Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Change & Risk Management Main Page |
E-Commerce Main Page
Abraham, C. and R. R. Sims. 2021. A comprehensive approach to cyber resilience. MIT Sloan Management Review (Spring): 1-4.
Al-Moshaigeh, A., D. Dickins and J. L. Higgs. 2019. Cybersecurity risks and controls: Is the AICPA's SOC for cybersecurity a solution? The CPA Journal (June): 36-41.
Alper, A. 2017. What CPAs need to know about New York's new Cybersecurity requirements. The CPA Journal (June): 58-59.
Amir, E., S. Levi and T. Livne. 2018. Do firms underreport information on cyber-attacks? Evidence from capital markets. Review of Accounting Studies 23(3): 1177-1206.
Anders, S. B. 2019. Cybersecurity tools for CPAs. The CPA Journal (June): 72-73.
Anders, S. B. 2019. Cybersecurity tools for CPAs. The CPA Journal (August): 70-71.
Anders, S. B. 2020. Cybersecurity resources for a remote workforce. The CPA Journal (July/August): 72-73.
Anders, S. B. 2022. Cybersecurity resources for accounting practices. The CPA Journal (November/December): 76-77.
Banham, R. 2017. Cybersecurity: A new engagement opportunity. Journal of Accountancy (October): 28-32.
Banham, R. 2017. Cybersecurity threats proliferating for midsize and smaller businesses. Journal of Accountancy (July): 75, 77, 79, 81, 83.
Barlas, S. 2018. SEC Cybersecurity disclosure guidance dissatisfies some. Strategic Finance (July): 13.
Barlas, S. 2018. SEC Cybersecurity risk reporting guidance. Strategic Finance (May): 13.
Bradford, M., E. Taylor and M. Seymore. 2021. The critical first step to data security: Management accountants are equipped to apply business performance measurement skills in identifying KPIs for data security and classification. Strategic Finance (December): 26-33.
Brands, K. 2019. Technology workbook. Get smart about cybersecurity attacks. Strategic Finance (December): 60-61.
Brands, K. 2021. Technology workbook: Cybersecurity from within. Strategic Finance (May): 60-61.
Brunsman, J. and D. Hudson. 2018. Cyber-related claims without a breach? They're coming. The CPA Journal (March): 14-15.
Brunsman, J. and D. Hudson. 2019. Should CPA firms be worried about data breach claims?: Hurdles to establishing standing and demonstrating economic viability. The CPA Journal (March): 16-18.
Butcher, D. 2021. Protecting against cyberattacks. Strategic Finance (September):15-16.
Bwerinofa-Petrozzello, R. 2021. Helping clients before a cyberattack: CPAs play critical roles in building defenses against breaches, fraud, and other online threats. Journal of Accountancy (September): 24-25, 27, 29.
Bwerinofa-Petrozzello, R. 2021. Helping clients build a cyberattack recovery plan. Journal of Accountancy (December): 38-40, 42.
Carlin, A. and D. Manson. 2016. Technology workbook: Polytechnic education for the cybersecurity workforce. Strategic Finance (July): 62-63.
Castelluccio, M. 2017. Technology workbook: Blockchain: A Deloitte report card. Strategic Finance (September): 55-56.
Castelluccio, M. 2022. Technology workbook: The bitcoin cloud. Strategic Finance (November): 57-58.
Chandra, A. and M. J. Snowe. 2020. A taxonomy of cybercrime: Theory and design. International Journal of Accounting Information Systems (38): 100467.
Cheong, A., K. Yoon, S. Cho and W. G. No. 2021. Classifying the contents of cybersecurity risk disclosure through textual analysis and factor analysis. Journal of Information Systems (Summer): 179-194.
Cherry, M., E. J. Imwinkelried, E. Riley, J. Epstein and J. King. 2021. A new approach to finally stop the hackers. The CPA Journal (October/November): 16-17.
Drew, J. 2012. Managing cybersecurity risks. Journal of Accountancy (August): 44-48.
Drew, J. 2015. Experts warn of cybersecurity 'storm': A knowledge gap and lax practices put client data at high risk of hacker attacks (second of two parts). Journal of Accountancy (June): 26-32.
Dzinkowski, R. 2016. What's keeping CFOs awake at night in 2016? Companies will face off against some old foes again this year: Currency and interest rate fluctuations, cybersecurity, geopolitical instability, and international growing pains. Strategic Finance (January): 40-45.
Dzinkowski, R. 2018. Cyber CFO = The next top finance job? In this new age of digital disruptions, constant hacking, and other major corporate risks, the chief financial officer has another new role to play. Strategic Finance (April): 32-37.
Dzinkowski, R. 2019. Cyber risk: Time to elevate the agenda. Strategic Finance (October): 32-37.
Emery, D. and C. Stark. 2019. Technology touchstones for 2020: Increase security and monitor activity. The CPA Journal (December): 12-13.
Esteves, J., E. Ramalho and G. De Haro. 2017. To improve cybersecurity, think like a hacker. MIT Sloan Management Review (Spring): 71-77.
Ference, S. B. 2017. Cybersecurity by the numbers. Journal of Accountancy (July): 20-21.
Frank, M. L., J. H. Grenier and J. S. Pyzoha. 2019. How disclosing a prior cyberattack influences the efficacy of cybersecurity risk management reporting and independent assurance. Journal of Information Systems (Fall): 183-200.
Gao, L., T. G. Calderon and F. Tang. 2020. Public companies' cybersecurity risk disclosures. International Journal of Accounting Information Systems (38): 100468.
Hall, D. 2020. Ask the expert* Cybersecurity. Journal of Accountancy (September): 74. (Use a password manager, a passphrase, and enable multifactor authentication).
Hamm, K. 2019. Keynote address cybersecurity: Where are we, and what more can be done? The CPA Journal (August): 34-39.
Hampton, C., S. G. Sutton, V. Arnold and D. Khazanchi. 2021. Cyber supply chain risk management: Toward an understanding of the antecedents to demand for assurance. Journal of Information Systems (Summer): 37-60.
Hayes, D. C., A. D. O'Brien and C. M. Vician. 2019. Mitigating cyberattacks: An active learning instructional resource. Journal of Forensic & Investigative Accounting 11(1): 221-225.
He, C. Z., T. Frost and R. E. Pinsker. 2020. The impact of reported cybersecurity breaches on firm innovation. Journal of Information Systems (Summer): 187-209.
Hepfer, M. and T. C. Powell. 2020. Make cybersecurity a strategic asset. MIT Sloan Management Review (Fall): 40-45.
Hepfer, M., T. B. Lawrence, J. Meyrick and P. D'Urso. 2022. Building cyber resilience before the next attack occurs. MIT Sloan Management Review (Summer): 1-4.
Herath, H. S. B. 2011. Cybersecurity: An emerging area for collaborative post-modern management accounting. Cost Management (January/February): 14-26.
Huang, K., M. Siegel, K. Pearlson and S. Madnick. 2019. Casting the dark web in a new light. By examining cybercrime through a value-chain lens, we can better understand how the ecosystem works and find new strategies for combating it. MIT Sloan Management Review (Summer): 1-9.
Hughes, H., T. J. Smith and S. Walton. 2023. Material contract redactions and cybersecurity breaches. Accounting Horizons (September): 193-219.
Janvrin, D. J. and T. Wang. 2022. Linking cybersecurity and accounting: An event, impact, response framework. Accounting Horizons (December): 67-112.
Johnson, S. 2012. An emerging concern. CFO (June): 29-30. (Top emerging risks cited by risk managers: Financial volatility, failed and failing states, cybersecurity/interconnectedness of infrastructure, Chinese economic hard landing, oil-price shock, and regional instability).
Journal of Accountancy. 2018. News digest: New GASB standard addresses debt disclosures; New IFRS conceptual framework revises foundational reporting concepts; New international code clarifies ethics issues; How US consumers are fighting identity theft; How board members can perform oversight of Cybersecurity risks; To-do list: Key dates; New FAQs address familiarity threats; AICPA issues nonauthoritative guidance for payroll audits; Guidance addresses partnership accounting when IRS collects underpayments; How audit committees can evaluate lease accounting implementation; Cybersecurity challenges. Journal of Accountancy (June): 9-15.
Journal of Accountancy. 2021. Cybersecurity requirements provide new opportunity for CPAs. Journal of Accountancy (April/May): 6.
Journal of Forensic & Investigative Accounting. 2021. Book review: Doss, A. F. 2020. Cyber Privacy. Ben Bella Book Inc. Journal of Forensic & Investigative Accounting 13(2): Not numbered.
Kelton, A. S. and R. R. Pennington. 2020. Do voluntary disclosures mitigate the cybersecurity breach contagion effect? Journal of Information Systems (Fall): 133-157.
Lankton, N., J. B. Price and M. Karim. 2021. Cybersecurity breaches and the role of information technology governance in audit committee charters. Journal of Information Systems (Spring): 101-119.
Lanz, J. 2016. Communicating cybersecurity risks to the audit committee. The CPA Journal (May): 6-10.
Li, H., W. G. No and T. Wang. 2018. SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors. International Journal of Accounting Information Systems (30): 40-55.
Madnick, S. 2022. The rest of the cybersecurity story. MIT Sloan Management Review (Summer): 1-4.
Malimage, K., N. Raddatz, B. S. Trinkle, R. E. Crossler and R. Baaske. 2020. Impact of deterrence and inertia on information security policy changes. Journal of Information Systems (Spring): 123-134.
Mangelsdorf, M. E. 2017. What executives get wrong about cybersecurity. MIT Sloan Management Review (Winter): 22-24.
Martin, K. 2018. Embracing compliance for the sake of cybersecurity: Looking beyond legal requirements to find best practices. The CPA Journal (June): 60-62.
Mishler, C. 2019. Book review: Put cybersecurity first. Strategic Finance (December): 10.
Murphy, G. 2021. Implementing cybersecurity. Strategic Finance (July): 62-63.
Murphy, G. 2022. Technology workbook: The journey to ISO 27001 certification: Companies are meeting stakeholder expectations by obtaining independent assurance of their cybersecurity practices. Strategic Finance (July): 62-63.
Nakamura, K. 2022. Cybersecurity risk: Constant vigilance required. Journal of Accountancy (September): 1-4.
Nathan, B. and P. Smith. 2016. Cybersecurity: Watch out for data leaks! Strategic Finance (January): 62-63.
No, W. G. and M. A. Vasarhelyi. 2017. Cybersecurity and continuous assurance. Journal of Emerging Technologies in Accounting 14(1): 1-12.
Pearlson, K. and K. Huang. 2022. Design for cybersecurity from the start. MIT Sloan Management Review (Winter): 73-77.
Perols, R. R. and U. S. Murthy. 2021. The impact of cybersecurity risk management examinations and cybersecurity incidents on investor perceptions and decisions. Auditing: A Journal of Practice & Theory 40(1): 73-89.
Provost, T. 2013. Cyber-attack order raises questions. CFO (March): 25.
Rechtman, Y. and K. N. Rashbaum. 2015. Cybersecurity risks to CPA firms. The CPA Journal (May): 54-57.
Rohrer, K. K. and N. Hom. 2017. Technology workbook: Cybersecurity stakeholders. Strategic Finance (November): 70-71.
Rohrer, K. K. and N. S. Hom. 2017. Technology workbook: Who's responsible for Cybersecurity? Strategic Finance (October): 62-63.
Rohrer, K. K. and N. Hom. 2017. Where do we start with Cybersecurity? Strategic Finance (December): 62-63.
Rood, D. K. 2021. Don't get victimized by a cybercriminal. Journal of Accountancy (October): 8-9.
Rothrock, R. A., J. Kaplan and F. Van Der Oord. 2018. The board's role in managing cybersecurity risks. MIT Sloan Management Review (Winter): 12-15.
Schaefer, T., B. Brown, F. Graessle and L. Salzsieder. 2017. Cybersecurity: Common risks. A dynamic set of internal and external threats includes loss of data and revenue, sabotage at the hands of current or former employees, and a PR nightmare. Strategic Finance (November): 54-61.
Singleton, T. and S. J. Ursillo Jr. 2010. Guard against cybertheft. Journal of Accountancy (October): 42-48.
Sterna, S. and J. Wolfe. 2019. Cyber liability: Managing evolving exposures. Journal of Accountancy (January): 14-15.
Strategic Finance. 2018. Survey: Small business Cybersecurity. Strategic Finance (September): 12.
Swift, O., R. Colon and K. Davis. 2020. The impact of cyber breaches on the content of cybersecurity disclosures. Journal of Forensic & Investigative Accounting 12(2): 197-212.
The CPA Journal. 2019. Monitoring risk in financial reporting: Regulators look closer at cybersecurity, sustainability, and governance. The CPA Journal (August): 16-17.
Upton, D. M. and S. Creese. 2014. The danger from within. Harvard Business Review (September): 94-101. (Threats to our cybersecurity from employees and vendors).
Vincent, N. E. 2019. Predicting reported cybersecurity breaches using financial measures. Journal of Forensic & Investigative Accounting 11(3): 494-514.
Walton, S., P. R. Wheeler and Y. Zhang. 2021. An integrative review and analysis of cybersecurity research: Current state and future directions. Journal of Information Systems (Spring): 155-186.
Wertheim, S. 2019. Auditing for cybersecurity risk. The CPA Journal (June): 68-71.
Wertheim, S. 2019. The willingness not to believe. The CPA Journal (December): 86-87. (Many refuse to believe they are at risk of cybercrime).
Wertheim, S. 2019. What to do in the event of a cyberattack. The CPA Journal (October): 71.
Wertheim, S. 2019. Why passwords fail. The CPA Journal (September): 70-71.
Wertheim, S. 2020. Surviving a pandemic in an era of cybercrime. The CPA Journal (May): 64-66.
Wertheim, S. 2020. Tips for fighting off cybercrime in 2020. The CPA Journal (March): 64-66.
Wertheim, S. 2020. When is a business 'shielded' from financial harm? The CPA Journal (February): 70-71.
Wertheim, S. 2020. Where does the buck stop? The CPA Journal (January): 62-63.
Winnefeld, J. A. Jr., C. Kirchhoff and D. M. Upton. 2015. Cybersecurity's human factor: Lessons from the Pentagon. Harvard Business Review (September): 86-95.
Yoo, J. 2021. Data thieves strike at any weak point. Journal of Accountancy (March): 12-13.