IT managers' vs. IT auditors' perceptions of risks: An actor-observer asymmetry perspective

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.