Impact Of Cyber Attacks on Accounting and Business
Keywords:
Cyber attack, Cyber Crime, accounting and Business
Abstract
Today internet have crosses every barrier and have changed the way we use to talk, play games, work, accenting ,finance ,shop, make friends, listen music, see movies, order food, pay bill, medicine making etc. The criminal activities in internet that either targets or uses a computer, a computer network or a networked device are daily increases in the world which is known as internet crime or cyber crime. Now days various form of malicious activity targeting IT systems and/or the attackers or threat actors using them to gain unauthorized access to systems and data they contain which is called Cyber attack or cyber security attack increases rapidly. This paper focusing cyber attacks causes and impacts on accounting and Business based on the various previous research paper of cyber attacks and accounting. The results of the study show that cyber attacks are caused by various agents.
References
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28. Rahman, A., Mahdavi-Hezaveh, R., & Williams, L. (2019). A Systematic Mapping Study of Infrastructure as Code Research. Information and Software Technology, 108, 65-77.
29. Steinbart, P. J., Raschke, R. L., Gal, G., & Dilla, W. N. (2016). SECURQUAL: An Instrument For Evaluating The Effectiveness of Enterprise Information Security Programs. Journal of Information Systems, 30(1), 71-92
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34. www.caseware.com/resources/blog/5-key-cybersecurity-threats-accounting-firms/
2. Alhuwail, D., Al-Jafar, E., Abdulsalam, Y., & AlDuaij, S. (2021). Information Security Awareness and Behaviors of Health Care Professionals At Public Health Care Facilities. Applied Clinical Informatics, 12(04), 924-932.
3. Berkman, H., Jona, J., Lee, G., & Soderstrom, N. (2018). Cybersecurity Awareness and Market Valuations. Journal of Accounting and Public Policy, 37(6), 508-526.
4. Cha, J., Singh, S., Pan, Y., & Park, J. (2020). Blockchain-Based Cyber Threat Intelligence System Architecture For Sustainable Computing. Sustainability, 12(16), 6401.
5. Bozkus Kahyaoglu, S., & Caliyurt, K. (2018). Cyber Security Assurance Process from The Internal Audit Perspective. Managerial auditing journal, 33(4), 360-376.
6. Bodin, L. D., Gordon, L. A., Loeb, M. P., & Wang, A. (2018). Cybersecurity Insurance and Risk- Sharing. Journal of Accounting and Public Policy, 37(6), 527-544.
7. Curtis, M., Torriti, J., & Smith, S. T. (2018). Demand Side Flexibility and Responsiveness: Moving Demand in Time Through Technology. Demanding energy: Space, time and change, 283- 312.
8. Dornheim, P. (2023). Determining Cybersecurity Culture Maturity and Deriving Verifiable Improvement Measures. Information and Computer Security.
9. Ettredge, M., Guo, F., & Li, Y. (2018). Trade Secrets and Cyber Security Breaches. Journal of Accounting and Public Policy, 37(6), 564-585.
10. Ettredge, M., & Richardson, V. J. (2002,). Assessing the Risk in E-commerce. In Proceedings of the 35th Annual Hawaii International Conference on System Sciences (pp. 11-pp). IEEE.
11. Gao, Y., Li, X., Peng, H., Fang, B., & Philip, S. Y. (2020). Hincti: A Cyber Threat Intelligence Modeling and Identification System Based on Heterogeneous Information Network. IEEE Transactions on Knowledge and Data Engineering, 34(2), 708-722.
12. Gong, S. and Lee, C. (2021). Cyber Threat Intelligence Framework for Incident Response in an Energy Cloud Platform. Electronics, 10(3), 239.
13. Gordon, M. (2015). Lessons from the Front: A Case Study of Russian Cyber Warfare.
14. Gordon, L. A., Loeb, M. P., & Lucyshyn, W. (2002). An Economic Perspective on The Sharing of Information Related To Security Breaches: Concepts and Empirical Evidence.
15. Guerrero, J., Zúñiga, K., Certuche, C., & Pardo, C. (2020). A Systematic Mapping Study About Devops. Journal De Ciencia E Ingeniería, 12(1), 48-62.
16. Gunawan, B. (2023). Cybersecurity and Strategic Management. Foresight and Sti Governance, 17(3), 88-97.
17. Haapamäki, E. and Sihvonen, J. (2019). Cybersecurity in Accounting Research. Managerial Auditing Journal, 34(7), 808-834.
18. Herdiana, Y., Munawar, Z., & Putri, N. (2021). Mitigasi Ancaman Resiko Keamanan Siber Di Masa Pandemi Covid-19. Jurnal Ict Information Communication & Technology, 20(1), 42-52.
19. Hesford, J. W, Lee, S.S., Van Der Stede, W. A., & Young, S.M. (2007). Management Accounting: A Bibliographic Study. Management Accounting Research, 5(1), 3- 26.
20. Higgs, J. L., Pinsker, R. E., Smith, T. J., & Young, G. R. (2016). The Relationship Between Board- Level Technology Committees and Reported Security Breaches. Journal of Information Systems, 30(3), 79-98.
21. Islam, Md. S., Farah, N., and Staffor, T. F. (2018). Factors Associated with Security/Cybersecurity Audit by Internal Audit Function. Managerial Auditing Journal, 33, 4, 377- 409.
22. Kamerer, J. L., & McDermott, D. (2020). Cybersecurity: Nurses on the Front Line of Prevention and Education. Journal of Nursing Regulation, 10(4), 48-53.
23. Leenaars, C., Freymann, J., Jakobs, K., Menon, J., Ee, T., Elzinga, J., & Drinkenburg, P. (2018). A Systematic Search and Mapping Review of Studies on Intracerebral Microdialysis of Amino Acids, and Systematized Review of Studies on Circadian Rhythms. Journal of Circadian Rhythms, 16(1).
24. Muravskyi, V., Farion, V., & Hrytsyshyn, A. (2021). Quality of Accounting Information And Principles of Its Cyber Protection. Scientific Notes of Ostroh Academy National University Series Economics, 1(23(51)), 103-109.
25. Muravskyi, V., Pochynok, N., & Farion, V. (2021). Classification of Cyber Risks in Accounting. Herald of Economics, (2), 129.
26. Nadeem, M. (2023). Exploring the Interplay of Cybersecurity and Cybercrime In Pakistan's Digital Landscape., 4(4), 207-222.
27. Preuveneers, D. and Joosen, W. (2021). Sharing Machine Learning Models as Indicators of Compromise For Cyber Threat Intelligence. Journal of Cybersecurity and Privacy, 1(1), 140-163.
28. Rahman, A., Mahdavi-Hezaveh, R., & Williams, L. (2019). A Systematic Mapping Study of Infrastructure as Code Research. Information and Software Technology, 108, 65-77.
29. Steinbart, P. J., Raschke, R. L., Gal, G., & Dilla, W. N. (2016). SECURQUAL: An Instrument For Evaluating The Effectiveness of Enterprise Information Security Programs. Journal of Information Systems, 30(1), 71-92
30. Steinbart, P. J., Raschke, R. L., Gal, G., & Dilla, W. N. (2018). The Influence of A Good Relationship Between The Internal Audit and Information Security Functions on Information Security Outcomes. Accounting, Organizations and Society, 71, 15-29.
31. Lenka, A.; Goswami, M.; Singh, H.; Baskaran, H. Cybersecurity Disclosure and Corporate Reputation
32. Abu, M.S.; Selamat, S.R.; Ariffin, A.; Yusof, R. CTI–issue and challenges. Indones. J. Electr. Eng. Comput. Sci. 2018, 10, 371–379.
33. www.stldigital.tech/blog/10-biggest-cybersecurity-attacks-in-indian-history/
34. www.caseware.com/resources/blog/5-key-cybersecurity-threats-accounting-firms/
Published
2024-06-12
How to Cite
Dr. Devajit Mahanta, & Dr. Nupur Kalita. (2024). Impact Of Cyber Attacks on Accounting and Business. Revista Electronica De Veterinaria, 25(1), 3878-3884. https://doi.org/10.69980/redvet.v25i1.1869
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