Comparative study on the effects of compliance with IT security and control frameworks on investors’ and auditors’ judgments.
Lim, Kah Huat., Tan, Zhi Ling., Low, Elena Shi Mei. · DR-NTU (Nanyang Technological University) · 2004
The current study aims to examine whether the under- appreciation of the value of IT Security and Control Framework is driven by inadequate IT knowledge or due to the role assumed (i.e., investor versus auditor) while performing the judgment tasks.