Abstract
ABSTRACTAdvances 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.
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