Linking Cybersecurity and Accounting: An Event, Impact, Response Framework
提出一个事件、影响、响应框架，讨论网络安全事件如何影响会计，帮助从业者和研究者理解威胁、评估影响并制定应对策略。
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 events may affect organizations' operations, financial and non-financial performance, and ultimately its stakeholders. To address how cybersecurity issues may affect accounting, this paper presents an Event, Impact, Response Framework to discuss current research and consider implications for both practitioners and researchers. The Framework highlights how practitioners may rely on research findings to better assess cybersecurity threats, understand their impact, and develop response strategies. Results encourage additional research examining how (1) organizations identify cybersecurity threats, incidents, and breaches, (2) cybersecurity affects different risks, and (3) management responses to cybersecurity risks and events. Further, the Framework suggests the need for cybersecurity research to extend beyond the AIS community to areas such as financial accounting, managerial accounting, and auditing.