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This paper builds a prediction model with four predictor variables and one dependent variable. The predictor variables are users' concerns about IoT privacy, users' concerns about IoT security, users' concerns about IoT awareness, and users' concerns about IoT device use. The dependent variable is users' IoT risk beliefs. The prediction model determines the influential predictor variables that predict the users' IoT risk beliefs. An instrument with five constructs was designed and administered to subjects working in various organizations in the USA. Collected data from 386 usable data were analyzed through multiple regression analysis. The analysis was used to answer the study's research question, which asked which of the four independent/predictor variables are influential in predicting the dependent variable. Results indicated that all four predictor variables were influential in predicting users' IoT risk beliefs, with IoT security concerns more influential than the other three. The findings, theoretical implications, practical implications, and future work are discussed.

This paper explores the role of textual disclosures in the Management, Discussion, and Analysis (MD&A) section of a firm's SEC 10-K filing in predicting a firm's ability to continue as a going concern. Using a sample of firms that filed for bankruptcy between 1995 and 2012 to identify firms that cease as a going concern, we find that both management's opinion about going concern reported in the MD&A and the linguistic tone of the MD&A together provide significant explanatory power in predicting whether a firm will cease as a going concern. Moreover, the predictive ability of MD&A disclosure is incremental to financial ratios, market-based variables, and even the auditor's going concern opinion. We also find that the incremental predictive ability of MD&A disclosures extends to three years prior to bankruptcy.