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A Bibliometric Analysis of Cyber Security Risk Disclosure

Melindia, Lola and Maryani, Yaeni and Pebrianti, Fitri and Jubaedah, Siti (2025) A Bibliometric Analysis of Cyber Security Risk Disclosure. International Journal of Innovative Technologies in Economy, 50 (2): 3386. pp. 1-14. ISSN 2414-1305

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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 riskthreats threats.

Item Type: Article
Subjects: J Economics and Business > J General Economics
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Yaeni Yaeni Yaeni Maryani
Date Deposited: 15 Aug 2025 08:52
Last Modified: 15 Aug 2025 08:52
URI: https://eprints.ugj.ac.id/id/eprint/1608

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