...Elina Haapamäki; Jukka Sihvonen Purpose This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which the studies fit. Design/methodology/approach...

...Sezer Bozkus Kahyaoglu; Kiymet Caliyurt Purpose The purpose of this study is to analyze the cybersecurity assurance approaches to determine the key issues and weaknesses within the internal audit and risk management perspective. Organizations increasingly rely on digital data to drive their growth...

...Md. Shariful Islam; Nusrat Farah; Thomas F. Stafford Purpose The purpose of the study is to explore the factors associated with the extent of security/cybersecurity audit by the internal audit function (IAF) of the firm. Specifically, the authors focused on whether IAF/CAE (certified audit...

... qualitative case analysis of technology user security perceptions combined with interpretive analysis of depth interviews with auditors to examine and explain the rubrics of non-malicious technology user behaviors in violation of cybersecurity directives, to determine the ways in which auditors can best...