...Aditya Pandu Wicaksono; Layly Rahmawati Purpose This study aims to investigate the relationship between corporate governance and cybersecurity disclosure in Indonesian banks listed on the Indonesia Stock Exchange that adopt a two-tier governance system. Corporate governance is represented by board...

...Munther Al-Nimer; Nemer Badwan; Mo’taz Al Zobi; Suhaib Al-Khazaleh; Soukaina Abdallah-Ou-Moussa; Montaser Hamdan Purpose This paper aims to examine the nonlinear impact of corporate governance ( CG ) on bank performance by exploring the moderating role of cybersecurity policy ( CSP...

... not show if this translates into service improvements as perceived by the customer. Practical implications – Information security governance should be made an integral part of corporate governance and is an effective strategic technique, if software outsourcing business enterprises want to achieve...

... comprise structure, process, and relational mechanisms. Originality/value IT governance is a part of corporate governance to help organizations manage risks and protect themselves from technology‐related losses. The framework provides a starting point for researchers and practitioners to further...

.../approach Basic information system requirements are presented for compliance with the Sarbanes‐Oxley Act. These requirements are compared with the provisions made by the vendors (like SAP, Microsoft, etc.) to address the issues raised by the legislators and the OECD's corporate governance principles...