Journal of Information Systems · 2020 · 105 citations · 73 references
BusinessComputer ScienceInformation SystemsComputer SecurityInformation Security ManagementSecurity GovernanceCyber RiskCybersecurity GovernanceCybersecurity ManagementCybersecurity StrategyInformation Security GovernanceSecurity ManagementAnnual Financial ReportsCybersecurity DisclosureCybersecurity Incident RiskCybersecurity RegulationCybersecurity Risk ManagementCybersecurity VulnerabilityIntegrative Literature ReviewSecurities And Exchange Commission Oversight
Rapid advances in information technology have transformed business communications, heightening cybersecurity risk and prompting regulatory guidance, yet the literature lacks an integrative review to chart future research directions. The study aims to analyze cybersecurity research across accounting, information systems, computer science, and general business disciplines. The authors review and classify 68 cybersecurity papers, examining determinants, consequences, and remedial strategies to identify future research opportunities. The review identifies gaps and future research opportunities in cybersecurity, focusing on determinants, consequences, and remedial strategies.
ABSTRACT Advances in information technology have greatly changed communications and business transactions between firms and their customers and suppliers. As a result, cybersecurity risk attracts ever increasing attention from firms, regulators, customers, shareholders, and academics. For instance, the Securities and Exchange Commission has released guidance on the disclosure of cybersecurity risks and incidents, along with potential internal control solutions, in the managers' discussion and analysis section of 10-K annual financial reports. Despite increasing interest in cybersecurity research, the literature lacks an integrative review of existing research identifying opportunities for future cybersecurity developments. In this study, we conduct an extensive analysis of cybersecurity-related papers in the accounting, information systems, computer science, and general business disciplines. Our review integrates and classifies 68 cybersecurity papers, examines cybersecurity determinants, consequences, and remedial strategies, and identifies future research opportunities based on the current state of the literature.
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From information security to cyber security
Rossouw von Solms, Johan van Niekerk · Computers & Security · 2013 · 1K citations