01853nas a2200169 4500008004100000245008700041210006900128260004200197520122100239653001501460653000801475100002001483700002101503700001901524700001701543856012301560 2022 eng d00aDo Measures of Security Compliance Intent Equal Non-Compliance Scenario Agreement?0 aDo Measures of Security Compliance Intent Equal NonCompliance Sc aCopenhagen, Denmark, Dec. 2022c20223 aTo better protect organizations from the threat of insiders, IS security (ISS) research frequently emphasizes IS Security Policy (ISP) behavior. The effectiveness of an assessment model is typically analyzed either using short survey statements (behavior survey) or by using scenario agreement (prospective scenario) to measure current and prospective compliance (or non-compliance) behavior. However, a significant gap is the lack of statistical evidence to demonstrate that these two measures or dependent variables (DV) sufficiently agree with one another. We report on an effort to compare and contrast two assessment models which employed alternate styles of DVs and demonstrate that the primary construct from two different ISS behavioral theories had approximately the same effect size on either of the DVs. Our findings add support for substantial (but not overly correlated) synchronization between the two DV values, since we also observe that the prospective scenario non-compliance measure resulted in lower model fit while the behavior survey compliance measures fit both models with higher accuracy. We discuss our findings and recommend that for many studies there can be value in employing both DVs.10aAccounting10aBIS1 aMarshall, Byron1 aShadbad, Forough1 aCurry, Michael1 aBiros, David u/biblio/do-measures-security-compliance-intent-equal-non-compliance-scenario-agreement01771nas a2200169 4500008004100000245008700041210006900128260004200197520122100239653001501460653000801475100002001483700002101503700001901524700001701543856004101560 2022 eng d00aDo Measures of Security Compliance Intent Equal Non-Compliance Scenario Agreement?0 aDo Measures of Security Compliance Intent Equal NonCompliance Sc aCopenhagen, Denmark, Dec. 2022c20223 aTo better protect organizations from the threat of insiders, IS security (ISS) research frequently emphasizes IS Security Policy (ISP) behavior. The effectiveness of an assessment model is typically analyzed either using short survey statements (behavior survey) or by using scenario agreement (prospective scenario) to measure current and prospective compliance (or non-compliance) behavior. However, a significant gap is the lack of statistical evidence to demonstrate that these two measures or dependent variables (DV) sufficiently agree with one another. We report on an effort to compare and contrast two assessment models which employed alternate styles of DVs and demonstrate that the primary construct from two different ISS behavioral theories had approximately the same effect size on either of the DVs. Our findings add support for substantial (but not overly correlated) synchronization between the two DV values, since we also observe that the prospective scenario non-compliance measure resulted in lower model fit while the behavior survey compliance measures fit both models with higher accuracy. We discuss our findings and recommend that for many studies there can be value in employing both DVs.10aAccounting10aBIS1 aMarshall, Byron1 aShadbad, Forough1 aCurry, Michael1 aBiros, David uhttps://aisel.aisnet.org/wisp2022/1900839nas a2200169 4500008004100000245009300041210006900134260004200203520019900245653001500444653000800459100001900467700002000486700002100506700001900527856012300546 2022 eng d00aWill SOC Telemetry Data Improve Predictive Models of User Riskiness? A Work in Progress0 aWill SOC Telemetry Data Improve Predictive Models of User Riskin aCopenhagen, Denmark, Dec. 2022c20223 aThis extended abstract describes our planned efforts to usefully integrate psychometric and telemetry data to help identify cybersecurity risks and more effectively analyze cybersecurity events.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aShadbad, Forough1 aHong, Sanghyun u/biblio/will-soc-telemetry-data-improve-predictive-models-user-riskiness-work-progress02597nas a2200193 4500008004100000245007500041210006900116260000900185300000900194490000700203520197500210653001502185653000802200100002002208700001902228700001802247700002402265856011402289 2021 eng d00aMachine Learning and Survey-based Predictors of InfoSec Non-Compliance0 aMachine Learning and Surveybased Predictors of InfoSec NonCompli c2021 a1-200 v133 aSurvey items developed in behavioral Information Security (InfoSec) research should be practically useful in identifying individuals who are likely to create risk by failing to comply with InfoSec guidance. The literature shows that attitudes, beliefs, and perceptions drive compliance behavior and has influenced the creation of a multitude of training programs focused on improving ones’ InfoSec behaviors. While automated controls and directly observable technical indicators are generally preferred by InfoSec practitioners, difficult-to-monitor user actions can still compromise the effectiveness of automatic controls. For example, despite prohibition, doubtful or skeptical employees often increase organizational risk by using the same password to authenticate corporate and external services. Analysis of network traffic or device configurations is unlikely to provide evidence of these vulnerabilities but responses to well-designed surveys might. Guided by the relatively new IPAM model, this study administered 96 survey items from the Behavioral InfoSec literature, across three separate points in time, to 217 respondents. Using systematic feature selection techniques, manageable subsets of 29, 20, and 15 items were identified and tested as predictors of non-compliance with security policy. The feature selection process validates IPAM's innovation in using nuanced self-efficacy and planning items across multiple time frames. Prediction models were trained using several ML algorithms. Practically useful levels of prediction accuracy were achieved with, for example, ensemble tree models identifying 69% of the riskiest individuals within the top 25% of the sample. The findings indicate the usefulness of psychometric items from the behavioral InfoSec in guiding training programs and other cybersecurity control activities and demonstrate that they are promising as additional inputs to AI models that monitor networks for security events.10aAccounting10aBIS1 aMarshall, Byron1 aCurry, Michael1 aCorreia, John1 aCrossler, Robert, E u/biblio/machine-learning-and-survey-based-predictors-infosec-non-compliance-000568nas a2200157 4500008004100000245007500041210006900116260000900185653001500194653000800209100002000217700001900237700001800256700002400274856011200298 2021 eng d00aMachine Learning and Survey-based Predictors of InfoSec Non-Compliance0 aMachine Learning and Surveybased Predictors of InfoSec NonCompli c202110aAccounting10aBIS1 aMarshall, Byron1 aCurry, Michael1 aCorreia, John1 aCrossler, Robert, E u/biblio/machine-learning-and-survey-based-predictors-infosec-non-compliance01598nas a2200157 4500008004100000245013000041210006900171260000900240520106500249653001501314653000801329100001901337700002001356700002401376856004001400 2019 eng d00aIdentifying potentially risky insider on-compliance using machine learning to assess multiple protection motivation behaviors0 aIdentifying potentially risky insider oncompliance using machine c20193 aCybersecurity researchers have made significant steps to understand the mechanisms of security policy compliance and unify theories of security behavior. However, due partly to the limitations of traditional variance model statistical methods, these studies by necessity typically focus on a single security policy issue. By contrast, new machine learning algorithms frequently employed by data scientists offer great promise as a new statistical approach for examining robust individualized interpretations of policy and can also identify potentially risky behaviors. This study proposes to explore cybersecurity training impediments of multiple protection motivation behaviors in ransomware prevention training. It demonstrates the feasibility of using machine learning with survey items from the cybersecurity research to predict non-compliance. It also illustrates a potentially novel method to statistically validate research theory through higher levels of ML prediction. This study is a work in progress and we seek feedback on its design and relevance.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aCrossler, Robert, E uhttps://aisel.aisnet.org/wisp2019/101681nas a2200193 4500008004100000245008400041210006900125260000900194300001200203490000700215520112200222653001501344653000801359100001901367700002001386700001801406700002401424856003901448 2019 eng d00aInfoSec Process Action Model (IPAM): Targeting Insider's Weak Password Behavior0 aInfoSec Process Action Model IPAM Targeting Insiders Weak Passwo c2019 a201-2250 v333 aThe possibility of noncompliant behavior is a challenge for cybersecurity professionals and their auditors as they try to estimate residual control risk. Building on the recently proposed InfoSec Process Action Model (IPAM), this work explores how nontechnical assessments and interventions can indicate and reduce the likelihood of risky individual behavior. The multi-stage approach seeks to bridge the well-known gap between intent and action. In a strong password creation experiment involving 229 participants, IPAM constructs resulted in a marked increase in R2 for initiating compliance behavior with control expectations from 47 percent to 60 percent. Importantly, the model constructs offer measurable indications despite practical limitations on organizations' ability to assess problematic individual password behavior. A threefold increase in one measure of strong password behavior suggested the process positively impacted individual cybersecurity behavior. The results suggest that the process-nuanced IPAM approach is promising both for assessing and impacting security compliance behavior.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aCorreia, John1 aCrossler, Robert, E uhttps://doi.org/10.2308/isys-5238101824nas a2200169 4500008004100000245005500041210005500096260000900151520135500160653001501515653000801530100001901538700002001557700001801577700001801595856004101613 2018 eng d00aFear Appeals Versus Priming in Ransomware Training0 aFear Appeals Versus Priming in Ransomware Training c20183 aEmployee non-compliance is at the heart of many of today’s security incidents. Training programs often employ fear appeals to motivate individuals to follow policy and take action to reduce security risks. While the literature shows that fear appeals drive intent to comply, there is much less evidence of their impact after intention is formed. Building on IPAM – a process nuanced model for compliance training and assessment – this study contrasts the impact of fear appeals vs. self-efficacy priming on ransomware training. In our proposed study, a pool of students will participate in a three-step series of training events. Some participants will encounter enhanced fear appeals at each step while others will be presented with materials that include
priming signals intended to foster development of increased self-efficacy. Previously identified
drivers of behavior (intent, processed-nuanced forms of self-efficacy, and outcome expectations)
are measured so that the effect of the treatments can be contrasted. A scenario agreement
methodology is used to indicate behavior as a dependent variable. We expect to show that while
fear appeals are useful and help build intent to comply at the motivational stage, process-nuanced
self-efficacy treatments are expected have a stronger effect on behavior post-intentional.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aCrossler, Rob1 aCorreia, John uhttps://aisel.aisnet.org/wisp2018/1/02095nas a2200181 4500008004100000245009600041210006900137260000900206490000700215520144300222653001501665653000801680100001901688700002001707700002401727700001801751856014401769 2018 eng d00aInfoSec Process Action Model (IPAM): Systematically Addressing Individual Security Behavior0 aInfoSec Process Action Model IPAM Systematically Addressing Indi c20180 v493 aWhile much of the extant InfoSec research relies on single assessment models that predict intent to act, this article proposes a multi-stage InfoSec Process Action Model (IPAM) that can positively change individual InfoSec behavior. We believe that this model will allow InfoSec researchers to focus more directly on the process which leads to action and develop better interventions that address problematic security behaviors. Building on successful healthcare efforts which resulted in smoking cessation, regular exercise and a healthier diet, among others, IPAM is a hybrid, predictive, process approach to behavioral InfoSec improvement. IPAM formulates the motivational antecedents of intent as separate from the volitional drivers of behavior. Singular fear appeals often seen in InfoSec research are replaced by more nuanced treatments appropriately differentiated to support behavioral change as part of a process; phase-appropriate measures of self-efficacy are employed to more usefully assess the likelihood that a participant will act on good intentions; and decisional balance –assessment of pro and con perceptions – is monitored over time. These notions better align InfoSec research to both leading security practice and to successful comparators in healthcare. We believe IPAM can both help InfoSec research models better explain actual behavior and better inform practical security-behavior improvement initiatives.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aCrossler, Robert, E1 aCorreia, John uhttps://www.researchgate.net/publication/321138048_InfoSec_Process_Action_Model_IPAM_Systematically_Addressing_Individual_Security_Behavior01991nas a2200169 4500008004100000245005700041210005500098260000900153490000700162520151400169653001501683653000801698100001901706700002001725700001901745856005701764 2017 eng d00aA Normative Model for Assessing SME IT Effectiveness0 aNormative Model for Assessing SME IT Effectiveness c20170 v153 aInformation technology (IT) is a key enabler of modern small businesses, yet fostering reliably
effective IT systems remains a significant challenge. This paper presents a light weight IT
effectiveness model for small businesses to assess their IT and formulate strategies for
improvement. Employing an action research approach we investigate a mixed method analysis of
120 survey responses from small family businesses and user participation in 10 semi-structured
interviews. We then conduct critical reflection to identify refinements which are validated using
72 survey responses from university students. The results present compelling evidence that
employees’ normative patterns (norms) are a significant driver of IT effectiveness in a second
order PLS predictive model able to explain 26% of observed variance.
A norms-based approach to IT effectiveness helps fill a significant research and managerial gap
for organizations unable or unwilling to adopt IT best practice frameworks used by large
organizations. Our findings imply that comparing norms to IT best practices may offer a less
technical approach to assessing IT operations, which may be well suited to small businesses.
Although further investigation cycles are needed to systematically test this model, we encourage
small business managers to: 1) anticipate IT risks and mitigate them; 2) identify measures of IT
performance, and monitor them, and 3) review/synchronize business and IT goals.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aKawalek, Peter uhttp://scholarworks.lib.csusb.edu/ciima/vol15/iss1/300515nas a2200157 4500008004100000245006700041210006700108260000900175653001500184653000800199100002000207700001900227700001800246700001800264856007500282 2017 eng d00aPersonal Motivation Measures for Personal IT Security Behavior0 aPersonal Motivation Measures for Personal IT Security Behavior c201710aAccounting10aBIS1 aMarshall, Byron1 aCurry, Michael1 aCorreia, John1 aCrossler, Rob uhttp://aisel.aisnet.org/amcis2017/InformationSystems/Presentations/27/01759nas a2200193 4500008004100000245005900041210005700100260000900157300000700166520123900173653001501412653000801427100001901435700002001454700001501474700002201489700001701511856003701528 2016 eng d00aBA302: Microsoft Dynamics NAV ERP Exercise/Walkthrough0 aBA302 Microsoft Dynamics NAV ERP ExerciseWalkthrough c2016 a253 aWhether you enter the workforce as a sales manager, financial accountant or office admin, chances are that you will be working with some type of Enterprise Resource Planning (ERP) system. The purpose of this exercise/walkthrough is to familiarize you with a typical business process as it is commonly executed with the help of one of the leading ERP systems in the market today – Microsoft Dynamics NAV. This exercise will walk you through the six steps of a typical sales process: 1) Creating a customer order; 2) Backordering an out-of-stock item; 3) Receiving the backordered item; 4) Shipping the customer the ordered items and invoicing the customer; 5) Receiving payment from the customer; 6) Making a payment to the vendor from whom we backordered. As you make your way through this exercise, you should realize that in a real company this process would be executed by different people working in different departments. They all will interact with the ERP; i.e., they all retrieve information from the ERP and store new information in it, as the sales process progresses. In this exercise you take on the role of each of these people, giving you a sense of how the sales order is processed both by the company and by the ERP.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aRaja, V.T.1 aReitsma, Reindert1 aWydner, Kirk uhttp://hdl.handle.net/1957/5985800501nas a2200145 4500008004100000245006400041210006400105260000900169653001500178653000800193100001900201700002000220700001800240856009700258 2016 eng d00aHope for change in individual security behavior assessments0 aHope for change in individual security behavior assessments c201610aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aCrossler, Rob u/biblio/hope-change-individual-security-behavior-assessments00614nas a2200133 4500008004100000245016100041210006900202260000900271653001500280653000800295100001900303700002000322856013800342 2015 eng d00aAffordance Perception in Risk Adverse IT Adoption: An Agenda to Identify Drivers of Risk Consideration and Control Adoption in Individual Technology Choices0 aAffordance Perception in Risk Adverse IT Adoption An Agenda to I c201510aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron u/biblio/affordance-perception-risk-adverse-it-adoption-agenda-identify-drivers-risk-consideration-and01537nas a2200181 4500008004100000245007500041210006900116260000900185300001000194490000700204520094600211653001501157653000801172100001901180700002001199700001901219856011701238 2015 eng d00aImproving IT Assessment with IT Artifact Affordance Perception Priming0 aImproving IT Assessment with IT Artifact Affordance Perception P c2015 a17-280 v193 aAccurately assessing organizational information technology (IT) is important for accounting professionals, but also difficult. Both auditors and the professionals from whom they gather data are expected to make nuanced judgments regarding the adequacy and effectiveness of controls that protect key systems. IT artifacts (policies, procedures, and systems) are assessed in an audit because they “afford” relevant action possibilities but perception preferences shade the results of even systematic and well-tested assessment tools. This study of 246 business students makes two important contributions. First we demonstrate that a tendency to focus on either artifact or organizational imperative systematically reduces the power of well-regarded IT measurements. Second, we demonstrate that priming is an effective intervention strategy to increase the predictive power of constructs from the familiar technology acceptance model (TAM).10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aKawalek, Peter uhttp://people.oregonstate.edu/~marshaby/Papers/IJAIS%20-%20IT%20Artifact%20Affordance%20Perception%20Priming.pdf01587nas a2200181 4500008004100000245010400041210006900145260000900214300001200223490000700235520102800242653001501270653000801285100001901293700002001312700001901332856005401351 2014 eng d00aIT Artifact Bias: How exogenous predilections influence organizational information system paradigms0 aIT Artifact Bias How exogenous predilections influence organizat c2014 a427-4360 v343 aEfforts in IS research have long sought to bridge the gap between the information technology (IT) function and strategic business interests. Efforts in IS research have long sought to bridge the gap between the information technology (IT) function and the strategic business interests. People perceive affordances (possibilities for action) in information technology artifacts differently as cognitive structures (schema) which bias individual focus. This study explores how an individual’s tendency to perceive the ‘trees’ in an IT ‘forest’ (artifact preference), affects their assessment of efforts to achieve more effective IT outcomes. The effect is demonstrated using a relatively simple IT success model. Further, in a sample of 120 survey responses supported by ten semi-structured interviews we demonstrate that job role and organizational IT complexity systematically impact artifact perception. A better understanding of IT artifact bias promises to help organizations better assess information systems.10aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron1 aKawalek, Peter uhttp://dx.doi.org/10.1016/j.ijinfomgt.2014.02.00500517nas a2200145 4500008004100000245006900041210006500110260001900175653001500194653000800209100002000217700001900237700001900256856009600275 2014 eng d00aThe Moderating Power of IT Bias on User Acceptance of Technology0 aModerating Power of IT Bias on User Acceptance of Technology aAucklandc201410aAccounting10aBIS1 aMarshall, Byron1 aCurry, Michael1 aKawalek, Peter u/biblio/moderating-power-it-bias-user-acceptance-technology00411nas a2200133 4500008004100000245003500041210003500076260002700111653001500138653000800153100001900161700002000180856007700200 2012 eng d00aDisentangling IT Artifact Bias0 aDisentangling IT Artifact Bias aOrlando, Floridac201210aAccounting10aBIS1 aCurry, Michael1 aMarshall, Byron u/biblio/disentangling-it-artifact-bias-000459nas a2200109 4500008004100000245007500041210006900116260002500185653000800210100001900218856011200237 2012 eng d00aIT Effectiveness Norms and Organizational Success: a Literature Review0 aIT Effectiveness Norms and Organizational Success a Literature R aManchester, UKc201210aBIS1 aCurry, Michael u/biblio/it-effectiveness-norms-and-organizational-success-literature-review01804nas a2200169 4500008004100000245006300041210006300104260000900167490000700176520125500183653001501438653000801453100002001461700001901481700002201500856011201522 2011 eng d00aOrganizational Information Technology Norms and IT Quality0 aOrganizational Information Technology Norms and IT Quality c20110 v113 aThe effectiveness of IT governance initiatives in improving IT’s contribution to organizational success has been demonstrated but the mechanisms by which improved outcomes are realized have largely remained unexplored. Although IT governance tools such as COBIT and ITIL specify procedures and policies for the management of IT resources, the experts who developed those tools also embedded a set of core principles or ‘norms’ in the underlying frameworks. This article explores these norms and their role in the realization of organizational IT quality. Through analysis of normative messages implicitly expressed in the documentation elements provided by COBIT, we extract two norms (commitment to improvement and a risk/control perspective) thought to indicate that an organization has adopted the spirit of IT governance. Next, we model the relationship between adoption of these norms and IT quality and evaluate the model with data from a survey of 86 individuals who use, manage, and/or deliver organizational IT services. Principal component analysis is used to validate the survey items. Results show statistically significant relationships between norm adoption, participation in norm-driven activities, and organizational IT quality.10aAccounting10aBIS1 aMarshall, Byron1 aCurry, Michael1 aReitsma, Reindert uhttp://www.iima.org/index.php?option=com_phocadownload&view=category&id=60:2011-volume-11-issue-4&Itemid=6801844nas a2200157 4500008004100000245005200041210005100093260000900144520135600153653001501509653000801524100002001532700001901552700002201571856009301593 2010 eng d00aDoes Using CobiT Improve IT Solution Proposals?0 aDoes Using CobiT Improve IT Solution Proposals c20103 aThe CobiT (Control Objectives for Information and related Technology) framework is designed to help organizations implement IT governance practices by systematically shaping identifiable IT processes to better leverage IT expenditures. The control structure advocated in CobiT embodies governance notions including business alignment, a risk/control perspective, systematic measurement, accountability, and continuous improvement. Despite the rise of internal control regulation, not all organizations have implemented systematic IT controls and many, notably small, organizations may never do so. This study explores whether exposing decision makers to CobiT positively affects the IT solutions they generate. We present a framework (drawn primarily from the structure of CobiT) for identifying normatively better IT plans as measured by application of governance principles. We report on 115 IT solution proposals created by business students. The proposals developed using CobiT more frequently took a risk/control approach, addressed the need for continuous improvement, referred to general IT processes, identified the people who should implement a solution, and proposed more measures of success. Thus, exposing decision makers to a systematic IT governance framework promises to help them generate more comprehensive solutions to IT challenges.10aAccounting10aBIS1 aMarshall, Byron1 aCurry, Michael1 aReitsma, Reindert u/biblio/does-using-cobit-improve-it-solution-proposals-001595nas a2200157 4500008004100000245003900041210003900080260004900119520110400168653001501272653000801287100002001295700001901315700002201334856008101356 2010 eng d00aIT Governance Norms and IT Success0 aIT Governance Norms and IT Success aDecember 2010, Saint Louis, MO, U.S.A.c20103 aThe checklists included in well-known IT governance frameworks may be a good fit for
large organizations that face regulatory pressure and a need for large-scale coordination
but may be less appropriate for smaller organizations. Core IT governance principles
embedded in the structure of CobiT, ITIL, and ISO2000 can be expressed as a set of IT
governance norms including business alignment, a risk/control perspective, systematic
measurement, accountability, and continuous improvement. In this study, we model IT
effectiveness and willingness to comply with best practices as effects of adopting these
norms. We propose a set of survey items tailored to help assess the constructs in this
model then partially validate them using principal components analysis. Survey
responses (n=86) reveal a significant connection between evidence of norm adoption in
organizations and IT success. This norms-based paradigm may be useful in bringing
some of the benefits of IT governance to the smaller organizations that are thought to
drive economic growth and employment.10aAccounting10aBIS1 aMarshall, Byron1 aCurry, Michael1 aReitsma, Reindert u/biblio/it-governance-norms-and-it-success-000459nas a2200109 4500008004100000245007800041210006900119260002300188653000800211100001900219856011100238 2009 eng d00aInternet Marketing: How to Use SEO and Social Networking to Reach Clients0 aInternet Marketing How to Use SEO and Social Networking to Reach aPortland, ORc200910aBIS1 aCurry, Michael u/biblio/internet-marketing-how-use-seo-and-social-networking-reach-clients00471nas a2200109 4500008004100000245008600041210006900127260002400196653000800220100001900228856011400247 2009 eng d00aLightening In a Bottle: Aligning Technology with Natural Area Goals and Strategy.0 aLightening In a Bottle Aligning Technology with Natural Area Goa aVancouver, WAc200910aBIS1 aCurry, Michael u/biblio/lightening-bottle-aligning-technology-natural-area-goals-and-strategy00385nas a2200109 4500008004100000245005300041210005100094260001900145653000800164100001900172856008400191 2007 eng d00aeConsulting to improve the client's bottom line.0 aeConsulting to improve the clients bottom line aReno, NVc200710aBIS1 aCurry, Michael u/biblio/econsulting-improve-clients-bottom-line