MétaCan
Menu
Back to cohort
Record W4413037042 · doi:10.1111/1911-3838.12411

Cybersecurity Risks and Incidents Disclosure: A Literature Review<sup>*</sup>

2025· article· en· W4413037042 on OpenAlexafffundvenue
Michel Magnan, Rucsandra Moldovan

Bibliographic record

VenueAccounting Perspectives · 2025
Typearticle
Languageen
FieldComputer Science
TopicInformation and Cyber Security
Canadian institutionsConcordia UniversityCenter for Interuniversity Research and Analysis on Organizations
FundersSocial Sciences and Humanities Research Council of CanadaConcordia University
KeywordsWarrantDimension (graph theory)Data breachBusinessComputer securityPublic relationsPolitical scienceComputer scienceFinance

Abstract

fetched live from OpenAlex

ABSTRACT This paper reviews the expanding literature on the disclosure of cybersecurity risks and incidents. In contrast to prior reviews on cybersecurity, we focus specifically on disclosure and consider studies publicly available to the end of 2024. We classify the literature along three main dimensions: characteristics, determinants, and outcomes of cybersecurity disclosure. Within each dimension, we group studies that examine similar concepts to highlight areas where a critical mass of knowledge exists, as well as areas where research remains limited, findings are inconclusive, or contradictions persist. We conclude by outlining four broad research questions that warrant further investigation, with the goal of advancing our understanding of cybersecurity disclosure, its implications for organizations and stakeholders, the broader risk management landscape, and the related adversarial costs unique to this disclosure.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.650
Threshold uncertainty score0.707

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0010.002
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.009
GPT teacher head0.279
Teacher spread0.269 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designTheoretical or conceptual
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations6
Published2025
Admission routes3
Has abstractyes

Explore more

Same venueAccounting PerspectivesSame topicInformation and Cyber SecurityFrench-language works237,207