This study looks into the current, and potential uses of Blockchain technology in business,
specifically in Accounting and in cybersecurity. We relate Blockchain uses to current …

Research on technological aspects of information security risk is a well-established area
and familiar territory for most information security professionals. The same cannot be said …

The increasing use of digital technologies among companies has emphasised the
importance and role of cybersecurity as a new risk management dimension, not least …

The purpose of this study is to explore the influence of board of directors characteristics on
the cybersecurity disclosure (CSD) of firms listed on the London Stock Exchange. The …

This study investigates the impact of cyber-security incidents on audit fees. Using a sample
of 5,687 firms, we find that (i) breached firms are charged 12% higher audit fees, and (ii) …

Given the importance of auditors' assessing business risks and evaluating internal controls,
we investigate whether an audit firm's industry expertise, tenure, and size can help its …

Data breaches have been causing havoc for many years and continue to rise, demanding a
more comprehensive framework to assess their severity. This study proposes a …

This research examines how organizational cybersecurity responses become isomorphic
over time. Drawing on institutional theory, this study theorizes that mimetic pressures …

After a series of recent high-profile information security breach incidents, practitioners have
engaged in heated debates about the role of the chief information officer (CIO), particularly …

Purpose This study aims to examine the relationship between blockchain technology (BCT)
adoption and firm performance (FIP) mediated by cyber-security risk management (CSRM) …