{"title":"如何减少网络安全漏洞的传染效应","authors":"A. Kelton","doi":"10.2308/CIIA-2020-025","DOIUrl":null,"url":null,"abstract":"\n This article discusses a recent study titled “Do voluntary disclosures mitigate the cybersecurity beach contagion effect?” (Kelton and Pennington 2020). The study finds voluntary cybersecurity disclosures can provide firms protection from contagion effects, a phenomenon where the negative impact of a cybersecurity breach at an industry peer firm spills over to other bystander firms in the same industry. This article offers practical implications of the study for financial reporting executives, boards of directors, and auditors.","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":" ","pages":""},"PeriodicalIF":0.8000,"publicationDate":"2021-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"How to Reduce the Cybersecurity Breach Contagion Effect\",\"authors\":\"A. Kelton\",\"doi\":\"10.2308/CIIA-2020-025\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\n This article discusses a recent study titled “Do voluntary disclosures mitigate the cybersecurity beach contagion effect?” (Kelton and Pennington 2020). The study finds voluntary cybersecurity disclosures can provide firms protection from contagion effects, a phenomenon where the negative impact of a cybersecurity breach at an industry peer firm spills over to other bystander firms in the same industry. This article offers practical implications of the study for financial reporting executives, boards of directors, and auditors.\",\"PeriodicalId\":44019,\"journal\":{\"name\":\"Current Issues in Auditing\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.8000,\"publicationDate\":\"2021-01-12\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Current Issues in Auditing\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/CIIA-2020-025\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Current Issues in Auditing","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/CIIA-2020-025","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 1
摘要
本文讨论了最近一项名为“自愿披露是否会减轻网络安全海滩传染效应?”(Kelton and Pennington 2020)。研究发现，自愿披露网络安全信息可以为企业提供保护，使其免受传染效应的影响。传染效应是一种现象，即行业同行企业网络安全漏洞的负面影响会蔓延到同行业的其他旁观者企业。本文为财务报告主管、董事会和审计师提供了研究的实际意义。
How to Reduce the Cybersecurity Breach Contagion Effect
This article discusses a recent study titled “Do voluntary disclosures mitigate the cybersecurity beach contagion effect?” (Kelton and Pennington 2020). The study finds voluntary cybersecurity disclosures can provide firms protection from contagion effects, a phenomenon where the negative impact of a cybersecurity breach at an industry peer firm spills over to other bystander firms in the same industry. This article offers practical implications of the study for financial reporting executives, boards of directors, and auditors.
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