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This paper aims to examine the impact of the assurance and advisory role of internal audit (ADRIA) on organisational, human and technical proactive measures to enhance cybersecurity (CS).

The questionnaire was used to collect data for 97 internal auditors (IAu) from the Gulf Cooperation Council countries. The authors used partial least squares (PLS) to test the hypotheses.

The results show a positive effect of the ADRIA on each of the organisational proactive measures, human proactive measures and technical proactive measures to enhance CS. The study also found a positive effect of the confirmatory role of IA on both human proactive measures and technical proactive measures to enhance CS. No effect of the confirmatory role of IA on the organisational proactive measures is found.

This study focused on only three proactive measures to enhance CS, and this study was limited to the opinions of IAu. In addition, the study was limited to using regression analysis according to the PLS method.

The results of this study show that managers need to consider the influential role of IA as a value-adding activity in reducing CS risks and activating proactive measures. Also, IAu must expand its capabilities, skills and knowledge in CS auditing to provide a bold view of cyber threats. At the same time, the institutions responsible for preparing IA standards should develop standards and guidelines that help IAu to play assurance and advisory roles.

To the best of the authors’ knowledge, this is the first study of its kind that deals with the impact of the assurance and ADRIA on proactive measures to enhance CS. In addition, the study determines the nature of the advisory role and the assurance role of IA to strengthen CS.

This paper aims to investigate the influence of cybersecurity awareness and compliance attitudes on the protective behaviours exhibited by employees. This study also aims to explore the complex correlation between the level of awareness about cybersecurity measures and attitudes towards compliance with these measures. Additionally, it looks at how these factors collectively impact employees’ behaviour to protect organisational assets and information.

This study uses a quantitative research methodology in which primary data are gathered using a survey questionnaire distributed to personnel employed at Vietnamese organisations. The data are analysed, and the validity of the measurement and structural equation model is assessed using a partial least squares–structural equation model approach after the collection of all the survey responses.

The provision of policies and security education, training and awareness programmes are strongly and positively associated with cybersecurity awareness. Moreover, cybersecurity awareness plays an important role in shaping attitudes and intentions towards information security policy compliance (ISPC). Attitude is positively associated with intention towards ISPC and employee protective behaviour. Finally, the intention towards ISPC is significant in shaping employee protective behaviour.

This study contributes to the understanding of the antecedents of cybersecurity in developing countries such as Vietnam. Furthermore, it provides a comprehensive framework for understanding intention and protective behaviour through cybersecurity awareness and compliance attitudes. By combining the theory of planned behaviour and protection motivation theory with institutional governance, this study extends previous research on the effects of these variables on employee protective behaviour.

In this research, we explore the adverse impact of foreign ownership on operational security, a critical operational implication of the liability of foreignness (LOF).

The empirical analysis is based on a multi-country dataset from the World Bank Enterprises Survey, which contains detailed firm-level information from over 8,902 firms in 82 emerging market countries. We perform a series of robustness checks to further confirm our findings.

We find that a high ratio of foreign ownership is associated with an increased likelihood of security breaches and higher security costs. Our results also indicate that high levels of host countries’ institutional quality and firms’ local embeddedness can mitigate such vulnerability in operational security.

This study is one of the first to uncover the critical operational implication of the LOF, indicating that a high ratio of foreign ownership exposes firms to operational security challenges.

The construction industry in emerging economies have suffered from productivity issues related to poor resource management as a result of theft. Therefore, this study aims to carry out an exploratory factor analysis of the key causes of theft in the construction industry in Nigeria.

The methodology entailed a review of the literature which identified 58 causes of construction theft. The causes were operationalized through a Likert-scale questionnaire survey, which was revised in a pilot study with ten industry experts. The questionnaire was further distributed to experienced construction professionals in Nigeria. A total of 63 respondents participated in the study, and the results were analyzed through an exploratory factor analysis.

A Kruskal–Wallis test showed no difference in perception of the various group of respondents, while Cronbach alpha test indicated an acceptable level of internal consistency and reliability. The top causes from the literature review were determined through descriptive statistics. However, a Kaiser–Meyer–Olkin measurement resulted in the exclusion of ten causes, and exploratory factor analysis yielded twenty causes in six dominant factors that together account for 55.7% of the variance. The six dominant factors were general theft prevention measures, site security measures, site layout planning, management of materials and equipment, construction project management and policy and safety management.

The limited amount of research on construction site theft in emerging construction environments such as Nigeria contributes to poor construction productivity. This study advances our knowledge of construction site theft and is of significant value to construction stakeholders in effective material and resource management through theft mitigation measures.

The current body of empirical research regarding the impact of trust in the cybersecurity commitment of institutions on digital payment usage has focused solely on a macro-level analysis, overlooking the intricate dynamics between institutions' cybersecurity commitments and the trust levels of digital payment users. In light of this limitation, this study aims to offer a more comprehensive understanding of this complex relationship.

A case study was conducted on digital payment users in India through the critical realist lens. To gather data, interviews and focus group discussions were conducted with digital payment users from various regions of the country.

The citizen-centric outcomes of the national cybersecurity commitment (performance and responsiveness) are the most prominent and impactful trust indicators. These outcomes play a crucial role in shaping digital payment users' perception and trust in the cybersecurity commitment of public institutions. Individuals' value positions also influence trust judgments, as it is essential to recognize the value tensions that may arise due to security implementation and their congruence with citizens' values.

The findings of this study have significant implications for policymakers. They are potentially an artifact of the security and perception of digital payment users and the cultural uniqueness of digital payment users in India.

The study proposes a holistic understanding of the relationship between institutions' cybersecurity commitments and the trust levels of digital payment users. It offers a qualitative evaluation of how digital payment users perceive and construe efficient information security management implemented by public institutions.

Many organizations struggle to utilize security-as-a-service (SecaaS) advantages effectively, thus challenging the assumption that adopting the SecaaS model will necessarily lead to post-adoption satisfaction. This research paper draws on the organizational mindfulness theory and investigates the factors that lead to satisfaction with SecaaS.

The key informant-based survey approach was employed to collect data from 215 organizations that were using the SecaaS model. PLS was used for data analysis.

Organizations with greater extents of internal security resources report higher satisfaction levels with SecaaS, thanks to the mediating effect of organizational mindfulness, and that organizations with extensive and mature security auditing were especially well-positioned to experience satisfaction with SecaaS.

This research provides new theoretical insights into the conditions under which organizations' post-adoption satisfaction with the SecaaS model is shaped by investigating the role of internal security resources and organizational mindfulness.

This research aims to understand the smartphone security behavior using protection motivation theory (PMT) and tests the current PMT model employing statistical and predictive analysis using machine learning (ML) algorithms.

This study employs a total of 241 questionnaire-based responses in a nonmandated security setting and uses multimethod approach. The research model includes both security intention and behavior making use of a valid smartphone security behavior scale. Structural equation modeling (SEM) – explanatory analysis was used in understanding the relationships. ML algorithms were employed to predict the accuracy of the PMT model in an experimental evaluation.

The results revealed that the threat-appraisal element of the PMT did not have any influence on the intention to secure smartphone while the response efficacy had a role in explaining the smartphone security intention and behavior. The ML predictive analysis showed that the protection motivation elements were able to predict smartphone security intention and behavior with an accuracy of 73%.

The findings imply that the response efficacy of the individuals be improved by cybersecurity training programs in order to enhance the protection motivation. Researchers can test other PMT models, including fear appeals to improve the predictive accuracy.

This study is the first study that makes use of theory-driven SEM analysis and data-driven ML analysis to bridge the gap between smartphone security’s theory and practice.

The current advancements in technologies and the internet industry provide users with many innovative digital devices for entertainment, communication and trade. However, simultaneous development and the rising sophistication of cybercrimes bring new challenges. Micro businesses use technology like how people use it at home, but face higher cyber risks during riskier transactions, with human error playing a significant role. Moreover, information security researchers have often studied individuals’ adherence to compliance behaviour in response to cyber threats. The study aims to examine the protection motivation theory (PMT)-based model to understand individuals’ tendency to adopt secure behaviours.

The study focuses on Australian micro businesses since they are more susceptible to cyberattacks due to the least security measures in place. Out of 877 questionnaires distributed online to Australian micro business owners through survey panel provider “Dynata,” 502 (N = 502) complete responses were included. Structural equational modelling was used to analyse the relationships among the variables.

The results indicate that all constructs of the protection motivation, except threat susceptibility, successfully predict the user protective behaviours. Also, increased cybersecurity costs negatively impact users’ safe cyber practices.

The study has critical implications for understanding micro business owners’ cyber security behaviours. The study contributes to the current knowledge of cyber security in micro businesses through the lens of PMT.

This paper answers the question of whether climate-related financial policies (CRFP) enable the energy transition in the European region.

By using various econometric techniques (namely a panel-corrected standard errors [PCSE] model and a feasible generalized least square estimates [FGLS] model, this study examines a link between CRFP and energy security (ES).

Using seven indicators, this paper examines four parts of energy security: acceptability, availability, sustainability and developability. The author has performed econometric analyses on 17 European countries during the period 2010–2020 to reveal critical findings. The results show a relationship between CRFP and energy intensity, energy consumption, nonfossil energy consumption, renewable energy consumption and CO₂ emissions. This finding suggests that CRFP involvement benefits the energy system’s acceptability, developability and sustainability. Moreover, the author observes long-term cointegration between CRFP and ES, and the findings validate their short-term and long-term effects. The author also finds that ES is influenced by past and future CRFP participation.

This study focuses on countries in a European Union (EU) region, which contribute significantly to secure ES and represent a varied spectrum of rich and emerging economies.

In this paper, the author contributes to the research in three ways. First, to the best of the author’s knowledge, this is the first empirical study to explore CRFP as a contributor to the security of the energy system. This research contributes to the existing body of information by investigating the influence of CRFP on environmental quality as assessed by various dimensions. Second, this paper uses a PCSE model based on cross-sectional dependence and stationarity tests. Furthermore, the findings can be further verified using FGLSs considering heteroscedasticity. Long-term and short-term impacts of autoregressive distributed lag methods were also investigated using pooled mean groups (PMG).

The purpose of this study was to examine the relationship between online banking fraud experience and fear of cybercrime and distrust of online banking services, and to understand how perceived usefulness of online banking moderates the relationship.

The number of respondents involved in this study was 271 people from the Central Java region, Indonesia. Statistical analysis was performed using Jeffreys’s Amazing Statistics Program software to examine the relationships and interactions between the variables studied.

Experience of online banking fraud is positively related to fear of cybercrime and distrust of online banking services. Perceived usefulness of online banking moderates the relationship between online banking fraud experience and fear of cybercrime and distrust of digital payments. Perceived usefulness is negatively related to the level of distrust of online banking services.

Overall, the implications of this study underscore the importance of dealing with the risks of cybercrime in online banking services. By focusing on security, user awareness and the role of perceived usefulness, banking service providers can create a safer and more trusting environment for users of online banking services. This also contributes to the development of more innovative services and can increase customer satisfaction and trust.

The practical application of these findings is important for financial institutions and online banking service providers. Companies must improve cybersecurity with the latest technology and provide education about online security practices. Transparent communication and better customer service will help overcome customer fears. Compliance with security regulations and technological innovation is also important to protect online banking services. With these steps, customer security and trust can be improved, and the adoption of online banking services will increase widely.

The social implications of this research are increasing public awareness about cybersecurity, consumer protection and strengthening trust in online banking services. With joint efforts, a safer and more trusting environment in using online banking services can be realized.

The originality of this research lies in the use of perceived usefulness of online banking as a moderating variable to reduce the negative impact of online banking fraud experience. With a focus on the psychological effects of customers experiencing fraud, this research seeks to rebuild trust and improve the security of online banking services.