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In this study we provide an integrative review of cybersecurity research and discuss potential areas for future cybersecurity developments. We conduct an extensive analysis of cybersecurity-related papers in the accounting, information systems, computer science, and general business disciplines. Our review integrates and classifies 68 cybersecurity papers, develops a cybersecurity framework, and identifies future research opportunities based on the current state of the literature. Our research framework centers on five key cybersecurity topics in the cybersecurity research: (1) cybersecurity risk disclosure, (2) cybersecurity investment, (3) information security governance, (4) market response to cybersecurity incidents and spillover effect, and (5) manager, auditor, and customer responses and remedial strategies. Cybersecurity risk attracts ever increasing attention from the firms, regulators, customers, politicians, and academics. Cybersecurity incidents increasingly impact millions of personal and business records increasing the importance of understanding cybersecurity risks, incidents, and disclosures.

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This page is a summary of: An Integrative Review and Analysis of Cybersecurity Research: Current State and Future Directions, Journal of Information Systems, May 2020, American Accounting Association,
DOI: 10.2308/isys-19-033.
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