A BIBLIOMETRIC ANALYSIS OF CYBER SECURITY RISK DISCLOSURE

Along with experiencing significant financial losses due to data breaches in the company. To ‎attract stakeholders' attention, companies need to disclose the cyber risks they face. This study ‎aims to explain the progress and patterns in cyber risk disclosure and the variables that are often ‎a...

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Published inInternational Journal of Innovative Technologies in Economy no. 2(50)
Main Authors Lola Melindia, Yaeni Maryani, Fitri Pebrianti, Siti Jubaedah
Format Journal Article
LanguageEnglish
Published 27.06.2025
Online AccessGet full text
ISSN2412-8368
2414-1305
2414-1305
DOI10.31435/ijite.2(50).2025.3386

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Abstract Along with experiencing significant financial losses due to data breaches in the company. To ‎attract stakeholders' attention, companies need to disclose the cyber risks they face. This study ‎aims to explain the progress and patterns in cyber risk disclosure and the variables that are often ‎associated with the practice.  The research used a systematic literature review of 155 research ‎articles from Scopus (2020-2024) using the keywords cybersecurity disclosure in the fields of ‎computer science, social science, business management, accounting, economics, and finance. ‎Data was limited to English journal articles and analysed using bibliometric analysis with the ‎VOS viewer application. The results show that research on cyber risk disclosure in Scopus.com is ‎still limited, but shows an increasing trend in various countries' companies.  The cited articles are ‎identified as references for future research. On accounting conceptualisations regarding the ‎voluntary disclosure of such corporate social responsibility information related to cyber risk ‎threats.‎
AbstractList Along with experiencing significant financial losses due to data breaches in the company. To ‎attract stakeholders' attention, companies need to disclose the cyber risks they face. This study ‎aims to explain the progress and patterns in cyber risk disclosure and the variables that are often ‎associated with the practice.  The research used a systematic literature review of 155 research ‎articles from Scopus (2020-2024) using the keywords cybersecurity disclosure in the fields of ‎computer science, social science, business management, accounting, economics, and finance. ‎Data was limited to English journal articles and analysed using bibliometric analysis with the ‎VOS viewer application. The results show that research on cyber risk disclosure in Scopus.com is ‎still limited, but shows an increasing trend in various countries' companies.  The cited articles are ‎identified as references for future research. On accounting conceptualisations regarding the ‎voluntary disclosure of such corporate social responsibility information related to cyber risk ‎threats.‎
Author Fitri Pebrianti
Siti Jubaedah
Lola Melindia
Yaeni Maryani
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10.1093/cybsec/tyy006
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10.1108/JAEE-07-2021-0237
10.2139/ssrn.2733831
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