Accounting & Information Systems - Virginia Tech

The Virginia Tech Department of Accounting and Information Systems is proud to share new research published in Management Science by Dr. Michelle Lowry and Dr. Marshall Vance (Virginia Tech), in collaboration with Dr. Anthony Vance (Virginia Tech Department of Business Information Technology).

Their paper, “Inexpert Supervision: Field Evidence on Boards’ Oversight of Cybersecurity,” explores how boards take on the growing responsibility of cybersecurity oversight despite limited technical expertise.

Through interviews with directors, CISOs, and consultants, the authors show that:

- Directors without cybersecurity backgrounds are active and well-intentioned, but their efforts often remain more symbolic than substantive
- Many nonexpert directors genuinely believe they are fulfilling their duties, even when their oversight lacks depth
- Reliance on CISOs to define both the information and the terms of oversight can create “circular governance”

By highlighting the gap between effort and expertise, the study sheds light on why board-level cybersecurity knowledge is critical—and how it can shape regulatory debates and governance practices.

Read the article: https://doi.org/10.1287/mnsc.2023.04147

At our MACIS Pizza Party 🍕 on March 18, we recognized this year’s student superlative winners as voted on by their classmates. These students are already making an impact and showing incredible promise for the future!

Sloan Grant & Liam Downey – Most Likely to Become a Partner
Caleigh Wilson – Most Likely to Become an Executive
Olivia Batten – Most Likely to Become an Entrepreneur
Arshia Homayouni – Most Likely to Become a Professor
Kyrsten Shawah & Matthew Hollander – Best Leader
Gavin Carraway – Best All-Around Classmate

Congratulations!🎉

Please join us in congratulating Michael Walker, a student in our Master’s of Accounting and Information Systems Program, on earning an outstanding 90 on the FAR section of the CPA Exam! 👏

The Financial Accounting and Reporting section is widely regarded as one of the most challenging parts of the CPA exam, requiring a strong understanding of complex accounting standards and extensive preparation. Scoring a 90 is a remarkable accomplishment and a testament to Michael’s dedication and hard work.

We’re proud to celebrate this achievement and look forward to all that’s ahead for him!

Please join us in congratulating Cecilia Sun, third-year PhD student in Accounting and Information Systems, on being named a recipient of the 2026 Deloitte Foundation Doctoral Fellowship! 👏

Cecilia is one of just 10 students selected nationwide, recognizing her outstanding potential as a researcher.

“Receiving this fellowship is truly an honor. I am grateful for the support and recognition, which motivates me to keep pushing myself as an independent researcher. I feel incredibly lucky to be part of the ACIS program at Virginia Tech’s Pamplin College of Business. The faculty are generous with their time and guidance, and the environment here is collaborative. I have learned so much through their mentorship and from working alongside my peers.”

Cecilia’s achievement reflects not only her dedication to research, but also the strength of the community around her. We’re so proud of you, Cecilia! 👏