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Cybersecurity Accounting: ACCOUNTING IMPACTS OF DATA BREACH

Name: Cybersecurity Accounting: ACCOUNTING IMPACTS OF DATA BREACH
Creator: Amuga, Edwin O.
Keywords: Security, Network, Assessment, Technology, Cyber, Intrusion

descriptionPublicationkeyboard_double_arrow_right Research , Other literature type 16 Jul 2022 English Publisher:Zenodo

Authors: Amuga, Edwin O.;

doi: 10.5281/zenodo.6844908 , 10.5281/zenodo.6844909

Cybersecurity Accounting: ACCOUNTING IMPACTS OF DATA BREACH

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Abstract

Executive summary In the third quarter of 2013, Target Corporation suffered a colossal data breach that resulted in large amounts of personal information and huge financial losses, which affected tens of millions of Americans and adversely impacted the 2014 annual report. The 2014 annual financial statements of the company were adversely affected by the breach. This paper aims to discuss the effects of the company data breach on the 2014 annual financial report and the losses suffered the impact it had on the financial statements, March 13, 2015, Ernst and Young, and the weaknesses in the company's information system. The cyber accounting challenges and mitigation measures and trends in the face of cybersecurity are also examined.

Keywords

Security, Network, Assessment, Technology, Cyber, Intrusion

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	citations This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	0
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	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Average
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average

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