网络安全成熟度保证能改善供应链中的网络安全风险管理吗?

IF 4.1 3区 管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2024-07-11 DOI:10.1016/j.accinf.2024.100695
Ju Myung Song , Tawei Wang , Ju-Chun Yen , Yu-Hung Chen
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引用次数: 0

摘要

本研究使用分析模型来调查要求供应商或承包商提供网络安全保证或特定的成熟度是否有助于他们改善网络安全管理。我们的研究结果表明,如果供应商在不知道合同要求的网络安全成熟度水平的情况下决定其首选的网络安全成熟度水平,那么供应商更有可能付出更多努力来改善其网络安全管理。我们还发现,买方可以通过降低合同价格或在发生违约时处以罚款来激励供应商改善网络安全风险管理。我们的研究结果揭示了网络安全成熟度保证所起的作用,并讨论了实际意义。
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Does cybersecurity maturity level assurance improve cybersecurity risk management in supply chains?

This study uses analytical models to investigate whether requiring cybersecurity assurance or a particular maturity level for vendors or contractors will help them improve their cybersecurity management. Our findings suggest that, if a supplier decides on its preferred cybersecurity maturity level without knowing what level a contract requires, the supplier is more likely to exert more effort to improve its cybersecurity management. We also show that a buyer can incentivize the supplier to engage in improving cybersecurity risk management by imposing a reduced contractual price or a fine when a breach occurs. Our findings reveal the role played by cybersecurity maturity level assurance and we discuss practical implications.

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来源期刊
CiteScore
9.00
自引率
6.50%
发文量
23
期刊介绍: The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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