Accounting and Cybersecurity Risk Management
نویسندگان
چکیده
منابع مشابه
1 Corporate Risk Management and Hedge Accounting
Motivated by the debate about the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS), this study investigates the effect of hedge accounting under IFRS on corporate risk management. Using a sample of large UK non-financial firms from 2003 to 2008, we show that the implementation of the new standards reduces the level of asymmetric information faced...
متن کاملIntroducing OSSF: A framework for online service cybersecurity risk management
This paper proposes a new framework for online services security risk management which can be used by both service providers and service consumers.The proposed framework was validated through a case study performed in a large enterprise environment. The key components of the proposed framework are Threat model and Risk model. These models are designed to fit specific features of online services...
متن کاملCybersecurity Cost of Quality: Managing the Costs of Cybersecurity Risk Management
There is no standard yet for measuring and controlling the costs associated with implementing cybersecurity programs. To advance research and practice towards this end, we develop a mapping using the well-known concept of quality costs and the Framework Core within the Cybersecurity Framework produced by the National Institute of Standards and Technology (NIST) in response to the Cybersecurity ...
متن کاملRobust Risk Management. Accounting for Nonstationarity and Heavy Tails
In the ideal Black-Scholes world, financial time series are assumed 1) stationary (time homogeneous) and 2) having conditionally normal distribution given the past. These two assumptions have been widely-used in many methods such as the RiskMetrics, one risk management method considered as industry standard. However these assumptions are unrealistic. The primary aim of the paper is to account f...
متن کاملMetacognition and Decision Making in Management Accounting Students
Competitive and skilled management accountants are needed for the companies' survival in an ever-changing world and also a world without borders. Therefore, the problem is what components in a decision maker brings out the best decision. Since learning is continuous and continuous learning is essential in an ever changing world in order for the company to survive. The aim of this study is to de...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Current Issues in Auditing
سال: 2019
ISSN: 1936-1270
DOI: 10.2308/ciia-52419