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Keywords: cybersecurity
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Journal Articles
Current Issues in Auditing (2023) 17 (1): P11–P18.
Published: 01 April 2023
...Michele L. Frank; Jonathan H. Grenier; Jonathan S. Pyzoha; Natalie B. Zielinski SUMMARY According to the World Economic Forum (WEF) (2022) , cybersecurity risk is the most immediate and financially material sustainability risk that organizations face. Companies experience significant financial...
Journal Articles
Journal Articles
Current Issues in Auditing (2021) 15 (2): P1–P9.
Published: 12 January 2021
...Andrea Seaton Kelton SUMMARY This article discusses a recent study titled “Do voluntary disclosures mitigate the cybersecurity beach contagion effect?” ( Kelton and Pennington 2020 ). The study finds voluntary cybersecurity disclosures can provide firms protection from contagion effects...
Journal Articles
Current Issues in Auditing (2019) 13 (2): C1–C9.
Published: 01 March 2019
...Tim V. Eaton; Jonathan H. Grenier; David Layman SUMMARY As the number of cybersecurity incidents continue to rise and stakeholders are becoming increasingly concerned, companies are devoting considerable resources to their cybersecurity risk management efforts and related cybersecurity disclosures...