Cousins Separated by a Common Language: Perceptions of Information Technology Risk
Ashley A. Bush., Paul M. Di Gangi · The International Journal of Digital Accounting Research · 2014
The authors employ a seeded, ranking type Delphi to answer the following research question: how do each of the major stakeholder groups within organizations (representing both strategic and operational levels) conceptualize the risks associated with IT in operations?Using three expert panels drawn from Big 4 IT audit groups and Fortune 1000 business/IT managers, we identify the IT risks most salient to these groups, explore areas of convergence/divergence among them, and offer theoretical and practical implications from this research.