Original Research Article | OPEN ACCESS
Cyber Security: The perspective of Accounting Professionals in Nigeria

Efe Efosa Ehioghiren1 , Joseph Oseikhuemhen Ojeaga2 , Onyinye Eneh3 ,

1Department of Accountancy Shaka Polytechnic, Edo State, Nigeria; 2Department of accounting, Faculty of Management Sciences, University of Benin, Benin City, Nigeria; 3Department of Accountancy, Nnamdi Azikiwe University, Awka.

For correspondence:-  Efe Ehioghiren   Email: ehioghiren2004@gmail.com

Received: June 3, 2021        Accepted: June 30, 2021        Published: June 30, 2021

Citation: Ehioghiren EE, Ojeaga JO, Eneh O, Cyber Security: The perspective of Accounting Professionals in Nigeria. Account Tax Rev 2021; 5(2):15-29 doi:

© 2021 The authors.
This is an Open Access article that uses a funding model which does not charge readers or their institutions for access and distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0) and the Budapest Open Access Initiative (http://www.budapestopenaccessinitiative.org/read), which permit unrestricted use, distribution, and reproduction in any medium, provided the original work is properly credited..

Abstract

This study assesses cyber security, the perspective of accounting professionals in Nigeria. Two objectives, as well as research questions and hypotheses, guided the study. The survey research design approach was used in the study. The population consists of 148 auditing firms in Edo State, and the sample size was 160 respondents. The hypotheses formulated were tested with F-test statistics using the Statistical Package for Social Sciences (SPSS) version 20.0 software package. The study reveals that there is high knowledge of accounting professionals in terms of cyber security and cybersecurity-related incidents from auditing firms in Nigeria as well as  organisations disclosure of information regarding internal audit and controls on cyber security within the organisation in Nigeria firms The study concluded that despite the increasing attention cyber-security is getting in security politics, indeed, thinking about and planning for worst-case scenarios is a legitimate task of the national assemble legislation and recommended among other that all stakeholders should put their hand on the deck to ensure that  more policy on cyber security framework are put on to protect, regulate activities in the cyberspace and firms should adopt cyber security as strategy to curb cybercrime-related activities  as this  will enhance the knowledge of accounting professionals in the selected areas of cyber security and further provide insights to policymakers and implementers to develop a cyber-security and cybersecurity-related incidents from auditing firms in Nigeria.

Keywords: cyber security, accounting profession, information technology, cybercrime, accountants, accountability


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