#3115. The impact of CIO characteristics on data breaches

October 2026publication date
Proposal available till 29-05-2025
4 total number of authors per manuscript3510 $

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Journal’s subject area:
Finance;
Accounting;
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Abstract:
The article explores whether the presence of a CIO role, the characteristics of the human capital of the CIO, and the characteristics of the structural capital of the firm and the CIO are associated with exposure to the firms cybersecurity risk. The results show that firms that report the presence of a CIO are more likely to be hacked, even after weighing the likelihood of a breach and controlling for the likelihood that a firm chooses to disclose information about a CIO.
Keywords:
Chief information officer; CIO characteristics; Cybersecurity; Human capital; Structural capital

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