Accounting disclosure of cybersecurity risks and challenges / A survey of the opinions of a number of companies in Nineveh Governorate

Abstract

The current research aims to study the impact of accounting disclosure on cybersecurity and its contribution to the organization's tasks, using a sample of (42). The researcher relied on a questionnaire as a data collection tool, which was distributed to a random sample of (46). The research adopted a set of hypotheses, including the existence  of a significant correlation between accounting disclosure and cybersecurity from the perspective of  the study i population. In addition, there is a statistically significant impact of accounting disclosure on cybersecurity from the perspective of the study community members of the companies under investigation.

The research reached a number of conclusions, the most prominent of which is: (The study showed that accounting disclosure by accountants greatly affects the cybersecurity of the companies studied, as accounting disclosure helps to enhance the confidence of investors and professional bodies, thus reducing cyber risks). He came out with several recommendations, most notably (enhancing transparent and accurate accounting disclosure; investing in cybersecurity to protect financial data).