{"id":"https://openalex.org/W3081639134","doi":"https://doi.org/10.2308/isys-2020-031","title":"Classifying the Contents of Cybersecurity Risk Disclosure through Textual Analysis and Factor Analysis","display_name":"Classifying the Contents of Cybersecurity Risk Disclosure through Textual Analysis and Factor Analysis","publication_year":2020,"publication_date":"2020-08-27","ids":{"openalex":"https://openalex.org/W3081639134","doi":"https://doi.org/10.2308/isys-2020-031","mag":"3081639134"},"language":"en","primary_location":{"id":"doi:10.2308/isys-2020-031","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-2020-031","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5055561610","display_name":"Arion Cheong","orcid":"https://orcid.org/0000-0002-0507-4936"},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Arion Cheong","raw_affiliation_strings":["Rutgers, The State University of New Jersey"],"raw_orcid":"https://orcid.org/0000-0002-0507-4936","affiliations":[{"raw_affiliation_string":"Rutgers, The State University of New Jersey","institution_ids":["https://openalex.org/I102322142"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5079703224","display_name":"Kyunghee Yoon","orcid":"https://orcid.org/0000-0001-6766-8206"},"institutions":[{"id":"https://openalex.org/I130785548","display_name":"Clark University","ror":"https://ror.org/04123ky43","country_code":"US","type":"education","lineage":["https://openalex.org/I130785548"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Kyunghee Yoon","raw_affiliation_strings":["Clark University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Clark University","institution_ids":["https://openalex.org/I130785548"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100753668","display_name":"Soohyun Cho","orcid":"https://orcid.org/0000-0002-4831-3212"},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Soohyun Cho","raw_affiliation_strings":["Rutgers, The State University of New Jersey"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Rutgers, The State University of New Jersey","institution_ids":["https://openalex.org/I102322142"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5084583272","display_name":"Won Gyun No","orcid":"https://orcid.org/0000-0002-1676-4254"},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Won Gyun No","raw_affiliation_strings":["Rutgers, The State University of New Jersey"],"raw_orcid":"https://orcid.org/0000-0002-1676-4254","affiliations":[{"raw_affiliation_string":"Rutgers, The State University of New Jersey","institution_ids":["https://openalex.org/I102322142"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.3418,"has_fulltext":false,"cited_by_count":35,"citation_normalized_percentile":{"value":0.93621248,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"35","issue":"2","first_page":"179","last_page":"194"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10734","display_name":"Information and Cyber Security","score":0.9976000189781189,"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"}},"topics":[{"id":"https://openalex.org/T10734","display_name":"Information and Cyber Security","score":0.9976000189781189,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9858999848365784,"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/T10260","display_name":"Software Engineering Research","score":0.9657999873161316,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/vulnerability","display_name":"Vulnerability (computing)","score":0.6767826080322266},{"id":"https://openalex.org/keywords/commission","display_name":"Commission","score":0.6718142032623291},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.6394071578979492},{"id":"https://openalex.org/keywords/control","display_name":"Control (management)","score":0.5571542978286743},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.4752095639705658},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.43759748339653015},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.42510196566581726},{"id":"https://openalex.org/keywords/risk-analysis","display_name":"Risk analysis (engineering)","score":0.3854706883430481},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.20306026935577393}],"concepts":[{"id":"https://openalex.org/C95713431","wikidata":"https://www.wikidata.org/wiki/Q631425","display_name":"Vulnerability (computing)","level":2,"score":0.6767826080322266},{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.6718142032623291},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.6394071578979492},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.5571542978286743},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4752095639705658},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.43759748339653015},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.42510196566581726},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3854706883430481},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.20306026935577393},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/isys-2020-031","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-2020-031","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},{"id":"pmh:oai:commons.clarku.edu:faculty_school_of_management-1181","is_oa":false,"landing_page_url":"https://commons.clarku.edu/faculty_school_of_management/182","pdf_url":null,"source":{"id":"https://openalex.org/S4377196688","display_name":"Clark Digital Commons (Clark University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I130785548","host_organization_name":"Clark University","host_organization_lineage":["https://openalex.org/I130785548"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"School of Business","raw_type":"text"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.6399999856948853,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, Justice and strong institutions"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":47,"referenced_works":["https://openalex.org/W764178835","https://openalex.org/W1517565658","https://openalex.org/W1535600844","https://openalex.org/W1880262756","https://openalex.org/W1990317644","https://openalex.org/W2002849554","https://openalex.org/W2021630490","https://openalex.org/W2038043464","https://openalex.org/W2074604892","https://openalex.org/W2131602640","https://openalex.org/W2146016545","https://openalex.org/W2154732345","https://openalex.org/W2157635163","https://openalex.org/W2159651019","https://openalex.org/W2346917897","https://openalex.org/W2381907632","https://openalex.org/W2488745276","https://openalex.org/W2523857299","https://openalex.org/W2619874920","https://openalex.org/W2729585074","https://openalex.org/W2731650209","https://openalex.org/W2810555936","https://openalex.org/W2900622889","https://openalex.org/W2922737789","https://openalex.org/W2950133940","https://openalex.org/W2961349505","https://openalex.org/W3023181463","https://openalex.org/W3046349118","https://openalex.org/W3110749958","https://openalex.org/W3121368557","https://openalex.org/W3121817808","https://openalex.org/W3121961524","https://openalex.org/W3122094160","https://openalex.org/W3122413248","https://openalex.org/W3122556742","https://openalex.org/W3122563224","https://openalex.org/W3122702074","https://openalex.org/W3123287217","https://openalex.org/W3123350369","https://openalex.org/W3123711279","https://openalex.org/W3123833412","https://openalex.org/W3124871970","https://openalex.org/W3125210271","https://openalex.org/W3125952890","https://openalex.org/W3145342109","https://openalex.org/W4236841844","https://openalex.org/W4252460146"],"related_works":["https://openalex.org/W2083674464","https://openalex.org/W4285379861","https://openalex.org/W2322850402","https://openalex.org/W2146489267","https://openalex.org/W2394108515","https://openalex.org/W2437262919","https://openalex.org/W3125791156","https://openalex.org/W4241219018","https://openalex.org/W1599375153","https://openalex.org/W2380483444"],"abstract_inverted_index":{"ABSTRACT":[0],"Cybersecurity":[1],"has":[2,17],"garnered":[3],"much":[4],"attention":[5],"due":[6],"to":[7,121],"the":[8,29,43,52,123,143],"increasing":[9],"frequency":[10],"and":[11,16,24,31,42,82,108,138],"cost":[12],"of":[13,45,54,79,126,145],"cybersecurity":[14,41,46,55,59,87,106,146],"incidents":[15,60,107],"become":[18],"a":[19,72,77],"significant":[20],"concern":[21],"for":[22,85],"organizations":[23],"governments.":[25],"Regulators":[26],"such":[27],"as":[28],"Securities":[30],"Exchange":[32],"Commission":[33],"(SEC)":[34],"have":[35],"also":[36],"shown":[37],"an":[38],"interest":[39],"in":[40],"quality":[44],"risk":[47,56,88,147],"disclosures.":[48,148],"This":[49,130],"paper":[50],"examines":[51],"informativeness":[53,144],"disclosures":[57,89],"when":[58],"or":[61],"related":[62],"internal":[63,109],"control":[64,110],"weaknesses":[65],"are":[66],"reported.":[67],"In":[68],"particular,":[69],"we":[70],"propose":[71],"quantitative":[73],"methodology,":[74],"which":[75],"is":[76],"combination":[78],"textual":[80],"analysis":[81,114],"factor":[83],"analysis,":[84],"classifying":[86],"into":[90,142],"nine":[91],"factors.":[92,129],"Our":[93],"results":[94],"show":[95],"different":[96],"disclosing":[97,127],"patterns":[98],"among":[99],"firms":[100,117],"depending":[101],"on":[102],"whether":[103],"they":[104],"had":[105],"weaknesses.":[111],"Further,":[112],"our":[113],"indicates":[115],"that":[116],"disclose":[118],"control-related":[119],"factors":[120],"mediate":[122],"negative":[124],"effect":[125],"vulnerability-related":[128],"study":[131],"provides":[132],"various":[133],"stakeholders,":[134],"including":[135],"investors,":[136],"regulators,":[137],"researchers,":[139],"with":[140],"insight":[141]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":11},{"year":2023,"cited_by_count":10},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1}],"updated_date":"2026-06-11T09:08:48.828518","created_date":"2025-10-10T00:00:00"}