Cybersecurity in accounting research

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dc.contributorAalto-yliopistofi
dc.contributorAalto Universityen
dc.contributor.authorHaapamäki, Elinaen_US
dc.contributor.authorSihvonen, Jukkaen_US
dc.contributor.departmentDepartment of Accountingen
dc.contributor.organizationUniversity of Vaasaen_US
dc.date.accessioned2019-08-15T08:22:21Z
dc.date.available2019-08-15T08:22:21Z
dc.date.issued2019-07-01en_US
dc.description.abstractPurpose: 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.en
dc.description.versionPeer revieweden
dc.format.extent27
dc.format.extent808-834
dc.format.mimetypeapplication/pdfen_US
dc.identifier.citationHaapamäki, E & Sihvonen, J 2019, ' Cybersecurity in accounting research ', Managerial Auditing Journal, vol. 34, no. 7, pp. 808-834 . https://doi.org/10.1108/MAJ-09-2018-2004en
dc.identifier.doi10.1108/MAJ-09-2018-2004en_US
dc.identifier.issn0268-6902
dc.identifier.otherPURE UUID: 3de27aec-a9ed-45f6-897c-e423887c589den_US
dc.identifier.otherPURE ITEMURL: https://research.aalto.fi/en/publications/3de27aec-a9ed-45f6-897c-e423887c589den_US
dc.identifier.otherPURE LINK: http://www.scopus.com/inward/record.url?scp=85069480367&partnerID=8YFLogxKen_US
dc.identifier.otherPURE FILEURL: https://research.aalto.fi/files/36017816/10_1108_MAJ_09_2018_2004.pdfen_US
dc.identifier.urihttps://aaltodoc.aalto.fi/handle/123456789/39656
dc.identifier.urnURN:NBN:fi:aalto-201908154701
dc.language.isoenen
dc.publisherEmerald Group Publishing Ltd.
dc.relation.ispartofseriesManagerial Auditing Journalen
dc.relation.ispartofseriesVolume 34, issue 7en
dc.rightsopenAccessen
dc.subject.keywordAccountingen_US
dc.subject.keywordAuditingen_US
dc.subject.keywordCybersecurityen_US
dc.subject.keywordDigitalizationen_US
dc.subject.keywordRisk managementen_US
dc.titleCybersecurity in accounting researchen
dc.typeA2 Katsausartikkeli tieteellisessä aikakauslehdessäfi
dc.type.versionpublishedVersion
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