scholarly journals Cybersecurity in accounting research

2019 ◽  
Vol 34 (7) ◽  
pp. 808-834 ◽  
Author(s):  
Elina Haapamäki ◽  
Jukka Sihvonen
Keyword(s):  
Information Sharing ◽  
Empirical Studies ◽  
Academic Research ◽  
Research Literature ◽  
Future Research ◽  
Internal Auditing ◽  
Content Type ◽  
Research Framework ◽  
The Public ◽  
Security Breaches

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.

Engagement platforms in the sharing economy

2017 ◽  
Vol 27 (4) ◽  
pp. 761-777 ◽  
Author(s):  
Christoph F. Breidbach ◽  
Roderick J. Brodie
Keyword(s):  
Empirical Studies ◽  
Theoretical Perspective ◽  
Academic Research ◽  
Sharing Economy ◽  
Service Research ◽  
Future Research ◽  
Information Communication ◽  
Content Type ◽  
Future Studies ◽  
Service Ecosystem

Purpose The purpose of this paper is to identify and delineate research directions that guide future empirical studies exploring how engagement platforms facilitate value co-creation and actor engagement in the context of the sharing economy. Design/methodology/approach The authors adopt a midrange theorizing approach with service-dominant logic as the integrating meta-theoretical perspective to develop a theoretical framework about service platforms, engagement platforms, and actor engagement in information communication technology (ICT) mediated environments. The authors then contextualize the framework for the sharing economy. Findings The authors introduce 20 unique research questions to guide future studies related to service ecosystems, engagement platforms, and actor engagement practices in the context of the sharing economy. Research limitations/implications The sharing economy is an emerging phenomenon that is driven by the development and proliferation of engagement platforms. The engagement platform concept therefore provides a novel perspective for exploration of how ICT can be utilized to facilitate value co-creation and engagement amongst interdependent economic actors in a service ecosystem. Practical implications The purpose of this paper is to guide future academic research, rather than managerial practice. Future research based on the framework can help guide decision-makers to implement and use engagement platforms more effectively. Originality/value This paper offers new insight into the important intersection of ICT and service research, and guides future studies exploring the role of engagement platforms in the context of the sharing economy.

Research on financial innovations: an interdisciplinary review

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohammad G. Nejad
Keyword(s):  
Financial Services ◽  
Business Models ◽  
Academic Research ◽  
Research Literature ◽  
Future Research ◽  
Breeding Ground ◽  
Financial Industry ◽  
Content Type ◽  
New Era ◽  
Financial Innovations

PurposeThe financial industry offers a unique setting to study innovations. Financial innovations have fueled the growth of economies, markets and societies. The financial industry has successfully become the breeding ground for innovative services, processes, business models and technologies. This study seeks to provide a holistic view of the literature on financial innovations, synthesize the research findings and offer future directions for research in light of three market developments that are disrupting the industry and opening up a new era for the financial services industry. Disruptions from within and outside the industry offer new generations of radically innovative services. Moreover, new generations of consumers differ from previous generations in their needs and wants and look for innovative ways to handle their financial needs. Finally, significant developments related to financial innovations have emerged in Asia and developing countries.Design/methodology/approachThis study systematically reviews the academic research literature on financial innovations in two phases. The first phase provides a quantitative review of 546 journal articles published between 1990 and 2018. In the second phase, the study synthesizes the extant research on financial innovations and maps them in five research areas: firms' introduction and adoption of FIs, financial innovation development, the outcomes of financial innovations, regulations and intellectual property, and consumers.FindingsThe analysis found that disciplines differ with regard to the employed research methodologies, the units of analysis, sources of data and the innovations they examined. A positive trend in the number of published articles during this period is observed. However, studies have primarily focused on the USA and Europe and less so on other parts of the world. The literature synthesis further identifies research gaps in the available research that highlight future research opportunities in light of the three market disruptions. The financial services industry is on the brink of a new era due to disruptions from within and outside the industry and the entrance of new generations of consumers. Moreover, the financial industry has successfully become the breeding ground for innovative services, processes and business models. Therefore, financial innovations offer promising opportunities for bridging the gap between research on product and service innovations.Research limitations/implicationsThe work provides a holistic and systematic overview of extant research on financial innovations and highlights future research opportunities in light of the three disruptive market developments. It helps researchers take advantage of the opportunities in studying financial innovations while maintaining industry relevance.Originality/valueThe study is the first to review and synthesize the academic research literature on financial innovations across marketing, finance and innovation disciplines. In addition, the study highlights three primary disruptive forces in the financial industry and identifies future research directions in light of these disruptive forces.

scholarly journals Age effects on juvenile homicide perpetration

2015 ◽  
Vol 5 (3) ◽  
pp. 163-176 ◽  
Author(s):  
Laura Hammond ◽  
Maria Ioannou
Keyword(s):  
Design Methodology ◽  
Research Literature ◽  
Future Research ◽  
Offender Treatment ◽  
Content Type ◽  
The Public ◽  
Age Related ◽  
Different Types ◽  
Juvenile Homicide ◽  
Media Reports

Purpose – In order to address a notable gap in the research literature, the purpose of this paper is to examine age-related differences in juvenile homicide perpetration. Design/methodology/approach – Data on 150 juvenile homicide offenders and their offences was derived from material available within the public domain, including media reports, case studies, court reports and previously published studies. Comparisons were then made between those aged 14 and under (n=63) and those aged 14-17 (n=87) across a range of offender, victim and offence-related variables. Findings – There were no significant differences between the child (U-14) and adolescent (14-17) offender samples on any of the measured variables. The two groups had similar backgrounds, selected similar types of victims, had comparable breakdowns of different types of victim-offender relationship and had similar patterns of weapon use. Research limitations/implications – The fact that the two groups did not differ significantly has notable implications in practical and applied domains. By identifying risk factors for juvenile homicide perpetration, findings open up a range of possibilities for identification, investigation and intervention. In addition, findings might inform the development of offender treatment and rehabilitation programmes. Key limitations relate to the quality and quantity of data employed. Ways of remedying these weaknesses in future research are addressed. Originality/value – This is the first study to directly compare child and adolescent perpetrators of homicide over a broad range of offender, victim and offence attributes.

scholarly journals Exploring past, present and future trends in public sector auditing research: a literature review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Giorgia Mattei ◽  
Giuseppe Grossi ◽  
James Guthrie A.M.
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Public Management ◽  
New Public Management ◽  
Academic Research ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Public Sector Reforms ◽  
New Public

Purpose Public sector auditing research has changed rapidly over the past four decades. This paper aims to reveal how the field has developed and identify avenues for future research. Design/methodology/approach The authors used a structured literature review following Massaro et al. The sample comprises papers on public sector auditing published in accounting and public sector management journals between 1991 and 2020. Findings The present analysis highlights that academic research interest in public sector auditing has grown and become more diverse. The authors argue this may reflect a transformation of the public sector in recent decades, owing to the developing institutional logics of public sector reforms, from traditional public administration to new public management and now new public governance. Originality value This paper offers a comprehensive review of the public sector auditing literature, discussing different perspectives over time. It also outlines the various public sector reforms introduced over the period of the study. In reviewing the existing literature, the authors highlight the themes for future research and policy settings.

Internal auditing in the public sector: a systematic literature review and future research agenda

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Michail Nerantzidis ◽  
Michail Pazarskis ◽  
George Drogalas ◽  
Stergios Galanis
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Systematic Literature Review ◽  
Academic Discipline ◽  
Future Research ◽  
Internal Auditing ◽  
Operational Effectiveness ◽  
Content Type ◽  
The Public ◽  
Future Research Agenda

PurposeThis study reviews post-2009 literature on public sector internal auditing (IA) and addresses three interrelated research questions (RQ): How is research on the public sector IA being developed? What are the focus and criticisms of the literature on public sector IA? What is the future of public sector IA research?Design/methodology/approachWe adopt a systematic literature review approach and analyze 78 peer-reviewed journal articles published between 2010 and 2019. We evaluate five criteria to identify the development of public sector IA research (RQ1), namely level of government, academic discipline, number of countries, geographic areas and MSCI country classification. Similarly, we use four criteria to present the focus and criticisms of the literature (RQ2), namely, type of organizational respondent, research instrument, theories and research theme examined. Finally, we use two criteria to propose new directions for future research (RQ3), namely, the directions resulted from RQ1 and RQ2 and the directions highlighted by the 10 most cited studies in the IA literature (i.e. out of the 78 papers identified).FindingsWe find an increase of publications up to 2017, most of which are single country–focused, particularly on emerging markets. Moreover, we note that IA has been studied at all government levels, most often at the local government level. Although we identify multiple research themes examined in the literature, most studies emphasize “governance” and “operational effectiveness” using quantitative analysis, without reference to any theory. By analyzing these key features, we critically interpret the challenges as well as the skepticism that may surface by researchers. Finally, considering implications from this stream of research and analyzing the most influential studies, we recommend new avenues for investigation such as comparative studies among countries and different markets that provide further evidence on the international and regional levels and studies on the effect of cultural, institutional and demographical characteristics in IA.Practical implicationsOur results will help researchers, practitioners and consultants to identify the key issues related with IA.Originality/valueThis study is the first to provide a systematic literature review on public sector IA. Furthermore, it develops insights, critical reflections and avenues for future research in this field.

scholarly journals Mapping the research on museums and the public sphere: a scoping review

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andreas Vårheim ◽  
Roswitha Skare
Keyword(s):  
Public Sphere ◽  
Scoping Review ◽  
Knowledge Synthesis ◽  
Research Literature ◽  
Future Research ◽  
Research Gaps ◽  
Content Type ◽  
Theoretical Concepts ◽  
The Public ◽  
The Public Sphere

PurposeIn museum research, museums are held as vital in maintaining the public sphere. This scoping review takes stock of the present status of museum–public sphere research by providing an overview of the existing literature as a point of departure for future research. In short, it maps the research aims, theoretical concepts, research methods and findings within the field and identifies research gaps.Design/methodology/approachA scoping review methodology is used to provide a knowledge synthesis of the museum–public sphere literature. This approach is instrumental for researching multi-disciplinary, fragmented or underdeveloped research fields. Reviews can help identify otherwise easily overlooked gaps in the research literature and are an essential tool.FindingsOverwhelmingly, the published literature consists of case studies, some of which are theoretically ambitious. Still, cases are selected without explicit goals regarding analytical or theoretical generalization, and the studies are not placed within a theory-building framework. Moreover, the museum–public sphere research primarily focuses on museums in the core Anglosphere countries and is conducted by researchers affiliated with institutions in those countries. The museum–community relationship is a common research theme addressing engagement with the public through either visitor participation or community participation.Originality/valueThis is the first published scoping review or systematically conducted review and knowledge synthesis of the museum–public sphere research literature to our knowledge. The article finds and discusses a range of research gaps that need to be addressed theoretically and empirically.

The role of the chief information security officer in the management of IT security

2017 ◽  
Vol 25 (3) ◽  
pp. 300-329 ◽  
Author(s):  
Erastus Karanja
Keyword(s):  
Information Security ◽  
Academic Research ◽  
Chief Information Officer ◽  
Research Literature ◽  
It Security ◽  
Content Type ◽  
Security Officer ◽  
Security Breaches ◽  
Advance Research

Purpose The aim of this study is to advance research on the position of the CISO by investigating the role that CISOs play before and after an IT security breach. There is a dearth of academic research literature on the role of a chief information security officer (CISO) in the management of Information Technology (IT) security. The limited research literature exists despite the increasing number and complexity of IT security breaches that lead to significant erosions in business value. Design/methodology/approach The study makes use of content analysis and agency theory to explore a sample of US firms that experienced IT security breaches between 2009 and 2015 and how these firms reacted to the IT security breaches. Findings The results indicate that following the IT security breaches, a number of the impacted firms adopted a reactive plan that entailed a re-organization of the existing IT security strategy and the hiring of a CISO. Also, there is no consensus on the CISO reporting structure since most of the firms that hired a CISO for the first time had the CISO report either to the Chief Executive Officer or Chief Information Officer. Research limitations/implications The findings will inform researchers, IT educators and industry practitioners on the roles of CISOs as well as advance research on how to mitigate IT security vulnerabilities. Originality/value The need for research that advances an understanding of how to effectively manage the security of IT resources is timely and is driven by the growing frequency and sophistication of the IT security breaches as well as the significant direct and indirect costs incurred by both the affected firms and their stakeholders.

How the media cover mental illnesses: a review

2017 ◽  
Vol 117 (1) ◽  
pp. 90-109 ◽  
Author(s):  
Zexin Ma
Keyword(s):  
Mental Illness ◽  
Empirical Studies ◽  
Mental Illnesses ◽  
Mental Illness Stigma ◽  
Public Health Issue ◽  
Future Research ◽  
Sources Of Information ◽  
Content Type ◽  
The Public ◽  
The Media

Purpose Mental illness has become an important public health issue in society, and media are the most common sources of information about mental illnesses. Thus, it is important to review research on mental illnesses and media. The purpose of this paper is to provide a narrative review of studies on mental illnesses in the media and identifies important research gaps. Design/methodology/approach A combination of searching key databases and examining reference lists of selected articles was used to identify relevant articles. In total, 41 empirical studies published in the last 12 years were reviewed. Findings The review found that substantial research had been done to investigate media portrayals of mental illnesses and the effects of such portrayals might have on the public. Media still portray mental illnesses negatively in general, which contributes to the ongoing mental illness stigmatization. Nonetheless, discussions of mental illnesses in direct-to-consumer advertisements and social media tend to be more objective and informative. These objective portrayals could help improve mental health literacy and reduce stigma. More importantly, media can also reduce the stigma if used strategically. Research has found that entertainment-education programs and web-based media have strong potential in reducing mental illness stigma. Recommendations for future research are also discussed. Practical implications Findings can guide future efforts to use media to educate the public about mental illnesses and reduce mental illness stigma. Originality/value This study reviews the most recent research on mental illnesses in the media and provides important references on the media representation of mental illnesses, media effects of such representation, and using media to reduce stigma.

Does Recent Academic Research Support Changes to Audit Reporting Standards?

2016 ◽  
Vol 30 (2) ◽  
pp. 255-275 ◽  
Author(s):  
Jean Bédard ◽  
Paul Coram ◽  
Reza Espahbodi ◽  
Theodore J. Mock
Keyword(s):  
Financial Reporting ◽  
Academic Research ◽  
Financial Statements ◽  
Future Research ◽  
Research Support ◽  
The Public ◽  
Market Participants ◽  
Information Gap ◽  
Public Company ◽  
Reporting Process

SYNOPSIS The Public Company Accounting Oversight Board (PCAOB), the International Auditing and Assurance Standards Board (IAASB), and the U.K. Financial Reporting Council (FRC) have proposed or approved standards that significantly change the independent auditor's report. These initiatives require the auditor to make additional disclosures intended to close the information gap; that is, the gap between the information users desire and the information available through the audited financial statements, other corporate disclosures, and the auditor's report. They are also intended to improve the relevancy of the auditor's report. We augment prior academic research by providing standard setters with an updated synthesis of relevant research. More importantly, we provide an assessment of whether the changes are likely to close the information gap, which is important to financial market participants and other stakeholders in the audit reporting process. Also, we identify areas where there seems to be a lack of sufficient research. These results are of interest to all stakeholders in the audit reporting process, as the changes to the auditor's report are fundamental. Additionally, our summaries of research on the auditor's report highlight where there is limited research or inconsistent results, which will help academics identify important opportunities for future research.

A benchmarking study of Indian seaports

2019 ◽  
Vol 13 (1) ◽  
pp. 88-102
Author(s):  
Sajeev Abraham George ◽  
Anurag C. Tumma
Keyword(s):  
Financial Performance ◽  
Future Research ◽  
Data Envelopment ◽  
Operational Parameters ◽  
Two Stage ◽  
Content Type ◽  
The Public ◽  
Port Authorities ◽  
Financial Performance Measures ◽  
The Government

Purpose The purpose of this paper is to benchmark the operational and financial performances of the major Indian seaports to help derive useful insights to improve their performance. Design/methodology/approach A two-stage data envelopment analysis (DEA) methodology has been used with the help of data collected on the 13 major seaports of India. The first stage of the DEA captured the operational efficiencies, while the second stage the financial performance. Findings A window analysis over a period of three years revealed that no port was able to score an overall average efficiency of 100 per cent. The study identified the better performing units among their peers in both the stages. The contrasting results of the study with the traditional operational and financial performance measures used by the ports helped to derive useful insights. Research limitations/implications The data used in the study were majorly limited to the available sources in the public domain. Also, the study was limited to the major seaports which are under the Government of India and no comparisons were carried out with other local or international ports. Practical implications There is a need to prioritize investments and improvement efforts where they are most needed, instead of following a generalized approach. Once the benchmark ports are identified, the port authorities and other relevant stakeholders should work in detail on the factors causing inefficiencies, for possible improvements in performance. Originality/value This paper carried out a two-stage DEA that helped to derive useful insights on operational efficiency and financial performance of the India seaports. A combination of the financial and operational parameters, along with a comparison of the DEA results with the traditional measures, provided a different perspective on the Indian seaport performance. Considering the scarcity of research papers reported in the literature on DEA-based benchmarking studies of seaports in the Indian context, it has the potential to attract future research in this field.

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