KnE Social Sciences

ISSN: 2518-668X

The latest conference proceedings on humanities, arts and social sciences.

Determinant Factors of Cyber Security Disclosure: A Systematic Literature Review

Published date: May 03 2024

Journal Title: KnE Social Sciences

Issue title: 8th Sriwijaya Economics, Accounting, and Business Conference (8th SEABC 2023)

Pages: 387–398

DOI: 10.18502/kss.v9i14.16113

Authors:

Lia SariSjakhyakirti University

Mohamad AdamSriwijaya University

Luk Luk FuadahSriwijaya University

‎ Yusnainiyusnaini@fe.unsri.ac.idSriwijaya University

Abstract:

Cyber security disclosures as risk factor disclosures are particularly important. The importance of cyber security disclosure decisions is intensified by a significant number of data breaches that occur throughout the year raising serious concerns about corporate cyber security programs. Costs of data breaches can be significant. On the other hand, research on cyber security disclosure is still rare. This study aims to identify the factors that influence cyber security disclosures. Articles from various international journals were reviewed. Literature review was conducted to find determinant factors that determine cyber security disclosures. The results show that the determinant factors of cyber security disclosures are cyber security breach/previous cyber incidents, peer breach, public attention, WFH, board size, board independence, board gender diversity, institutional shareholders, foreign shareholders, capital expenditure, intangible asset, firm’s size, firm’s growth, firm’s leverage, firm’s profitability, firm’s loss, industry, guidance, technology committee, and executive change. Based on the literature review, the authors provide suggestions for future research. This research contributes by providing a comprehensive discussion of the determinant factors of cybersecurity disclosure from various studies. The limitation of this study is that the authors only reviewed articles published in English. Future research must include articles published in multiple languages.

Keywords: cyber, cybersecurity, disclosure, cybersecurity disclosure, determinants

References:

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