...Patricia Navarro; Steve G. Sutton SYNOPSIS As the associated costs, business impacts, and high variability of cybersecurity disclosures capture the attention of regulators, we are witnessing a rapid emergence of proposals for new reporting requirements, such as recent SEC proposed disclosure...

...Diane J. Janvrin; Tawei Wang SYNOPSIS Due to recent high-profile cybersecurity breaches and increased practitioner and regulatory attention, organizations are under pressure to consider the accounting implications of these attacks and develop appropriate responses. Specifically, cybersecurity...