This study examines the phenomenon of disinformation as a threat in the realm of cybersecurity. We have analyzed multiple authoritative cybersecurity standards, manuals, handbooks, and literary works. We present the unanimous meaning and construct of the term cyber threat. Our results reveal that although their definitions are mostly consistent, most of them lack the inclusion of disinformation in their list/glossary of cyber threats. We then proceeded to dissect the phenomenon of disinformation through the lens of cyber threat epistemology; it displays the presence of the necessary elements required (i.e., threat agent, attack vector, target, impact, defense) for its appropriate classification. To conjunct this, we have also included an in-depth comparative analysis of disinformation and its similar nature and characteristics with the prevailing and existing cyber threats. We, therefore, argue for its recommendation as an official and actual cyber threat. The significance of this paper, beyond the taxonomical correction it recommends, rests in the hope that it influences future policies and regulations in combatting disinformation and its propaganda.

While existing literature has explored how hazard experience, salience, and demographics characteristics shape threat appraisal and hazard adjustment intentions, this study expands on past studies by exploring how additional factors such as qualitative characteristics of the hazard, political ideology, and oil entanglements shape threat appraisals, coping appraisals, and adjustment intentions in response to a techna hazard. This study builds on protection motivation theory (PMT) to explore factors that shape Oklahomans’ intentions to adjust to induced seismicity using data collected from households ($n=866$ ) across 27 counties in Oklahoma that have experienced varying levels of seismic activity resulting from oil and gas exploration. Correlational analyses and structural equation modeling show that several variables not included in the original PMT, such as feelings of dread or negative emotions associated with earthquakes, are important predictors of intentions to adopt hazard adjustments. This study concludes with examining the effect of additional factors on adjustment intentions and risk perceptions that can help guide future earthquake risk management in identifying and taking appropriate actions that will stimulate precautionary behavior of private actors. This study builds on PMT to explore factors that shape Oklahomans’ intentions to adjust to induced seismicity using data collected from households ($n=866$ ) across 27 counties in Oklahoma that have experienced varying levels of seismic activity resulting from oil and gas exploration. While our results lend support to PMT hypotheses, we found that several variables not included in the original PMT, such as feelings of dread or negative emotions associated with earthquakes, are important predictors of intentions to adopt hazard adjustments. Results of this research can help guide future earthquake risk management in Oklahoma, providing insights that can be used to help residents identify and take appropriate actions to reduce their earthquake risk to reduce their risk. Local and state governments in Oklahoma should work to raise awareness of earthquake risk and use our research findings to emphasize adjustment measures that have low adoption intentions and high potential to reduce risk, and that are relatively cheap and easy to install (e.g., installing secure cabinets). Likewise, stakeholders across the state should work to eliminate financial barriers by providing subsidies or government loans for costly adjustment measures (e.g., purchasing earthquake insurance) that protect individuals and property from future earthquake hazards. Local emergency managers should also work to increase households’ familiarity and knowledge about earthquake risks and communicate the multiuse functions of many adjustment activities, which we find to be a strong predictor of adjustments.

Professional skepticism is a fundamental and critical construct for audit professionals. Although accounting regulators, practitioners, and CPA examinations call for explicit consideration of cyber risks by current and future audit professionals, the current body of literature has not examined the effects of professional skepticism in the context of cybersecurity-related tasks. This study focuses on the effect of professional skepticism on accounting students’ performance in cybersecurity (ASPC). Based on a sample of 115 graduate accounting students, we found that the students did not consistently understand cybersecurity fundamentals. Our study identifies personality traits and operating stress as antecedents of professional skepticism, and these antecedents affect ASPC indirectly through professional skepticism. The results indicate that professional skepticism directly and positively affects ASPC. In addition, cybersecurity knowledge and age positively and directly affect ASPC. The results of this study have implications for academics, accounting education, and the audit profession. Data Availability: Data are available on request from the authors. JEL Classifications: D91; M42; O33.