An Integrative Review and Analysis of Cybersecurity Research: Current State and Future Directions

Journal of Information Systems, 2020 Available at https://doi.org/10.2308/ISYS-19-033

Posted: 14 Nov 2020 Last revised: 17 Nov 2020

See all articles by Stephanie Walton

Stephanie Walton

Louisiana State University, Baton Rouge - Department of Accounting

Patrick Wheeler

affiliation not provided to SSRN

Yiyang Zhang

Youngstown State University - Lariccia School of Accounting and Finance

Xinlei Zhao

University of Toledo - College of Business Administration; University of Kentucky, Gatton College of Business and Economics, Von Allmen School of Accountancy, Students

Date Written: May 14, 2020

Abstract

Advances in information technology have greatly changed communications and business transactions between firms and their customers and suppliers. As a result, cybersecurity risk attracts ever increasing attention from firms, regulators, customers, shareholders, and academics. For instance, the Securities and Exchange Commission has released guidance on the disclosure of cybersecurity risks and incidents, along with potential internal control solutions, in the managers’ discussion and analysis section of 10-K annual financial reports. Despite increasing interest in cybersecurity research, the literature lacks an integrative review of existing research identifying opportunities for future cybersecurity developments. In this study, we conduct an extensive analysis of cybersecurity-related papers in the accounting, information systems, computer science, and general business disciplines. Our review integrates and classifies 68 cybersecurity papers, examines cybersecurity determinants, consequences, and remedial strategies, and identifies future research opportunities based on the current state of the literature.

Keywords: Cybersecurity, Risk Disclosure and Control, Framework, Research Methodology

Suggested Citation

Walton, Stephanie and Wheeler, Patrick and Zhang, Yiyang and Zhao, Xinlei and Zhao, Xinlei, An Integrative Review and Analysis of Cybersecurity Research: Current State and Future Directions (May 14, 2020). Journal of Information Systems, 2020 Available at https://doi.org/10.2308/ISYS-19-033 , Available at SSRN: https://ssrn.com/abstract=3697749

Stephanie Walton

Louisiana State University, Baton Rouge - Department of Accounting ( email )

E.J. Ourso College of Business Administration
2800 Business Education Complex
Baton Rouge, LA 70803
United States

Patrick Wheeler

affiliation not provided to SSRN

Yiyang Zhang (Contact Author)

Youngstown State University - Lariccia School of Accounting and Finance ( email )

United States

Xinlei Zhao

University of Toledo - College of Business Administration ( email )

2801 W. Bancroft
Toledo, OH 43606
United States

University of Kentucky, Gatton College of Business and Economics, Von Allmen School of Accountancy, Students ( email )

Lexington, KY 40506
United States

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