Senior Honors Projects, 2010-current

Preferred Name - First Author

Crystal Jin

Date of Award

Fall 2015

Document Type

Dissertation/Thesis

Degree Name

Bachelor of Business Administration (BBA)

Department

School of Accounting

Advisor(s)

Sandra Cereola

Abstract

On October 13, 2011, the U.S. Securities and Exchange Commission issued a guidance on corporate disclosure of cyber-risks and information security breaches (SEC, 2011). To determine if a company disclosed information on the breach, I reviewed the company’s risk factors, management’s discussion and analysis of financial conditions and results of operations, description of the business, legal proceedings, financial statement disclosures, and disclosure controls and procedures. However, the disclosure regulations from this guidance are vague and thus do little to force disclosure of valuable information. The guidance has led to companies disclosing ambiguous, generic risk factors that can be applied to any business in any industry (Ferraro, 2014).

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