Graduation Semester and Year
Spring 2024
Language
English
Document Type
Dissertation
Degree Name
Doctor of Philosophy in Accounting
Department
Accounting
First Advisor
Nandu J. Nagarajan
Abstract
In my dissertation, I examine how a firm's position in the supply chain information network affects its cyber risk exposure and cyber risk management. First, I document that firms that are more central in the supply chain information network have higher cyber risk exposure. Second, the positive association between firm centrality and cyber risk is mitigated by both the IT governance strength of the focal firm and its supply chain partners. Third, the exposure to cyber-attacks through supply chain information networks also has several implications on corporate policies. I find that managers of more central firms are more likely to include discussions of their supply chain cyber risks in their SEC 10-K filings to inform investors about such exposure. Additionally, more central firms reduce the likelihood and impact of being breached by adopting more stringent internal controls over IT and inventory. Additionally, central firms maintain a higher level of cash holdings to reduce the impact of actual supply chain cyber-attacks. Finally, firms proactively monitor the IT governance of their supply chain partners.
Keywords
Supply chain centrality, Cyber risk, IT governance, Risk management
Disciplines
Accounting | Business Analytics | Management Information Systems | Operations and Supply Chain Management
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Recommended Citation
Bui, Long, "SUPPLY CHAIN CENTRALITY, CYBER RISK AND SUPPLY CHAIN IT GOVERNANCE" (2024). Accounting Dissertations. 1.
https://mavmatrix.uta.edu/accounting_dissertations/1
Included in
Accounting Commons, Business Analytics Commons, Management Information Systems Commons, Operations and Supply Chain Management Commons