IT managers’ vs. IT auditors’ perceptions of risks: An actor–observer asymmetry perspective

A.L.P. Nuijten*, Mark Keil, Gert Van der Pijl, Harry Commandeur

*Corresponding author for this work

Research output: Contribution to journalArticleAcademicpeer-review

Abstract

With the growing role of information technology (IT), many organizations struggle with IT-related risks. Both IT
managers and IT auditors are involved in assessing, monitoring, and reporting IT risks, but this does not
necessarily mean that they share the same views. In this study, we draw upon the actor–observer asymmetry
perspective to understand differences in IT managers’ vs. IT auditors’ perceptions of risks. Through a quasi experiment with 76 employees of a financial institution, we found that IT managers and IT auditors showed the expected actor–observer differences. Implications for both research and practice are discussed.
Original languageEnglish
Pages (from-to)80-93
Number of pages14
JournalInformation & Management
Volume55
Issue number1
DOIs
Publication statusPublished - Jan 2018

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Keywords

  • IT risk perception
  • Actor–observer asymmetry
  • IT audit
  • GROUP POLARIZATION
  • MODEL
  • EFFECT SIZE
  • INFORMATION SECURITY
  • DECISION-MAKING
  • Actor-observer asymmetry
  • SYSTEMS
  • SELECTIVE PERCEPTION
  • PROJECT RISK
  • MIS IMPLEMENTATION
  • DELPHI

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