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1 – 10 of 563Elina Haapamäki and Jukka Sihvonen
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…
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.
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Data breaches are an increasing phenomenon in today's digital society. Despite the preparations an organization must take to prevent a data breach, it is still necessary to…
Abstract
Purpose
Data breaches are an increasing phenomenon in today's digital society. Despite the preparations an organization must take to prevent a data breach, it is still necessary to develop strategies in the event of a data breach. This paper explores the key recovery areas necessary for data breach recovery.
Design/methodology/approach
Stakeholder theory and three recovery areas (customer, employee and process recovery) are proposed as necessary theoretical lens to study data breach recovery. Three data breach cases (Anthem, Equifax, and Citrix) were presented to provide merit to the argument of the proposed theoretical foundations of stakeholder theory and recovery areas for data breach recovery research.
Findings
Insights from these cases reveal four areas of recovery are necessary for data breach recovery – customer recovery, employee recovery, process recovery and regulatory recovery.
Originality/value
These areas are presented in the data recovery areas model and are necessary for: (1) organizations to focus on these areas when resolving data breaches and (2) future data breach recovery researchers in developing their research in the field.
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Santhosh Srinivas and Huigang Liang
While every firm is striving to embrace digital transformation (DT) to form new differentiating business capabilities, there are dark sides to such initiatives, and it is…
Abstract
Purpose
While every firm is striving to embrace digital transformation (DT) to form new differentiating business capabilities, there are dark sides to such initiatives, and it is essential to acknowledge, identify and address them. The purpose of this paper is to identify and emperically demonstrate the impact of such darksides of DT. While a firm's DT effort may have many dark sides, the authors identify data breaches as the most critical one and focus on proving their impact since it can inflict significant damage to the firm.
Design/methodology/approach
Through the lens of paradox theory, the authors argue that the DT efforts of a firm will lead to increased risk and severity of data breaches. The authors developed a one-of-a-kind longitudinal data set by combining data from multiple sources, including 3604 brands over a 10-year period, and employed a DT performance scorecard to evaluate a firm's DT effort across four key digital selling touchpoints: site, mobile, digital marketing and social media.
Findings
The findings of this study show that a firm's DT efforts pertaining to its mobile and digital marketing platforms significantly increase the likelihood and severity of a data breach event indicating that these two channels are most vulnerable and need heightened attention from firms. Furthermore, the findings suggest that the negative repercussions of some DT initiatives may be minimized as the firm becomes more innovative. The findings can help firms re-strategize their DT efforts by promoting security and also encouraging a balanced communication strategy.
Originality/value
This research is one of the first to identify, recognize and empirically illustrate the downsides of a DT effort that is otherwise thought to provide only benefits.
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Mohamad Amin Hasbini, Tillal Eldabi and Ammar Aldallal
Information security management (ISM) is proving to be an important topic in the modern world; in environments that will rely a great deal on digital technologies, such as smart…
Abstract
Purpose
Information security management (ISM) is proving to be an important topic in the modern world; in environments that will rely a great deal on digital technologies, such as smart cities, ISM research is of high importance and needs to be well analysed. The paper aims to discuss these issues.
Design/methodology/approach
This paper indicates the criticality of ISM for smart cities through the literature, then focusses on top organisational factors influencing ISM in smart city organisations, which are embraced and justified from the literature.
Findings
This paper highlights the need for more research around ISM in the context of smart city organisations, also ISM-related organisational factors that are expected to most influence smart city organisational performance.
Research limitations/implications
This paper is proposed to influence more research in the area of ISM for smart cities among the research community. Additional research is also expected to further validate and examine the selected organisational factors.
Originality/value
This paper presents new information on ISM in smart city organisations, the lack of research in this area, and the criticality of the highlighted issues, creates high value for the conclusions and findings of this research. The paper also highlights top organisational factors that are expected to influence ISM in smart city organisations.
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Bennet Simon von Skarczinski, Arne Dreißigacker and Frank Teuteberg
Literature repeatedly complains about the lack of empirical data on the costs of cyber incidents within organizations. Simultaneously, managers urgently require transparent and…
Abstract
Purpose
Literature repeatedly complains about the lack of empirical data on the costs of cyber incidents within organizations. Simultaneously, managers urgently require transparent and reliable data in order to make well-informed and cost-benefit optimized decisions. The purpose of this paper is to (1) provide managers with differentiated empirical data on costs, and (2) derive an activity plan for organizations, the government and academia to improve the information base on the costs of cyber incidents.
Design/methodology/approach
The authors analyze the benchmark potential of costs within existing literature and conduct a large-scale interview survey with 5,000 German organizations. These costs are directly assignable to the most severe incident within the last 12 months, further categorized into attack types, cost items, employee classes and industry types. Based on previous literature, expert interviews and the empirical results, the authors draft an activity plan containing further research questions and action items.
Findings
The findings indicate that the majority of organizations suffer little to no costs, whereas only a small proportion suffers high costs. However, organizations are not affected equally since prevalence rates and costs according to attack types, employee classes, and other variables tend to vary. Moreover, the findings indicate that board members and IS/IT-managers show partly different response behaviors.
Originality/value
The authors present differentiated insights into the direct costs of cyber incidents, based on the authors' knowledge, this is the largest empirical survey in continental Europe and one of the first surveys providing in-depth cost information on German organizations.
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Kristina Gyllensten and Marianne Torner
The aim of this study was to explore the organizational and social prerequisites for employees' participative and rule-compliant information security behaviour in Swedish nuclear…
Abstract
Purpose
The aim of this study was to explore the organizational and social prerequisites for employees' participative and rule-compliant information security behaviour in Swedish nuclear power production and its related industry. These industries are high-risk activities that must be meticulously secured. Protecting the information security in the related organizations is an essential aspect of this.
Design/methodology/approach
Individual in-depth interviews were conducted with 24 employees in two organizations within the nuclear power industry in Sweden.
Findings
We found that prerequisites for employees' participative and rule-compliant information security behaviour could be categorized into structural, social and individual aspects. Structural aspects included well-adapted rules, knowledge support and resources. Social aspects included a supportive organizational culture, collaboration and adequate resources, and individual aspects included individual responsibility.
Originality/value
The qualitative approach of the study provided comprehensive descriptions of the identified preconditions. The results may thus enable organizations to better promote conditions important for information security in a high-risk industry.
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Elham Rostami and Fredrik Karlsson
This paper aims to investigate how congruent keywords are used in information security policies (ISPs) to pinpoint and guide clear actionable advice and suggest a metric for…
Abstract
Purpose
This paper aims to investigate how congruent keywords are used in information security policies (ISPs) to pinpoint and guide clear actionable advice and suggest a metric for measuring the quality of keyword use in ISPs.
Design/methodology/approach
A qualitative content analysis of 15 ISPs from public agencies in Sweden was conducted with the aid of Orange Data Mining Software. The authors extracted 890 sentences from these ISPs that included one or more of the analyzed keywords. These sentences were analyzed using the new metric – keyword loss of specificity – to assess to what extent the selected keywords were used for pinpointing and guiding actionable advice. Thus, the authors classified the extracted sentences as either actionable advice or other information, depending on the type of information conveyed.
Findings
The results show a significant keyword loss of specificity in relation to pieces of actionable advice in ISPs provided by Swedish public agencies. About two-thirds of the sentences in which the analyzed keywords were used focused on information other than actionable advice. Such dual use of keywords reduces the possibility of pinpointing and communicating clear, actionable advice.
Research limitations/implications
The suggested metric provides a means to assess the quality of how keywords are used in ISPs for different purposes. The results show that more research is needed on how keywords are used in ISPs.
Practical implications
The authors recommended that ISP designers exercise caution when using keywords in ISPs and maintain coherency in their use of keywords. ISP designers can use the suggested metrics to assess the quality of actionable advice in their ISPs.
Originality/value
The keyword loss of specificity metric adds to the few quantitative metrics available to assess ISP quality. To the best of the authors’ knowledge, applying this metric is a first attempt to measure the quality of actionable advice in ISPs.
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W. Alec Cram and Rissaile Mouajou-Kenfack
The growing frequency of cybersecurity incidents commonly requires organizations to notify customers of ongoing events. However, the content contained within these notifications…
Abstract
Purpose
The growing frequency of cybersecurity incidents commonly requires organizations to notify customers of ongoing events. However, the content contained within these notifications varies widely, including differences in the level of detail, apportioning of blame, compensation and corrective action. This study seeks to identify patterns contained within cybersecurity incident notifications by constructing a typology of organizational responses.
Design/methodology/approach
Based on a detailed review of 1,073 global cybersecurity incidents occurring during 2020, the authors obtained and qualitatively analyzed 451 customer notifications.
Findings
The results reveal three distinct organizational response types associated with the level of detail contained within the notification (full transparency, guarded and opacity), as well as three response types associated with the benefitting party (customer interest, balanced interest and company interest).
Originality/value
This work extends past classifications of cybersecurity incident notifications and provides a template of possible notification approaches that could be adopted by organizations.
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Elham Rostami, Fredrik Karlsson and Shang Gao
This paper aims to propose a conceptual model of policy components for software that supports modularizing and tailoring of information security policies (ISPs).
Abstract
Purpose
This paper aims to propose a conceptual model of policy components for software that supports modularizing and tailoring of information security policies (ISPs).
Design/methodology/approach
This study used a design science research approach, drawing on design knowledge from the field of situational method engineering. The conceptual model was developed as a unified modeling language class diagram using existing ISPs from public agencies in Sweden.
Findings
This study’s demonstration as proof of concept indicates that the conceptual model can be used to create free-standing modules that provide guidance about information security in relation to a specific work task and that these modules can be used across multiple tailored ISPs. Thus, the model can be considered as a step toward developing software to tailor ISPs.
Research limitations/implications
The proposed conceptual model bears several short- and long-term implications for research. In the short term, the model can act as a foundation for developing software to design tailored ISPs. In the long term, having software that enables tailorable ISPs will allow researchers to do new types of studies, such as evaluating the software's effectiveness in the ISP development process.
Practical implications
Practitioners can use the model to develop software that assist information security managers in designing tailored ISPs. Such a tool can offer the opportunity for information security managers to design more purposeful ISPs.
Originality/value
The proposed model offers a detailed and well-elaborated starting point for developing software that supports modularizing and tailoring of ISPs.
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Abstract
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