ACCT 484 Lecture Notes - Lecture 41: Lennar Corporation, Workiva, Edgar
Document Summary
The role of interactive data on an investor judgement. What we need to change in order to influence investors. Investor judgement: venture capitalist, angel investor, it is important to understand when and how interactive data visualization can result in more effective and efficient decision making. Information presentation and decision making: the efficacy of a given format depends on task and decision maker characteristics. Decision maker characters: contingent to their knowledge level and experience. Special attention: hyperlinking unaudited information to audited financial statements, reporting frequency and presentation format: detecting real activities manipulation. What is cyber security: protecting information. What is cyber security governance: corporate governance, information security governance. What is corporate governance: policies, internal controls. Cyber security insurance: transfer to financial risk associated with network and computer incidents to a third party, been seen as a good cybersecurity governance. Three ts cyber economy: technology, threat, trust. What happened in the real world: target was hacked.