راهنمای افشای امنیت اینترنتی SEC و افشای عوامل خطر امنیت اینترنتی
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راهنمای افشای امنیت اینترنتی SEC و افشای عوامل خطر امنیت اینترنتی

عنوان فارسی مقاله: راهنمای افشای امنیت اینترنتی SEC و افشای عوامل خطر امنیت اینترنتی
عنوان انگلیسی مقاله: SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors
مجله/کنفرانس: مجله بین المللی سیستم های اطلاعات حسابداری - International Journal of Accounting Information Systems
رشته های تحصیلی مرتبط: مهندسی کامپیوتر
گرایش های تحصیلی مرتبط: امنیت اطلاعات، مهندسی نرم افزار
کلمات کلیدی فارسی: امنیت اینترنتی، افشای ریسک امنیت اینترنتی، عوامل خطر، راهنمای افشاء، رویداد نقص امنیت سایبری
کلمات کلیدی انگلیسی: Cybersecurity، Cybersecurity risk disclosure، Risk factors، Disclosure guidance، Cybersecurity breach incident
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus - Master Journal List - JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.accinf.2018.06.003
دانشگاه: Southwestern University of Finance and Economics, 555, Liutai Avenue, Wenjiang District, Chengdu, Sichuan 611130, PR China
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 1/375 در سال 2017
شاخص H_index: 42 در سال 2019
شاخص SJR: 0/399 در سال 2017
شناسه ISSN: 1467-0895
شاخص Quartile (چارک): Q2 در سال 2017
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 16
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
کد محصول: E11095
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Background and hypotheses development


3- Empirical design and sample selection


4- Results


5- Concluding remarks


References

نمونه متن انگلیسی مقاله

Abstract


Cybersecurity risk disclosure has received great attention in the past several years, especially after the passage of the Securities and Exchange Commission's (SEC's) cybersecurity disclosure guidance published on October 13, 2011. In this study, we examine the usefulness of cybersecurity-related risk factors disclosed in 10-K filings. We document that the presence of these risk factors in the pre-guidance period and length of these risk factors are related to future reported cybersecurity incidents. The association between the presence of cybersecurity risk disclosure and subsequently reported cybersecurity incidents becomes insignificant after the passage of the SEC's cybersecurity disclosure guidance. Our findings, in general, support the SEC's decision on emphasizing cybersecurity risk disclosure. However, SEC's disclosure guidance may unintentionally encourage firms to disclose cybersecurity risks regardless of the level of risks.


Introduction


Cybersecurity has attracted a lot of attention in the past ten years.1 Both the general public and the business world are concerned about the growing cybercrimes that expose sensitive personal information, cause business disruptions, or steal trade secrets, especially after a series of high-profile data breaches such as the ones at Equifax, Sony, and Target.2 According to a recent Annual Cybersecurity Report, > 20% of the breached firms experienced substantial loss of revenues, customer base, and business opportunities, and most of the breached firms spent millions of dollars improving security solutions and expanding security procedures following the attacks (CISCO, 2017). Due to the potential impact on firm value and operations, cybersecurity is becoming one of the top priorities for the board and executives. For instance, about 88% of U.S. Chief Executive Officers (CEOs) are concerned that cyber threats could hinder the growth of their firms (Loop, 2016). Likewise, investors are clamoring for more information about cybersecurity risks and data breaches, and how firms are addressing those risks (Shumsky, 2016). To respond to the increasing cyber threats, the Securities and Exchange Commission (SEC) held a roundtable discussion to deliberate on cybersecurity landscape and cybersecurity disclosure issues (SEC, 2014). The Standing Advisory Group of the Public Company Accounting Oversight Board (PCAOB) also discussed the potential implications of cybersecurity on financial reporting and auditing (PCAOB, 2014).

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