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Cybersecurity in accounting research

Author

Listed:
  • Elina Haapamäki
  • Jukka Sihvonen

Abstract

Purpose - This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which the studies fit. Design/methodology/approach - This is a synthesis paper that summarizes the research literature on cybersecurity, introducing knowledge from the extant research and revealing areas requiring further examination. Findings - This synthesis identifies a research framework that consists of the following research themes: cybersecurity and information sharing, cybersecurity investments, internal auditing and controls related to cybersecurity, disclosure of cybersecurity activities and security threats and security breaches. Practical implications - Academics, practitioners and the public would benefit from a research framework that categorizes the research topics related to cybersecurity in the accounting field. This type of analysis is vital to enhance the understanding of the academic research on cybersecurity and can be used to support the identification of new lines for future research. Originality/value - This is the first literature analysis of cybersecurity in the accounting field, and it has significant implications for research and practice by detailing, for example, the benefits of and obstacles to information sharing. This synthesis also highlights the importance of the model for cybersecurity investments. Further, the review emphasizes the role of internal auditing and controls to improve cybersecurity.

Suggested Citation

  • Elina Haapamäki & Jukka Sihvonen, 2019. "Cybersecurity in accounting research," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 34(7), pages 808-834, July.
    • Handle: RePEc:eme:majpps:maj-09-2018-2004
    DOI: 10.1108/MAJ-09-2018-2004
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    Citations

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    Cited by:

    1. Sylvie Héroux & Anne Fortin, 2024. "Board of directors’ attributes and aspects of cybersecurity disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(2), pages 359-404, June.
    2. Helmi Hentati & Neila Boulila Taktak, 2023. "Unlocking Technological Capabilities to Boost the Performance of Accounting Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 22(4), pages 631-656, December.
    3. Slapničar, Sergeja & Vuko, Tina & Čular, Marko & Drašček, Matej, 2022. "Effectiveness of cybersecurity audit," International Journal of Accounting Information Systems, Elsevier, vol. 44(C).
    4. Guilherme Belloque & Martina K Linnenluecke & Mauricio Marrone & Abhay K Singh & Rui Xue, 2021. "55 years of Abacus: Evolution of Research Streams and Future Research Directions," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 593-618, September.
    5. Maryam Firoozi & Sana Mohsni, 2023. "Cybersecurity disclosure in the banking industry: a comparative study," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 20(4), pages 451-477, December.
    6. Agbodoh-Falschau, Kouassi Raymond & Ravaonorohanta, Bako Harinivo, 2023. "Investigating the influence of governance determinants on reporting cybersecurity incidents to police: Evidence from Canadian organizations’ perspectives," Technology in Society, Elsevier, vol. 74(C).
    7. Rindasu Sinziana-Maria, 2021. "Integrated Information Technology Subjects In The Accounting Curricula – An Analysis Of Emerging Eu Countries," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 154-164, August.

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