What question did this study set out to answer?

This study aims to measure the extent of cybersecurity disclosure (CSD) in Bangladeshi banks and explore the relationship between board composition and CSD.

April 7, 2022Journal of Accounting in Emerging Economies

Voluntary cybersecurity disclosure in the banking industry of Bangladesh: does board composition matter?

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Authors

MMMohammed Mehadi Masud MazumderNorthumbria University DHDewan Mahboob HossainUniversity of Dhaka

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Implication

Randomized trial examines the relationship between board composition and cybersecurity disclosure in banks, suggesting regulatory implications.

Key Points

This study aims to measure the extent of cybersecurity disclosure (CSD) in Bangladeshi banks and explore the relationship between board composition and CSD.
Automated content analysis of cybersecurity disclosures in listed commercial banks from 2014 to 2020.
Multiple linear regression analysis to examine the relationship between board composition and CSD.
An increasing trend of CSD over the period studied.
A significant positive relationship between board independence and CSD was found.
Higher presence of female directors on the board correlates with increased CSD, while board size showed no consistent significant relationship.

Cite This Study

Mazumder et al. (2022) studied this question.

synapsesocial.com/papers/69dc095a4ed5396c4e3749ec https://doi.org/10.1108/jaee-07-2021-0237

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Implication

Randomized trial examines the relationship between board composition and cybersecurity disclosure in banks, suggesting regulatory implications.

Voluntary cybersecurity disclosure in the banking industry of Bangladesh: does board composition matter?

Discussion

Member takes

Implication

Key Points

Cite This Study

Voluntary cybersecurity disclosure in the banking industry of Bangladesh: does board composition matter?

Discussion

Member takes

Implication

Key Points

Cite This Study

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