Reference health
A Pathway Model to Five Lines of Accountability in Cybersecurity Governance
38/38 checkable references clean · checked 2026-08-27
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
45 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.
The 38 checked references that resolve
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Operational IT Failures, IT Value Destruction, and Board-Level IT Governance Changes1
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Institutional Theory and Evolution of ‘A Legitimate’ Compliance Culture: The Case of the UK Financial Service Sector
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An Exploratory Study into IT Governance Implementations and its Impact on Business/IT Alignment
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The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields
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The Current State and Future Direction of IT Audit: Challenges and Opportunities
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The new three lines model for structuring corporate governance – A critical discussion of similarities and differences
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Governing cybersecurity from the boardroom: Challenges, drivers, and ways ahead
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Enterprise risk management and firm performance: A contingency perspective
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Repairing Organizational Legitimacy Following Information Technology (IT) Material Weaknesses: Executive Turnover, IT Expertise, and IT System Upgrades
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The Influences of CEO IT Expertise and Board-Level Technology Committees on Form 8-K Disclosure Timeliness
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The Impact of Executives’ IT Expertise on Reported Data Security Breaches
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Academic Research on the Role of Corporate Governance and IT Expertise in Addressing Cybersecurity Breaches: Implications for Practice, Policy, and Research
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The Internal Audit Function in Information Technology Governance: A Holistic Perspective
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The Relationship between Board-Level Technology Committees and Reported Security Breaches
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Institutional Isomorphism in Organizational Cybersecurity: A Text Analytics Approach
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Cybersecurity Breaches and the Role of Information Technology Governance in Audit Committee Charters
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Bridging networks, systems and controls frameworks for cybersecurity curriculums and standards development
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Informing cybersecurity strategic commitment through top management perceptions: The role of institutional pressures
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The Performance of an NHS Trust Board: Actors' Accounts, Minutes and Observation
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The role of internal audit and user training in information security policy compliance
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The 45 references without a DOI — listed, not checked
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no DOI — not checkedReporting on an entity's cybersecurity risk management program and controls
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no DOI — not checkedCommittee of Sponsoring Organizations of the Tredway Commission (COSO). 2013. Internal Control-Integrated Framework
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no DOI — not checkedGLs%20on%20ICT%20and%20 security% 20risk%20management/872936/Final%20draft%20Guidelines%20on%20ICT%20and%20security %20risk%20management.pdf EY, and Institute of Internal Auditors., 2021. The risky six. Key questions to expose gaps in board understanding of organizational cyber resiliency
no DOI — not checkedDoes CIO risk appetite matter? Evidence from information security breach incidents
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no DOI — not checkedInstitute of Internal Auditors (IIA), 2020. The IIA's Three lines model. An update of the Three Lines of Defense
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no DOI — not checkedThe 2016 SIM IT issues and trends study
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no DOI — not checkedCybersecurity: Risk management framework and investment cost analysis
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no DOI — not checkedUnderstanding the roles of institutional pressures and organizational innovativeness in contextualized transformation toward e-business: Evidence from agricultural firms
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no DOI — not checkedBoardroom operational and financial control: An insider view
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no DOI — not checkedApplying the five lines of defense in managing risk
no DOI — not checkedIntegrating transaction cost and institutional theories: Toward a constrained-efficiency framework for understanding organizational design adoption
no DOI — not checkedThe board's role in managing cybersecurity risks
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no DOI — not checkedCybersecurity and remote working: Croatia's (non-)response to increased cyber threats
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no DOI — not checkedThe influence of a good relationship between the internal audit and information security functions on information security outcomes, Accounting, Organizations and Society
no DOI — not checked) standards; Framework for Improving Critical Infrastructure Cybersecurity. Version 1.1
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no DOI — not checkedCyber Resilience Playbook for public-private collaboration
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