INSURANCE FOR CYBER RISK MANAGEMENT

Martin P. Loeb
　
Professor of Accounting and Information Assurance
Deloitte & Touche Faculty Fellow
Van Munching Hall 3351
Robert H. Smith School of Business
The University of Maryland
College Park, MD 20742, USA
Phone: (301) 405-2209
E-Mail: mloeb@rhsmith.umd.edu
WEB: www.rhsmith.umd.edu/faculty/mloeb/

Book

Managing Cybersecurity Resources: A Cost-Benefit Analysis

SOX and Information Security

Gordon, L. A., M. P. Loeb, Willia m Lu cyshyn, an d Tashfeen S ohail, "T he Impact of the Sarbanes-Oxley Act on the Corporate Disclosures of Information Security Activities," Journal of Accounting and Public Policy, Vol. 25, No. 5, 2006, pp. 503-530.

This paper empirically examines the impact of the Sarbanes-Oxley Act (SOX) of 2002 on the voluntary disclosure of information security activities by corporations. The empirical evidence provided clearly indicates that SOX is having a positive impact on such disclosure. These findings provide strong indirect evidence that corporate information security activities are receiving more focus since the passage of SOX than before SOX was enacted.

　

　