Responses to SEC comment letters on cybersecurity disclosures: An exploratory study

Wang, Tawei; Yen, Ju-Chun; Yoon, Kyunghee

doi:10.1016/j.accinf.2022.100567

Cited by 9 publications

(1 citation statement)

References 24 publications

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“…Furthermore, it can be seen a lower development of the traditional topics from the earlier periods, such as the use of AIS and ERP (e.g., [111][112][113]) or the control and management of IT infrastructures (e.g., [114,115]). Those newest studies seem to offer a wider variety of perspectives that address issues such as blockchain-based technologies (e.g., [116][117][118][119]), which include crypto-assets or cybersecurity issues (e.g., [120][121][122][123][124][125]). Less numerous, though available, are also studies on social media (e.g., [126,127]).…”

Section: Results For the Latest Period (2020 To 2022)mentioning

confidence: 99%

Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools

Albuquerque

Santos

2023

FinTech

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Accounting has been evolving to follow the latest economic, political, social, and technological developments. Therefore, there is a need for researchers to also include in their research agenda the emerging topics in the accounting area. This exploratory paper selects technological matters in accounting as its research object, proposing a literature review that uses archival research as a method and content analysis as a technique. Using different tools for the assessment of qualitative data, this content analysis provides a summary of those papers, such as their main topics, most frequent words, and cluster analysis. A top journal was used as the source of information, namely The International Journal of Accounting Information Systems, given its scope, which links accounting and technological matters. Data from 2000 to 2022 was selected to provide an evolutive analysis since the beginning of this century, with a particular focus on the latest period. The findings indicate that the recent discussions and trending topics in accounting, including matters such as international regulation, the sustainable perspective in accounting, as well as new methods, channels, and processes for improving the entities’ auditing and reporting, have increased their relevance and influence, enriching the debate and future perspectives in combination with the use of new technologies. Therefore, this seems to be a path to follow as an avenue for future research. Notwithstanding, emerging technologies as a research topic seem to be slower or less evident than their apparent development in the accounting area. The findings from this paper are limited to a single journal and, therefore, this limitation must be considered in the context of those conclusions. Notwithstanding, its proposed analysis may contribute to the profession, academia, and the scientific community overall, enabling the identification of the state of the art of literature in the technological area of accounting.

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