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Keywords: Cybersecurity disclosure
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Journal Articles
Arief Rahman, Aditya Pandu Wicaksono, Tiyas Kurnia Sari, Muhammad Fadhly Rizky Octavio, Zahron Abdurrahman, Noorfaiz Athallah Koeswandana, Hanifah Zahra
Journal of Accounting in Emerging Economies 1–25.
Published: 07 May 2026
...Arief Rahman; Aditya Pandu Wicaksono; Tiyas Kurnia Sari; Muhammad Fadhly Rizky Octavio; Zahron Abdurrahman; Noorfaiz Athallah Koeswandana; Hanifah Zahra Purpose Corporate boards play a vital role in preventing cyber threats through cybersecurity disclosure policies, strategies and practices...
Journal Articles
Journal of Accounting in Emerging Economies (2023) 13 (2): 217–239.
Published: 08 April 2022
...Mohammed Mehadi Masud Mazumder; Dewan Mahboob Hossain Purpose Cybersecurity disclosure (CSD) provides users with valuable information and significant insights about a firm's susceptibility to cyber risk and its management. It is argued that the board of directors, with its oversight role, should...
