{"id":"https://openalex.org/W4400929482","doi":"https://doi.org/10.1111/ijau.12365","title":"Key drivers of cybersecurity audit effectiveness: A neo\u2010institutional perspective","display_name":"Key drivers of cybersecurity audit effectiveness: A neo\u2010institutional perspective","publication_year":2024,"publication_date":"2024-07-22","ids":{"openalex":"https://openalex.org/W4400929482","doi":"https://doi.org/10.1111/ijau.12365"},"language":"en","primary_location":{"id":"doi:10.1111/ijau.12365","doi":"https://doi.org/10.1111/ijau.12365","is_oa":true,"landing_page_url":"https://doi.org/10.1111/ijau.12365","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/ijau.12365","source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/ijau.12365","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5001619645","display_name":"Tina Vuko","orcid":"https://orcid.org/0000-0002-7030-2130","observed_orcids":["https://orcid.org/0000-0002-7030-2130"]},"institutions":[{"id":"https://openalex.org/I92251255","display_name":"University of Split","ror":"https://ror.org/00m31ft63","country_code":"HR","type":"education","lineage":["https://openalex.org/I92251255"]}],"countries":["HR"],"is_corresponding":false,"raw_author_name":"Tina Vuko","raw_affiliation_strings":["Faculty of Economics, Business and Tourism, University of Split, Split, Croatia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Economics, Business and Tourism, University of Split, Split, Croatia","institution_ids":["https://openalex.org/I92251255"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5027276494","display_name":"Sergeja Slapni\u010dar","orcid":"https://orcid.org/0000-0002-7228-7560","observed_orcids":["https://orcid.org/0000-0002-7228-7560"]},"institutions":[{"id":"https://openalex.org/I165143802","display_name":"The University of Queensland","ror":"https://ror.org/00rqy9422","country_code":"AU","type":"education","lineage":["https://openalex.org/I165143802"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Sergeja Slapni\u010dar","raw_affiliation_strings":["UQ Business School, The University of Queensland, St Lucia, Queensland, Australia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UQ Business School, The University of Queensland, St Lucia, Queensland, Australia","institution_ids":["https://openalex.org/I165143802"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5059020135","display_name":"Marko \u010cular","orcid":"https://orcid.org/0000-0002-4016-8778","observed_orcids":["https://orcid.org/0000-0002-4016-8778"]},"institutions":[{"id":"https://openalex.org/I92251255","display_name":"University of Split","ror":"https://ror.org/00m31ft63","country_code":"HR","type":"education","lineage":["https://openalex.org/I92251255"]}],"countries":["HR"],"is_corresponding":false,"raw_author_name":"Marko \u010cular","raw_affiliation_strings":["Faculty of Economics, Business and Tourism, University of Split, Split, Croatia"],"raw_orcid":"https://orcid.org/0000-0002-4016-8778","affiliations":[{"raw_affiliation_string":"Faculty of Economics, Business and Tourism, University of Split, Split, Croatia","institution_ids":["https://openalex.org/I92251255"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5004481863","display_name":"Matej Dra\u0161\u010dek","orcid":"https://orcid.org/0000-0002-0985-6126","observed_orcids":["https://orcid.org/0000-0002-0985-6126"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Matej Dra\u0161\u010dek","raw_affiliation_strings":["Hranilnica LON d.d., Kranj, Slovenia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Hranilnica LON d.d., Kranj, Slovenia","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5027276494"],"corresponding_institution_ids":["https://openalex.org/I165143802"],"apc_list":{"value":2760,"currency":"USD","value_usd":2760},"apc_paid":{"value":2760,"currency":"USD","value_usd":2760},"fwci":16.8542,"has_fulltext":true,"cited_by_count":17,"citation_normalized_percentile":{"value":0.98956952,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":99,"max":100},"biblio":{"volume":"29","issue":"1","first_page":"188","last_page":"206"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5234000086784363,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5234000086784363,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10734","display_name":"Information and Cyber Security","score":0.4375,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T11572","display_name":"Information Technology Governance and Strategy","score":0.027000000700354576,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.9359999895095825},{"id":"https://openalex.org/keywords/cybersecurity-risk-management","display_name":"cyber risk management","score":0.8840000033378601},{"id":"https://openalex.org/keywords/neo-institutionalism","display_name":"new institutionalism","score":0.9929999709129333},{"id":"https://openalex.org/keywords/coercivity","display_name":"coercivity","score":0.9350000023841858},{"id":"https://openalex.org/keywords/normative-force","display_name":"normative force","score":0.9929999709129333},{"id":"https://openalex.org/keywords/cybersecurity-regulation","display_name":"cybersecurity regulation","score":0.9559999704360962},{"id":"https://openalex.org/keywords/board-support","display_name":"board support","score":0.6600000262260437},{"id":"https://openalex.org/keywords/security-experts","display_name":"security experts","score":0.5559999942779541},{"id":"https://openalex.org/keywords/chief-audit-executives","display_name":"chief audit executives","score":0.8519999980926514}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7579596042633057},{"id":"https://openalex.org/C26517878","wikidata":"https://www.wikidata.org/wiki/Q228039","display_name":"Key (lock)","level":2,"score":0.7372368574142456},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6926116943359375},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.6181716918945312},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5273398160934448},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.48996272683143616},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.43788737058639526},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.43025511503219604},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.38136985898017883},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.3097316026687622},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.2220444679260254},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/ijau.12365","doi":"https://doi.org/10.1111/ijau.12365","is_oa":true,"landing_page_url":"https://doi.org/10.1111/ijau.12365","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/ijau.12365","source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1111/ijau.12365","doi":"https://doi.org/10.1111/ijau.12365","is_oa":true,"landing_page_url":"https://doi.org/10.1111/ijau.12365","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/ijau.12365","source":{"id":"https://openalex.org/S152372256","display_name":"International Journal of Auditing","issn_l":"1090-6738","issn":["1090-6738","1099-1123"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Auditing","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","score":0.7297000288963318,"id":"https://metadata.un.org/sdg/16"}],"sustainable_development_goals_aurora":[{"display_name":"Partnerships for the goals","score":0.550000011920929,"id":"https://metadata.un.org/sdg/17"}],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[{"id":"https://openalex.org/F4320320984","display_name":"University of Queensland","ror":"https://ror.org/00rqy9422"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4400929482.pdf","grobid_xml":"https://content.openalex.org/works/W4400929482.grobid-xml"},"referenced_works_count":70,"referenced_works":["https://openalex.org/W1487862350","https://openalex.org/W1501321335","https://openalex.org/W1562992755","https://openalex.org/W1772952806","https://openalex.org/W1859058939","https://openalex.org/W1963579229","https://openalex.org/W1979512229","https://openalex.org/W2008353587","https://openalex.org/W2017685754","https://openalex.org/W2019436494","https://openalex.org/W2024192178","https://openalex.org/W2025103752","https://openalex.org/W2032652700","https://openalex.org/W2045564818","https://openalex.org/W2046641398","https://openalex.org/W2051353887","https://openalex.org/W2070578338","https://openalex.org/W2084641016","https://openalex.org/W2093643082","https://openalex.org/W2097442767","https://openalex.org/W2100512356","https://openalex.org/W2108590086","https://openalex.org/W2123452121","https://openalex.org/W2125336328","https://openalex.org/W2132391199","https://openalex.org/W2135519078","https://openalex.org/W2143268581","https://openalex.org/W2146893886","https://openalex.org/W2150096252","https://openalex.org/W2165280541","https://openalex.org/W2170081088","https://openalex.org/W2280415561","https://openalex.org/W2312207228","https://openalex.org/W2731650209","https://openalex.org/W2783597070","https://openalex.org/W2793870716","https://openalex.org/W2794499744","https://openalex.org/W2796001969","https://openalex.org/W2799525056","https://openalex.org/W2803110595","https://openalex.org/W2804319051","https://openalex.org/W2891771727","https://openalex.org/W2893405045","https://openalex.org/W2981514240","https://openalex.org/W2981896747","https://openalex.org/W2995643092","https://openalex.org/W2999830435","https://openalex.org/W3004408380","https://openalex.org/W3033372516","https://openalex.org/W3034951048","https://openalex.org/W3036011450","https://openalex.org/W3042065999","https://openalex.org/W3087332446","https://openalex.org/W3111408876","https://openalex.org/W3121379018","https://openalex.org/W3122745812","https://openalex.org/W3123282572","https://openalex.org/W3130753265","https://openalex.org/W3136344648","https://openalex.org/W3197804770","https://openalex.org/W3207255208","https://openalex.org/W3208458410","https://openalex.org/W3216536366","https://openalex.org/W4225153992","https://openalex.org/W4242058971","https://openalex.org/W4286509932","https://openalex.org/W4301952529","https://openalex.org/W4308016603","https://openalex.org/W4385628467","https://openalex.org/W6980284880"],"related_works":["https://openalex.org/W3206623587","https://openalex.org/W7214643904","https://openalex.org/W3208458410","https://openalex.org/W7110811733","https://openalex.org/W3123863203","https://openalex.org/W7108318634","https://openalex.org/W4386015061","https://openalex.org/W7118119253","https://openalex.org/W2132391199","https://openalex.org/W6959455980"],"abstract_inverted_index":{"The":[0,217],"aim":[1],"of":[2,13,26,37,46,74,99,110,135,148,157,181,195,227,230],"this":[3],"paper":[4,218],"is":[5,219],"to":[6,53,94,166],"analyse":[7],"which":[8],"factors":[9],"explain":[10,184],"the":[11,24,72,76,83,97,104,107,142,158,171,177,185,193],"effectiveness":[12,232],"internal":[14,38,100,159,172],"audit":[15,55,173],"in":[16,65,145],"providing":[17],"assurance":[18,49],"about":[19,64],"cybersecurity":[20,54],"risk":[21],"management.":[22],"On":[23],"basis":[25],"neo\u2010institutional":[27],"theory,":[28],"we":[29,70,120],"hypothesize":[30,90],"that":[31,91,153,223],"coercive":[32,199],"(cybersecurity":[33],"regulation),":[34],"normative":[35,154],"(professionalization":[36,156],"auditors":[39,126,160],"and":[40,42,75,86,96,106,127,138,161,168,176,201,214,233],"Boards)":[41],"mimetic":[43,205],"forces":[44,60,155],"(outsourcing":[45],"cyber":[47],"security":[48,87],"services)":[50],"positively":[51,112],"contribute":[52],"(CSA)":[56],"effectiveness.":[57,115,187],"As":[58],"these":[59],"do":[61],"not":[62],"come":[63],"an":[66,220],"interest":[67],"free":[68],"model,":[69],"study":[71],"role":[73],"interaction":[77],"with":[78,103],"other":[79],"actors":[80],"who":[81],"shape":[82],"CSA":[84,95,114,167,186,231],"practices\u2014Boards":[85],"experts.":[88],"We":[89,140,151,188,207],"Board's":[92,164],"support":[93,165,191],"level":[98],"auditors'":[101],"cooperation":[102,169],"first":[105,178],"second":[108],"line":[109,180],"defence":[111,182],"affect":[113],"To":[116],"test":[117],"our":[118,212,225],"hypothesis,":[119],"conducted":[121],"a":[122,146,198,204],"survey":[123],"involving":[124],"IT":[125],"Chief":[128],"Audit":[129],"Executives":[130],"from":[131],"various":[132],"industries,":[133],"organizations":[134],"different":[136],"sizes":[137],"countries.":[139],"examined":[141],"hypothesized":[143],"relationships":[144],"series":[147],"regression":[149],"analyses.":[150],"find":[152,189],"Boards'":[162],"competences),":[163],"between":[170],"function":[174],"(IAF)":[175],"two":[179],"significantly":[183],"no":[190],"for":[192,211],"effect":[194],"regulation":[196],"as":[197,203],"force":[200],"outsourcing":[202],"force.":[206],"discuss":[208],"potential":[209],"reasons":[210],"findings":[213],"their":[215,234],"implications.":[216],"original":[221],"analysis":[222],"advances":[224],"understanding":[226],"key":[228],"drivers":[229],"relationships.":[235]},"counts_by_year":[{"year":2026,"cited_by_count":10},{"year":2025,"cited_by_count":7}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2024-07-24T00:00:00"}