{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,12,31]],"date-time":"2025-12-31T20:14:18Z","timestamp":1767212058755,"version":"3.37.3"},"reference-count":14,"publisher":"American Accounting Association","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2023,6,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>This research note describes an innovative dataset that was developed and used by Gao, Calderon, and Tang (2020) and Calderon and Gao (2021) to examine cybersecurity risk disclosures. Our innovative dataset and contemporary text analytics methodology allowed us to develop interesting insights and identify various patterns in the disclosure of cybersecurity risks that publicly traded companies face. We believe that researchers can learn from our data and methodology, and contribute further to the literature on corporate disclosure in general and cybersecurity risks in particular.<\/jats:p>","DOI":"10.2308\/isys-2022-065","type":"journal-article","created":{"date-parts":[[2023,5,24]],"date-time":"2023-05-24T17:48:20Z","timestamp":1684950500000},"page":"123-128","source":"Crossref","is-referenced-by-count":2,"title":["Innovative and Novel Research Datasets Related to\u00a0Cybersecurity Risk Disclosures: A Research Note"],"prefix":"10.2308","volume":"37","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-4088-2373","authenticated-orcid":false,"given":"Thomas G.","family":"Calderon","sequence":"first","affiliation":[{"name":"The University of Akron"}],"role":[{"role":"author","vocabulary":"crossref"}]},{"given":"Lei","family":"Gao","sequence":"additional","affiliation":[{"name":"University of North Florida"}],"role":[{"role":"author","vocabulary":"crossref"}]}],"member":"1112","published-online":{"date-parts":[[2023,6,24]]},"reference":[{"issue":"6","key":"2023062819571661600_B1","doi-asserted-by":"crossref","first-page":"508","DOI":"10.1016\/j.jaccpubpol.2018.10.003","article-title":"Cybersecurity awareness and market valuations","volume":"37","author":"Berkman","year":"2018","journal-title":"Journal of Accounting and Public Policy"},{"issue":"1","key":"2023062819571661600_B2","doi-asserted-by":"crossref","first-page":"24","DOI":"10.1111\/ijau.12209","article-title":"Cybersecurity risks disclosure and implied audit risks: Evidence from audit fees","volume":"25","author":"Calderon","year":"2021","journal-title":"International Journal of Auditing"},{"issue":"2","key":"2023062819571661600_B3","doi-asserted-by":"crossref","first-page":"61","DOI":"10.2308\/JETA-2020-008","article-title":"Comparing the cybersecurity risk disclosures of U.S. and foreign firms","volume":"19","author":"Calderon","year":"2022","journal-title":"Journal of Emerging Technologies in Accounting"},{"key":"2023062819571661600_B4","unstructured":"CEA. 2018. CEA report: The cost of malicious cyber activity to the U.S. economy. https:\/\/trumpwhitehouse.archives.gov\/articles\/cea-report-cost-malicious-cyber-activity-u-s-economy\/"},{"key":"2023062819571661600_B5","unstructured":"Chen, K.\n          \n          2019. Use Python to download TXT-format SEC filings on EDGAR. http:\/\/kaichen.work\/?p=59#comment-15769"},{"issue":"2","key":"2023062819571661600_B6","doi-asserted-by":"crossref","first-page":"179","DOI":"10.2308\/ISYS-2020-031","article-title":"Classifying the contents of cybersecurity risk disclosure through textual analysis and factor analysis","volume":"35","author":"Cheong","year":"2021","journal-title":"Journal of Information Systems"},{"issue":"1","key":"2023062819571661600_B7","doi-asserted-by":"crossref","first-page":"21","DOI":"10.2308\/JETA-19-11-08-44","article-title":"The use of new data sources in archival accounting research: Implications for research in accounting information systems and emerging technologies","volume":"19","author":"Cong","year":"2022","journal-title":"Journal of Emerging Technologies in Accounting"},{"key":"2023062819571661600_B8","doi-asserted-by":"crossref","first-page":"100468","DOI":"10.1016\/j.accinf.2020.100468","article-title":"Public companies\u2019 cybersecurity risk disclosures","volume":"38","author":"Gao","year":"2020","journal-title":"International Journal of Accounting Information Systems"},{"issue":"1","key":"2023062819571661600_B9","doi-asserted-by":"crossref","first-page":"151","DOI":"10.2308\/ISYS-2020-067","article-title":"Firm use of cybersecurity risk disclosures","volume":"36","author":"Jiang","year":"2022","journal-title":"Journal of Information Systems"},{"key":"2023062819571661600_B10","doi-asserted-by":"crossref","first-page":"40","DOI":"10.1016\/j.accinf.2018.06.003","article-title":"SEC\u2019s cybersecurity disclosure guidance and disclosed cybersecurity risk factors","volume":"30","author":"Li","year":"2018","journal-title":"International Journal of Accounting Information Systems"},{"key":"2023062819571661600_B11","unstructured":"Securities and Exchange Commission (SEC). 2011. SEC CF Disclosure Guidance: Topic no. 2. Washington, DC: SEC. https:\/\/www.sec.gov\/divisions\/corpfin\/guidance\/cfguidance-topic2.htm"},{"key":"2023062819571661600_B12","unstructured":"Securities and Exchange Commission (SEC). 2018. SEC Commission Statement and Guidance on Public Company Cybersecurity Disclosures. Washington, DC: SEC. https:\/\/www.sec.gov\/rules\/interp\/2018\/33-10459.pdf"},{"issue":"2","key":"2023062819571661600_B13","doi-asserted-by":"crossref","first-page":"201","DOI":"10.1287\/isre.1120.0437","article-title":"The association between the disclosure and the realization of information security risk factors","volume":"24","author":"Wang","year":"2013","journal-title":"Information Systems Research"},{"key":"2023062819571661600_B14","doi-asserted-by":"crossref","first-page":"100567","DOI":"10.1016\/j.accinf.2022.100567","article-title":"Responses to SEC comment letters on cybersecurity disclosures: An exploratory study","volume":"46","author":"Wang","year":"2022","journal-title":"International Journal of Accounting Information Systems"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/37\/2\/123\/94988\/i0888-7985-37-2-123.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/37\/2\/123\/94988\/i0888-7985-37-2-123.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2023,6,28]],"date-time":"2023-06-28T19:57:27Z","timestamp":1687982247000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/37\/2\/123\/11047\/Innovative-and-Novel-Research-Datasets-Related-to"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2023,6,1]]},"references-count":14,"journal-issue":{"issue":"2","published-online":{"date-parts":[[2023,6,24]]},"published-print":{"date-parts":[[2023,6,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-2022-065","relation":{},"ISSN":["0888-7985","1558-7959"],"issn-type":[{"type":"print","value":"0888-7985"},{"type":"electronic","value":"1558-7959"}],"subject":[],"published":{"date-parts":[[2023,6,1]]}}}