Board liability for cyberattacks: The effects of a prior attack and implementing the AICPA’s cybersecurity framework

Michele L. Frank,Jonathan H. Grenier,Jonathan S. Pyzoha

Journal of Accounting and Public Policy（2021）

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摘要

•Prior, immaterial cyberattacks increase director liability for future attacks.•Directors can reduce their liability risk by implementing the AICPA Framework.•The benefit of the AICPA Framework is greatest when accompanied by assurance.

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关键词

Cybersecurity,AICPA framework,Risk management,Assurance,Board of directors,Juror,Liability

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