Theme Issue of the Journal of Information Systems
Implications of Cybersecurity on Accounting Information


The Journal of Information Systems (JIS) is the journal of the Accounting Information Systems Section of the American Accounting Association. The vision statement for the Journal is to ‘publish high quality, leading edge research that advances accounting information systems knowledge’. In 2019, JIS will publish a theme issue titled “Implications of Cybersecurity on Accounting Information.”

Due to recent high–profile cybersecurity incidents such as Equifax, Sony, and Target and increased professional and regulatory attention, organizations are under pressure to demonstrate that they are managing cybersecurity threats, and that they have effective processes and controls in place to detect, respond to, mitigate and recover from breaches and other security events. Cybersecurity risk management remains challenging for organizations since it not only involves improving internal controls but also a wide range of factors from strategy, IT management, investment decisions, human behavior, disaster recovery/business continuity and technical solutions to actual implementation and practices. Accounting information systems (AIS) researchers, standing at the intersection between information systems and accounting, can contribute to understanding the impact of cybersecurity on accounting information from different theoretical or empirical perspectives.

This theme issue of JIS seeks high quality, theory based original research to examine cybersecurity issues as they relate to accounting and AIS. Submissions are encouraged from a broad range of topics, including, but not limited to:

  • Access control, authentication and authorization
  • Assurance and information security
  • Best practice, models and frameworks (e.g., AICPA Cybersecurity Management Reporting Framework)
  • Big data and information security management or privacy issues
  • Consequences of security breaches
  • Disclosures of information security risk factors and the demand for additional disclosures
  • Governance or top management team and cybersecurity management
  • International regulations and compliance issues regarding information security risks or General Data Protection Regulation (GDPR)
  • Investment decision on cybersecurity management
  • Quantify the impact of breaches
  • Risk assessment
  • Security Certification (e.g., ISO 27001) and Information Security Insurance
  • Strategy and information security such as incident management or disaster recovery

All research methods are welcome, including behavioral, case study, design science, experimental, empirical and archival. Submissions should conform to the guidelines for regular submissions at Submissions are due by March 31, 2018. Earlier submission is encouraged, and we will require that you conform to a fairly tight time frame in resubmissions. Please clearly state that your submission is for consideration for publication in the theme issue to be published in 2019.

If you have any questions, please contact the co-editors of the theme issue: Diane Janvrin, Associate Professor, Iowa State University (email: and Tawei (David) Wang, Assistant Professor, DePaul University (email: or to the JIS editorial office at