کرمی، صیفی(۱۴۰۳). حاکمیت شرکتی، افشای ریسک و بازده سهام در شرکت‌های مالی ایران. پژوهش‌های تجربی حسابداری،14(53)215-238،. https://doi. rg/10.22051/jera.2025.51375.3593
فصیحی، ستاره و برشد، رضوان (۱۴۰۲). افشای ریسک شرکت‌ها: تأثیر ویژگی‌های کمیته حسابرسی. پژوهش‌های تجربی حسابداری،13(1)، 141-160 https://doi. rg/10.22051/jera.2022.37494.2924
نمازی، محمد و ابراهیمی میمند، مهدی (۱۳۹۵). بررسی تأثیر سازوکارهای راهبری شرکتی بر افشای ریسک در شرکت‌های پذیرفته‌شده در بورس اوراق بهادار تهران. فصلنامه حسابداری مالی،8(30)، 27-1. http://qfaj.mobarakeh.iau.ir/article-1-813-fa.html
هیئت وزیران(1404). سند ستاد توسعه علوم و فناوری افتا (امنیت سایبری) (تصویب‌نامه شماره ۳۶۶۰۸ مورخ 31/02/1404). پایگاه ملی اطلاع‌رسانی قوانین و مقررات کشور. https://qavanin. r
Alodat, A. Y., Hao, Y., Nobanee, H., Ali, H., Mansour, M., & Al Amosh, H. (2025). Board characteristics and cybersecurity disclosure: evidence from the UK. Electronic Commerce Research, 25(6), 1–32. https://doi.org/10.1007/s10660-024-09867-w
Al-Shaer, H., Albitar, K., Derouiche, I., & Hussainey, K. (2025). The role of CEO power and audit committees in cybersecurity risk management. The International Journal of Accounting, Advance online publication.
Alshira’h, A. F. (2024). Board of directors’ characteristics, political connection and risk disclosure: Evidence from an emerging market context. Risks, 12(3), 54–73.
Amani, F., Magnan, M., & Moldovan, R. (2025). Cybersecurity risks and incidents disclosure: A literature review. Accounting Perspectives, Advance online publication. https://doi.org/10.1111/1911-3838.12411
Council of Ministers. (2025). Document of the High Council for Cyberspace and Cyber Security Development (AFTA) (Resolution No. 36608 dated 2025/05/21). National Database of Laws and Regulations of the Islamic Republic of Iran. https://qavanin.ir (in Persian)
Fasihi, S., & Borshed, R. (2023). Corporate risk disclosure: The impact of audit committee characteristics. Journal of Empirical Research in Accounting, 13(1), 141–160. https://doi.org/10.22051/jera.2022.37494.2924 (in Persian)
Firoozi, M., & Mohsni, S. (2023). Cybersecurity disclosure in the banking industry: A comparative study. Journal of Banking Regulation, 25(2), 173–192. https://doi.org/10.1057/s41310-023-00190-8
Gao, L., & Calderon, T. G. (2025). Cybersecurity risk governance and companies’ cybersecurity risk disclosures in their 10-K filings. Journal of Accounting and Public Policy, 54(5), Article 107376. https://doi.org/10.1016/j.jaccpubpol.2025.107376
Héroux, S., & Fortin, A. (2024). Board of directors’ attributes and aspects of cybersecurity disclosure. Journal of Management and Governance, 28(2), 527–562. DOI: 10.1007/s10997-022-09660-7
ISACA. (2019). COBIT 2019 Framework: Governance and Management Objectives. Information Systems Audit and Control Association (ISACA).
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Karami, M., & Seyfi, A. (2024). Corporate governance, risk disclosure and stock returns in Iranian financial firms. Journal of Empirical Research in Accounting, 14(53), 215–238. https://doi.org/10.22051/jera.2025.51375.3593 (in Persian)
Ling, S., Liu, Z. F., & Xia, H. (2025). Code, control and cybersecurity: How board IT expertise shapes corporate risk management. Journal of Accounting Literature, 1–23. https://doi.org/10.1108/JAL-06-2025-0320
Elgammal, M. M., Hussainey, K., & Ahmed, F. (2018). Corporate governance and voluntary risk and forward-looking disclosures. Journal of Applied Accounting Research, 19(4), 592–607. https://doi.org/10.1108/JAAR-01-2017-0014
Matemane, R., Denhere, V., Mokabane, M., & Ojeyinka, T. A. (2024). Cybersecurity risk disclosure, board characteristics, and firm performance in the Fourth Industrial Revolution era: Evidence from an emerging economy. African Finance Journal, 26(1), 34–53. https://journals.co.za/doi/abs/10.10520/ejc-finj_v26_n1_a2
Namazi, M., & Ebrahimi Meimand, M. (2016). Investigating the effect of corporate governance mechanisms on risk disclosure in companies listed on Tehran Stock Exchange. Financial Accounting Quarterly, 8(30), 1–27. https://sid.ir/paper/517517/fa (in Persian)
Pascoe, C., Quinn, S., & Scarfone, K. (2024). The NIST Cybersecurity Framework (CSF) 2.0. National Institute of Standards and Technology. https://doi.org/10.6028/NIST.SP.1299
Pfeffer, J., & Salancik, G. R. (2003). The External Control of Organizations: A Resource Dependence Perspective. Stanford University Press. https://www.sup.org/books/business/external-control-organizations
Trinh, V. Q., Elnahass, M., & Pasiouras, F. (2025). Personal traits of CEOs and cybersecurity-related disclosure. Journal of International Accounting, Auditing and Taxation, 58, Article 100680 https://doi.org/10.1016/j.intaccaudtax.2025.100680
Smaili, N., Radu, C., & Khalili, A. (2023). Board effectiveness and cybersecurity disclosure. Journal of Management and Governance, 27(4), 1049–1071. https://doi.org/10.1007/s10997-022-09637-6
