely fashion when they appoint a new CFO with IT expertise or upgrade their financial reporting system. Collectively, our results suggest that firms make significant monitoring changes to re-establish organizational legitimacy after receiving an ITMW.
Vernon J Richardson - One of the best experts on this subject based on the ideXlab platform.
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repairing organizational legitimacy following information technology it material weaknesses executive turnover it expertise and it system upgrades
Journal of Information Systems, 2016Co-Authors: Jacob Z Haislip, Adi Masli, Vernon J Richardson, Juan Manuel SanchezAbstract:ABSTRACT: Since Information Technology (IT)-based internal controls are pivotal in providing access to, and security of, financial records, we argue that an IT-related material weakness (ITMW) is a significant threat to organizational legitimacy. Prior research suggests that firms work to repair legitimacy by Disassociation with executives blamed for the deficiency and the establishment of a monitoring mechanism to ensure the problem is addressed (Suchman 1995). As a test of Disassociation, we find that, relative to a propensity-score-matched sample of non-ITMW firms, ITMW firms experience higher CEO, CFO, and director turnover. As a test of the establishment of a monitoring mechanism to repair organizational legitimacy, we find that ITMW firms hire CEOs, CFOs, and directors with higher levels of IT expertise, and make significant IT system upgrades. We find evidence that ITMW firms remediate deficiencies in a more timely fashion when they appoint a new CFO with IT expertise or upgrade their financial rep...
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repairing organizational legitimacy following information technology it materialweaknesses executive turnover it expertise and it system upgrades
2015Co-Authors: Jacob Z Haislip, Adi Masli, Vernon J Richardson, Juan Manuel SanchezAbstract:Since Information Technology (IT)-based internal controls are pivotal in providing access to, and security of, financial records, we argue that an IT-related material weakness (ITMW) is a significant threat to organizational legitimacy. Prior research suggests that firms work to repair legitimacy by Disassociation with executives blamed for the deficiency and the establishment of a monitoring mechanism to ensure the problem is addressed (Suchman, 1995). As a test of Disassociation, we find that relative to a propensity-score-matched sample of nonITMW firms, ITMW firms experience higher CEO, CFO, and director turnover. As a test of the establishment of a monitoring mechanism to repair organizational legitimacy, we find that ITMW firms hire CEOs, CFOs, and directors with higher levels of IT expertise, and make significant IT system upgrades. We find evidence that ITMW firms remediate deficiencies in a more timely fashion when they appoint a new CFO with IT expertise or upgrade their financial reporting system. Collectively, our results suggest that firms make significant monitoring changes to re-establish organizational legitimacy after receiving an ITMW.
Jacob Z Haislip - One of the best experts on this subject based on the ideXlab platform.
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repairing organizational legitimacy following information technology it material weaknesses executive turnover it expertise and it system upgrades
Journal of Information Systems, 2016Co-Authors: Jacob Z Haislip, Adi Masli, Vernon J Richardson, Juan Manuel SanchezAbstract:ABSTRACT: Since Information Technology (IT)-based internal controls are pivotal in providing access to, and security of, financial records, we argue that an IT-related material weakness (ITMW) is a significant threat to organizational legitimacy. Prior research suggests that firms work to repair legitimacy by Disassociation with executives blamed for the deficiency and the establishment of a monitoring mechanism to ensure the problem is addressed (Suchman 1995). As a test of Disassociation, we find that, relative to a propensity-score-matched sample of non-ITMW firms, ITMW firms experience higher CEO, CFO, and director turnover. As a test of the establishment of a monitoring mechanism to repair organizational legitimacy, we find that ITMW firms hire CEOs, CFOs, and directors with higher levels of IT expertise, and make significant IT system upgrades. We find evidence that ITMW firms remediate deficiencies in a more timely fashion when they appoint a new CFO with IT expertise or upgrade their financial rep...
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repairing organizational legitimacy following information technology it materialweaknesses executive turnover it expertise and it system upgrades
2015Co-Authors: Jacob Z Haislip, Adi Masli, Vernon J Richardson, Juan Manuel SanchezAbstract:Since Information Technology (IT)-based internal controls are pivotal in providing access to, and security of, financial records, we argue that an IT-related material weakness (ITMW) is a significant threat to organizational legitimacy. Prior research suggests that firms work to repair legitimacy by Disassociation with executives blamed for the deficiency and the establishment of a monitoring mechanism to ensure the problem is addressed (Suchman, 1995). As a test of Disassociation, we find that relative to a propensity-score-matched sample of nonITMW firms, ITMW firms experience higher CEO, CFO, and director turnover. As a test of the establishment of a monitoring mechanism to repair organizational legitimacy, we find that ITMW firms hire CEOs, CFOs, and directors with higher levels of IT expertise, and make significant IT system upgrades. We find evidence that ITMW firms remediate deficiencies in a more timely fashion when they appoint a new CFO with IT expertise or upgrade their financial reporting system. Collectively, our results suggest that firms make significant monitoring changes to re-establish organizational legitimacy after receiving an ITMW.
Adi Masli - One of the best experts on this subject based on the ideXlab platform.
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repairing organizational legitimacy following information technology it material weaknesses executive turnover it expertise and it system upgrades
Journal of Information Systems, 2016Co-Authors: Jacob Z Haislip, Adi Masli, Vernon J Richardson, Juan Manuel SanchezAbstract:ABSTRACT: Since Information Technology (IT)-based internal controls are pivotal in providing access to, and security of, financial records, we argue that an IT-related material weakness (ITMW) is a significant threat to organizational legitimacy. Prior research suggests that firms work to repair legitimacy by Disassociation with executives blamed for the deficiency and the establishment of a monitoring mechanism to ensure the problem is addressed (Suchman 1995). As a test of Disassociation, we find that, relative to a propensity-score-matched sample of non-ITMW firms, ITMW firms experience higher CEO, CFO, and director turnover. As a test of the establishment of a monitoring mechanism to repair organizational legitimacy, we find that ITMW firms hire CEOs, CFOs, and directors with higher levels of IT expertise, and make significant IT system upgrades. We find evidence that ITMW firms remediate deficiencies in a more timely fashion when they appoint a new CFO with IT expertise or upgrade their financial rep...
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repairing organizational legitimacy following information technology it materialweaknesses executive turnover it expertise and it system upgrades
2015Co-Authors: Jacob Z Haislip, Adi Masli, Vernon J Richardson, Juan Manuel SanchezAbstract:Since Information Technology (IT)-based internal controls are pivotal in providing access to, and security of, financial records, we argue that an IT-related material weakness (ITMW) is a significant threat to organizational legitimacy. Prior research suggests that firms work to repair legitimacy by Disassociation with executives blamed for the deficiency and the establishment of a monitoring mechanism to ensure the problem is addressed (Suchman, 1995). As a test of Disassociation, we find that relative to a propensity-score-matched sample of nonITMW firms, ITMW firms experience higher CEO, CFO, and director turnover. As a test of the establishment of a monitoring mechanism to repair organizational legitimacy, we find that ITMW firms hire CEOs, CFOs, and directors with higher levels of IT expertise, and make significant IT system upgrades. We find evidence that ITMW firms remediate deficiencies in a more timely fashion when they appoint a new CFO with IT expertise or upgrade their financial reporting system. Collectively, our results suggest that firms make significant monitoring changes to re-establish organizational legitimacy after receiving an ITMW.
Laurent Philippe - One of the best experts on this subject based on the ideXlab platform.
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Publishing Anonymized Set-Valued Data via Disassociation towards Analysis
Future Internet, 2020Co-Authors: Nancy Awad, Jean-françois Couchot, Bechara Al Bouna, Laurent PhilippeAbstract:Data publishing is a challenging task for privacy preservation constraints. To ensure privacy, many anonymization techniques have been proposed. They differ in terms of the mathematical properties they verify and in terms of the functional objectives expected. Disassociation is one of the techniques that aim at anonymizing of set-valued datasets (e.g., discrete locations, search and shopping items) while guaranteeing the confidentiality property known as k m -anonymity. Disassociation separates the items of an itemset in vertical chunks to create ambiguity in the original associations. In a previous work, we defined a new ant-based clustering algorithm for the Disassociation technique to preserve some items associated together, called utility rules, throughout the anonymization process, for accurate analysis. In this paper, we examine the disassociated dataset in terms of knowledge extraction. To make data analysis easy on top of the anonymized dataset, we define neighbor datasets or in other terms datasets that are the result of a probabilistic re-association process. To assess the neighborhood notion set-valued datasets are formalized into trees and a tree edit distance (TED) is directly applied between these neighbors. Finally, we prove the faithfulness of the neighbors to knowledge extraction for future analysis, in the experiments.
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Safe Disassociation of set-valued datasets
Journal of Intelligent Information Systems, 2019Co-Authors: Nancy Awad, Jean-françois Couchot, Bechara Al Bouna, Laurent PhilippeAbstract:Disassociation is a bucketization based anonymization technique that divides a set-valued dataset into several clusters to hide the link between individuals and their complete set of items. It increases the utility of the anonymized dataset, but on the other side, it raises many privacy concerns, one in particular, is when the items are tightly coupled to form what is called, a cover problem. In this paper, we present safe Disassociation, a technique that relies on partial suppression, to overcome the aforementioned privacy breach encountered when disassociating set-valued datasets. Safe Disassociation allows the k ^ m -anonymity privacy constraint to be extended to a bucketized dataset and copes with the cover problem. We describe our algorithm that achieves the safe Disassociation and we provide a set of experiments to demonstrate its efficiency.
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Ant-driven clustering for utility-aware Disassociation of set-valued datasets
2019Co-Authors: Nancy Awad, Jean-françois Couchot, Bechara Al Bouna, Laurent PhilippeAbstract:Data publishing is a challenging task from the privacy point of view. Different anonymization techniques are proposed in the literature to preserve privacy in accordance with some mathematical constraints. Disassociation is one of the anonymization techniques that relies on the km - anonymity privacy constraint to guarantee a certain level of privacy for set-valued datasets (e.g., search and shopping items). Dis-association separates a set-valued dataset by clustering the dataset into groups of records with common frequent items, and then splitting each cluster into record chunks respecting km - anonymity. In this paper, we define a new ant-based clustering algorithm based on the Disassociation technique to keep some of the items associated together throughout the anonymization process. We define these associations as utility rules that should be treated with eagerness while anonymizing the data. We perform a set of experiments to evaluate our algorithm w.r.t. these utility rules.
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Safe Disassociation of Set-Valued Datasets
arXiv: Databases, 2019Co-Authors: Nancy Awad, Jean-françois Couchot, Bechara Al Bouna, Laurent PhilippeAbstract:Disassociation introduced by Terrovitis et al. is a bucketization based anonimyzation technique that divides a set-valued dataset into several clusters to hide the link between individuals and their complete set of items. It increases the utility of the anonymized dataset, but on the other side, it raises many privacy concerns, one in particular, is when the items are tightly coupled to form what is called, a cover problem. In this paper, we present safe Disassociation, a technique that relies on partial-suppression, to overcome the aforementioned privacy breach encountered when disassociating set-valued datasets. Safe Disassociation allows the $k^m$-anonymity privacy constraint to be extended to a bucketized dataset and copes with the cover problem. We describe our algorithm that achieves the safe Disassociation and we provide a set of experiments to demonstrate its efficiency.
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IDEAS - Ant-driven clustering for utility-aware Disassociation of set-valued datasets
Proceedings of the 23rd International Database Applications & Engineering Symposium on - IDEAS '19, 2019Co-Authors: Nancy Awad, Jean-françois Couchot, Bechara Al Bouna, Laurent PhilippeAbstract:Data publishing is a challenging task from the privacy point of view. Different anonymization techniques are proposed in the literature to preserve privacy in accordance with some mathematical constraints. Disassociation is one of the anonymization techniques that relies on the km - anonymity privacy constraint to guarantee a certain level of privacy for set-valued datasets (e.g., search and shopping items). Dis-association separates a set-valued dataset by clustering the dataset into groups of records with common frequent items, and then splitting each cluster into record chunks respecting km - anonymity. In this paper, we define a new ant-based clustering algorithm based on the Disassociation technique to keep some of the items associated together throughout the anonymization process. We define these associations as utility rules that should be treated with eagerness while anonymizing the data. We perform a set of experiments to evaluate our algorithm w.r.t. these utility rules.