Managing Cybersecurity Resources

Lawrence A. Gordon, Ph. D., is the Ernst & Young Alumni Professor of Managerial Accounting and Information Assurance, at the University of Maryland's Smith School of Business. Gordon is one of the world’s leading experts and frequent speaker on the subjects of cybersecurity economics, capital investments, cost management systems and performance measures. He is also the Editor-in-Chief of the Journal of Accounting and Public Policy. Martin P. Loeb, Ph.D., a professor of accounting and information assurance at the University of Maryland's Robert H. Smith School of Business, is also an affiliate professor at the University of Maryland Institute for Advanced Computer Studies. Loeb’s research on information security economics, mechanism design, and incentive regulation is internationally recognized, and has been published in leading academic journals in economics, computer science, and accounting.

Preface vii

Acknowledgments xi

1. Introduction

2. A Cost-Benefit Framework for Cybersecurity

3. The Costs and Benefits Related to Cybersecurity Breaches

4. The Right Amount to Spend on Cybersecurity

5. Risk Management and Cybersecurity

6. The Business Case for Cybersecurity

7. Cybersecurity Auditing

8. Cybersecurity’s Role in National Security

9. Concluding Comments

Glossary

Acronyms

References

Selected Annotated Bibliography

Index