Cyber Supply Chain Risk Management: Toward an Understanding of the Antecedents to Demand for Assurance
Abstract
Recognizing the need for effective cyber risk management processes across the supply chain, the AICPA issued a new SOC in March 2020 for assuring cyber supply chain risk management (C-SCRM) processes. This study examines supply chain relationship factors and cyber risk issues to better understand the demand for C-SCRM assurance. Resource-Advantage Theory of Competition provides the conceptual foundation for assessing the dual drivers of...
Paper Details
Title
Cyber Supply Chain Risk Management: Toward an Understanding of the Antecedents to Demand for Assurance
Published Date
Oct 7, 2020
Volume
35
Issue
2
Pages
37 - 60
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