{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,25]],"date-time":"2026-03-25T06:42:02Z","timestamp":1774420922314,"version":"3.50.1"},"reference-count":64,"publisher":"American Accounting Association","issue":"3","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2022,9,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>Our study examines the relationship between supply chain cybersecurity breaches and firms' strategic response. Supplier or major customer breaches could result in a spillover effect on other targeted supply chain firms' behavior. While a cybersecurity breach does not directly impact these targeted firms, there could be negative financial consequences of being associated with the same supply chain. Based on transaction cost theory, targeted firms could react strategically through earnings to reduce increased supply chain transaction costs incurred in supply chain breaches and mitigate negative breach effects. We expect and find that targeted firms react strategically through real activities following a supply chain breach. Further, our results provide evidence that targeted firms respond to customer breaches to a greater degree than supplier breaches, reflecting significant customer transaction costs. Our study contributes to the understanding of the impact breaches can have on nonbreached firms' behavior.<\/jats:p>","DOI":"10.2308\/isys-2021-042","type":"journal-article","created":{"date-parts":[[2022,6,6]],"date-time":"2022-06-06T16:05:54Z","timestamp":1654531554000},"page":"83-113","source":"Crossref","is-referenced-by-count":4,"title":["Cybersecurity Breaches in the Supply Chain and Earnings Management"],"prefix":"10.2308","volume":"36","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-1338-0981","authenticated-orcid":true,"given":"Zhijian (Chris)","family":"He","sequence":"first","affiliation":[{"name":"Florida Atlantic University"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"JiangBo","family":"HuangFu","sequence":"additional","affiliation":[{"name":"Florida Atlantic University"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-0598-0389","authenticated-orcid":true,"given":"Stephanie","family":"Walton","sequence":"additional","affiliation":[{"name":"Louisiana State University"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2022,6,2]]},"reference":[{"key":"2024082915024061900_i1558-7959-36-3-83-Bals1","doi-asserted-by":"crossref","unstructured":"Bals,\n              L.,\n             and\n\t\t\t\t\t\tTurkulainenV..\n          2017.\n\t\t\t\t\tAchieving efficiency and effectiveness in purchasing and supply management: Organization design and outsourcing.\n\t\t\t\t\tJournal of Purchasing and Supply Management23 (\n\t\t\t\t\t4):\n\t\t\t\t\t256\u2013\n\t\t\t\t\t267.\n\t\t\t\t\thttps:\/\/doi.org\/10.1016\/j.pursup.2017.06.003","DOI":"10.1016\/j.pursup.2017.06.003"},{"key":"2024082915024061900_i1558-7959-36-3-83-Basel1","unstructured":"Basel Committee on Banking Supervision (Basel).\n          2014.\n\t\t\t\t\tReview of the Principles for the Sound Management of Operational Risk.\n\t\t\t\t\tBasel, Switzerland:\n\t\t\t\t\tBIS."},{"key":"2024082915024061900_i1558-7959-36-3-83-Bova1","doi-asserted-by":"crossref","unstructured":"Bova,\n              F.\n            \n          \n          2013.\n\t\t\t\t\tLabor unions and management's incentive to signal a negative outlook.\n\t\t\t\t\tContemporary Accounting Research30 (\n\t\t\t\t\t1):\n\t\t\t\t\t14\u2013\n\t\t\t\t\t41.\n\t\t\t\t\thttps:\/\/doi.org\/10.1111\/j.1911-3846.2012.01160.x","DOI":"10.1111\/j.1911-3846.2012.01160.x"},{"key":"2024082915024061900_i1558-7959-36-3-83-Bowen1","doi-asserted-by":"crossref","unstructured":"Bowen,\n              R. 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