Purpose - This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which the studies fit. Design/methodology/approach - This is a synthesis paper that summarizes the research literature on cybersecurity, introducing knowledge from the extant research and revealing areas requiring further examination. Findings - This synthesis identifies a research framework that consists of the following research themes: cybersecurity and information sharing, cybersecurity investments, internal auditing and controls related to cybersecurity, disclosure of cybersecurity activities and security threats and security breaches. Practical implications - Academics, practitioners and the public would benefit from a research framework that categorizes the research topics related to cybersecurity in the accounting field. This type of analysis is vital to enhance the understanding of the academic research on cybersecurity and can be used to support the identification of new lines for future research. Originality/value - This is the first literature analysis of cybersecurity in the accounting field, and it has significant implications for research and practice by detailing, for example, the benefits of and obstacles to information sharing. This synthesis also highlights the importance of the model for cybersecurity investments. Further, the review emphasizes the role of internal auditing and controls to improve cybersecurity.

中文翻译：

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会计研究中的网络安全

目的-本文旨在通过综合39篇有关该主题的最新理论和实证研究来更新与网络安全相关的会计文献。此外，本文提供了适合研究的一组类别。设计/方法/方法-这是一份综合论文，总结了有关网络安全的研究文献，介绍了现有研究的知识并揭示了需要进一步研究的领域。调查结果-此综合确定了一个由以下研究主题组成的研究框架：网络安全和信息共享，网络安全投资，与网络安全有关的内部审核和控制，网络安全活动的披露以及安全威胁和安全漏洞。实际意义-学术，从业人员和公众将受益于将会计领域与网络安全相关的研究主题分类的研究框架。这种类型的分析对于增进对网络安全学术研究的理解至关重要，可用于支持为未来研究确定新的思路。原创性/价值-这是会计领域对网络安全的首次文献分析，它通过详细说明（例如）信息共享的好处和障碍对研究和实践具有重要意义。该综合也突出了该模型对网络安全投资的重要性。此外，审查强调了内部审计和控制措施在改善网络安全方面的作用。