Inexpert Supervision: Field Evidence on Boards’ Oversight of Cybersecurity

The authors thank the board directors, cybersecurity executives, and consultants who agreed to participate in this research and Chris Barhorst, France Bélanger, Mary Ellen Carter, Christie Hayne, Eldar Maksymov, Jeff Pittman, Vern Richardson, Sarah Stein, Kimberly Walker, David Wood, and the workshop participants at Arizona State University, Baruch College, the Brigham Young University Accounting Research Symposium, the Corporate Governance and Executive Compensation Research Series, the International Conference on Information Systems Accounting and Information Systems pre-conference workshop, Miami University, the University of Jyväskylä, the University of South Florida, Georgetown University, the Virginia Accounting Research Conference, and Virginia Tech for comments.