Using a large sample of U.S. firms for the period 2005–2017, we provide evidence that real earnings management activities contribute to corporate cybersecurity risk. Specifically, we show that abnormal cuts in discretionary expenditures, our proxy for real earnings management, are positively...

Cyberattacks by nation states and other organized groups against the United States have continued to escalate in recent years with ever-increasing concerns about ransomware attacks and other cyberattacks on the public sector and critical infrastructures. Society is highly dependent upon these...

Tackling the cyber risks in the energy sector is just not critical for energy security but also is a vital component for a strong nation and economy as identified by the recent World Energy Committee report. The statement also focuses that there has been a steady growth in the total count of...

Purpose: Despite growing research interest in cyber security, inter-firm based cyber risk studies are rare. Therefore, this study investigates cyber risk management in supply chain contexts.Methodology: Adapting a systematic literature review process, papers from interdisciplinary areas...

The past two years have marked a turning point in Canada’s cyber defence and security policy. In “Strong, Secure and Engaged,” the Government of Canada called on the Canadian Armed Forces (CAF) to adopt a more assertive cyber posture. To implement this policy, the CAF will have to rely...

Digital technologies have changed the way supply chain operations are structured. In this article, we conduct systematic syntheses of literature on the impact of new technologies on supply chains and the related cyber risks. A taxonomic/cladistic approach is used for the evaluations of progress...

Although one segment of the proactive cybersecurity debate—e.g., hack back—has long been derided as a policy option carrying with it great risks of escalation, among other concerns, elements within the U.S. Congress and abroad are actively pushing to give companies a freer hand at defending...

In 2018, Congress tasked the U.S. Coast Guard with developing a Risk Assessment Model for Maritime Cybersecurity. The Act requires the Coast Guard to consult with the National Maritime Security Advisory Committee in developing the Model. This paper collects relevant background information on the...

The Convention on Cybercrime of the Council of Europe ("Convention") serves as a valuable guidance to many nations whose national legislative framework on cybercrimes require regulatory provisions on legal issues relating to cybercrimes. This article provides an overview of the Convention and...

Many cities around the world are increasingly embedding technological infrastructure in urban spaces. These infrastructures aim to collect vast amounts of data from citizens with an apparent purpose of improving public services. This article discusses privacy concerns generated by China's...