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Cybersecurity has turned out to be a critical matter in the areas of business, management, and accounting. It no longer concerns simply technical measures but also risk communication, investor interaction, employee conduct, managerial responsibility, and governance practices. On the one hand, academic interest in organisational cybersecurity has increased, and on the other hand, many areas still lack studies, especially those related to the human, strategic, and institutional dimensions. The PhD dissertation topics presented below are thus designed to fill these gaps in research. Each topic is well-defined, theory-based, and appropriate for doctoral research, and consequently, it can lead to many academic contributions as well as practical relevance in contemporary corporate contexts.
Cybersecurity risks increasingly affecting the value of firms and the trust of stakeholders have made the corporate disclosure of such risks a vital part of both financial and non-financial reporting. The regulatory attention to this has been increasing, but the researchers in business and accounting are still mainly looking at the market reactions to the announcements of cybersecurity breaches instead of the routine cybersecurity risk disclosures contained in annual reports, sustainability reports, and integrated reports. According to the bibliometric review by Al-Shattarat et al. (2025), it is still an underdeveloped area of study in accounting-oriented cybersecurity research that raises issues of disclosure quality, transparency, and consistency. Consequently, it remains unclear how investors will interpret the cybersecurity-related information in the case of no actual breach events.
While earlier research has analysed how markets react to announcements of cybersecurity breaches, there is practically no longitudinal research that investigates the routine announcements of cybersecurity risks and the changes of their qualitative properties over time. The ongoing accounting and disclosure studies are not systematically evaluating the quality, consistency, or transparency of the disclosures in the absence of breach events, and they are not providing the investors with sufficient explanations on how to interpret such information. The lack of longitudinal and disclosure-focused analysis posits a golden opportunity for PhD-level research that will combine accounting theory, disclosure quality measurement and investor behaviour.
Al-Shattarat, W., et al. (2025). A decade of cybersecurity research in business, management, and accounting: Bibliometric analyses and future research directions. Cogent Business & Management, 12(1) https://www.tandfonline.com/doi/epdf/10.1080/23311975.2025.2544230?needAccess=true
Human and behavioural factors are still responsible for a major share of cybersecurity incidents, although the majority of the investments in cybersecurity have gone to technological safeguards. Up until now, most of the research in business and management has been directed towards finding technical solutions, thus leaving security awareness of the employees, organisational culture, and compliance behaviour as the least researched areas. According to the bibliometric findings of Al-Shattarat et al. (2025), there is a huge discrepancy between the technical cybersecurity research and the studies focused on human-centric risk factors. Knowing how organisational culture and employee behaviour affect cybersecurity vulnerability is vital for designing comprehensive risk management strategies.
The up-to-date cybersecurity investigation in business and management is still focused mainly on technology, with scant empirical inquiry into the people and organisations that carry the risk of cybersecurity. Employee awareness and culture are often recognised as key factors, but they are seldom scrutinised through solid organisational-level models that connect behaviour to real risk exposure or incident vulnerability. The absence of empirically validated frameworks that link awareness, culture, and cybersecurity outcomes is a reason for an extensive doctoral study.
Al-Shattarat, W., et al. (2025). A decade of cybersecurity research in business, management, and accounting: Bibliometric analyses and future research directions. Cogent Business & Management, 12(1) https://www.tandfonline.com/doi/epdf/10.1080/23311975.2025.2544230?needAccess=true
Employee awareness programs often do not result in behaviour change, particularly since there is typically a knowing-doing gap. This study investigates the effect of behavioural reinforcement strategies, such as rewards and punishments, on compliance with cybersecurity policies that concern employee behaviours. Using reinforcement theory, this study seeks to clarify the most appropriate strategies for improving employee security-related behaviours.
While the resource-based view frequently features in discussions about cybersecurity capabilities, existing research very seldom empirically tests RBV assumptions or investigates the ways in which cybersecurity resources lead to sustained firm performance. A large portion of the research is based on proxy measures or short-term outcomes, which leads to fragmented evidence. It calls for PhD research to effectively operationalise cybersecurity capabilities, analyse their interplay with other strategic resources, and measure the implications for the long-run performance.
Al-Shattarat, W., et al. (2025). A decade of cybersecurity research in business, management, and accounting: Bibliometric analyses and future research directions. Cogent Business & Management, 12(1) https://www.tandfonline.com/doi/epdf/10.1080/23311975.2025.2544230?needAccess=true
Cybersecurity investments are frequently rationalised as unavoidable risk reduction expenses; however, their strategic importance still lacks sufficient empirical research evaluation. The resource-based view is mostly mentioned by prior studies to justify the investments in cybersecurity, yet only a few of them carry out empirical testing to determine if the capabilities associated with cybersecurity indeed work as strategic resources that create sustained competitive advantage. Al-Shattarat et al. (2025) point out that in the area of business and management, cybersecurity research often presupposes performance benefits, but the mechanisms through which these capabilities contribute to firm-level outcomes are not examined rigorously.
Cybersecurity governance has not yet been analysed in detail through the perspectives of managerial accountability and internal control systems. The literature on the topic mostly regards governance as compliance or structural, thus ignoring the distribution of accountability among the management levels and the embedding of control in the mechanisms. A lack of multi-level and governance-oriented empirical research signifies the necessity of a PhD-level study that will incorporate the perspectives of corporate governance, management control and cybersecurity oversight.
Al-Shattarat, W., et al. (2025). A decade of cybersecurity research in business, management, and accounting: Bibliometric analyses and future research directions. Cogent Business & Management, 12(1) https://www.tandfonline.com/doi/epdf/10.1080/23311975.2025.2544230?needAccess=true
Cybersecurity governance is a factor that is different in every country, and this is mainly the result of the differences in regulatory frameworks, institutional settings, and enforcement mechanisms. The majority of the existing cybersecurity research in the area of business and management is heavily focused on developed economies, which in turn renders the current governance models less applicable in the case of the emerging markets. Al-Shattarat et al. (2025) underline the necessity of carrying out context-sensitive research with an institutional perspective in order to clarify how the factors affect the organisation’s cybersecurity responses. The whole area of cybersecurity governance in the context of emerging economies is full of lessons for the areas of regulatory compliance, organisational adaptation, and the effectiveness of policies.
The geography of cybersecurity governance research remains limited to the developed world, and therefore, it is of little use to the theoretical and policy domains because it is not universally applicable. Institutional theory is generally not used in the existing literature to elaborate on how the regulatory, enforcement, and cultural aspects influence the cybersecurity practices of organisations. A doctoral comparative study of emerging economies is thus needed for the purpose of making governance insights that are sensitive to context and sequence, and for the extension of the theory of cybersecurity to the duo of the developed and developing economies.
Al-Shattarat, W., et al. (2025). A decade of cybersecurity research in business, management, and accounting: Bibliometric analyses and future research directions. Cogent Business & Management, 12(1) https://www.tandfonline.com/doi/epdf/10.1080/23311975.2025.2544230?needAccess=true
PhDAssistance. (n.d.). Cybersecurity in business Dissertation Topics Retrieved January 28th, from https://www.phdassistance.com/topic/cybersecurity-business/
Jalolova, M., and Musawwir, M. “Cybersecurity in business Dissertation Topics for PhD Scholars.” PhDAssistance, https://www.phdassistance.com/topic/cybersecurity-business/ Accessed 28th January 2026.
Jalolova, M., and Musawwir, M., n.d. Cybersecurity in business Dissertation Topics for PhD scholars. [online] Available at: https://www.phdassistance.com/topic/cybersecurity-business/ [Accessed 28th January 2026].
Jalolova M., Musawwir M. Cybersecurity in business Dissertation Topics for PhD scholars [Internet]. PhDAssistance; [cited 2026 28th January]. Available from: https://www.phdassistance.com/topic/cybersecurity-business/
Jalolova, M., and Musawwir, M. (n.d.). Cybersecurity in business Dissertation Topics for PhD scholars. Retrieved 28th January 2026, from https://www.phdassistance.com/topic/cybersecurity-business/
Jalolova, M., and Musawwir, M., Cybersecurity in business Dissertation Topics (n.d.) https://www.phdassistance.com/topic/cybersecurity-business/ accessed 28th January 2026.
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