id	sid	eid	entity	type
faba-286	1	1	208	CARDINAL
faba-286	1	2	7	CARDINAL
faba-286	1	3	2	CARDINAL
faba-286	1	4	2025	DATE
faba-286	1	5	issn 2603-5324	PERSON
faba-286	1	6	algerian	NORP
faba-286	1	7	ali djellaba department of financial sciences	ORG
faba-286	1	8	chadli benjedid university	ORG
faba-286	1	9	el tarf	PERSON
faba-286	1	10	algeria	GPE
faba-286	1	11	29	CARDINAL
faba-286	1	12	july 2025	DATE
faba-286	1	13	29	CARDINAL
faba-286	1	14	october 2025	DATE
faba-286	1	15	2	CARDINAL
faba-286	1	16	november 2025	DATE
faba-286	1	17	algerian	NORP
faba-286	1	18	annaba	GPE
faba-286	2	1	first	ORDINAL
faba-286	6	1	two	CARDINAL
faba-286	7	1	algerian	NORP
faba-286	10	1	algerian	NORP
faba-286	12	1	algerian	NORP
faba-286	14	1	annaba	GPE
faba-286	15	1	jel	ORG
faba-286	15	2	https://doi.org/10.37075/faba.2025.2.07 https://orcid.org/0000-0003-0591-5907 ali djellaba	PERSON
faba-286	15	3	7	CARDINAL
faba-286	15	4	2	CARDINAL
faba-286	15	5	2025	CARDINAL
faba-286	15	6	209	CARDINAL
faba-286	15	7	one	CARDINAL
faba-286	18	1	gordon et al	PERSON
faba-286	19	1	2003	DATE
faba-286	20	1	algeria	GPE
faba-286	21	1	2005	DATE
faba-286	22	1	algerian	NORP
faba-286	23	1	gordon	PERSON
faba-286	23	2	2002	DATE
faba-286	23	3	gordon	PERSON
faba-286	24	1	algeria	GPE
faba-286	25	1	2006	DATE
faba-286	25	2	one	CARDINAL
faba-286	25	3	algerian	NORP
faba-286	26	1	al	ORG
faba-286	27	1	2013, 2018	DATE
faba-286	28	1	gordon et al	PERSON
faba-286	29	1	2006	DATE
faba-286	29	2	li et al	PERSON
faba-286	30	1	2018	DATE
faba-286	31	1	algerian	NORP
faba-286	32	1	algerian	NORP
faba-286	35	1	algerian	NORP
faba-286	42	1	2020	DATE
faba-286	42	2	2024	CARDINAL
faba-286	43	1	ali djellaba	PERSON
faba-286	43	2	7	CARDINAL
faba-286	43	3	2	CARDINAL
faba-286	43	4	2025	CARDINAL
faba-286	43	5	210	PRODUCT
faba-286	48	1	busulwa	ORG
faba-286	48	2	evans	PERSON
faba-286	48	3	2021	CARDINAL
faba-286	49	1	1.digital	ORG
faba-286	57	1	busulwa	ORG
faba-286	57	2	2021	CARDINAL
faba-286	60	1	2018	DATE
faba-286	63	1	ibrahim 2023	PERSON
faba-286	64	1	bara 2017	ORG
faba-286	67	1	the international telecommunication union	ORG
faba-286	67	2	2010–2011	CARDINAL
faba-286	67	3	itu 2011	PERSON
faba-286	68	1	the american institute of certified public accountants	ORG
faba-286	68	2	2019	DATE
faba-286	72	1		CARDINAL
faba-286	72	2	french	NORP
faba-286	74	1		CARDINAL
faba-286	75	1		CARDINAL
faba-286	76	1	ali djellaba	PERSON
faba-286	76	2	7	CARDINAL
faba-286	76	3	2	CARDINAL
faba-286	76	4	2025	CARDINAL
faba-286	76	5	211	CARDINAL
faba-286	80	1	romney	ORG
faba-286	80	2	2020).accounting	CARDINAL
faba-286	82	1	2018).in	CARDINAL
faba-286	87	1	romney	ORG
faba-286	88	1	2020).in	CARDINAL
faba-286	91	1	mattord	PERSON
faba-286	91	2	2022).however	MONEY
faba-286	95	1	2	CARDINAL
faba-286	98	1	2014	DATE
faba-286	98	2	zero	CARDINAL
faba-286	98	3	zero	CARDINAL
faba-286	100	1	2021	CARDINAL
faba-286	100	2	ali djellaba	PERSON
faba-286	100	3	7	CARDINAL
faba-286	100	4	2	CARDINAL
faba-286	100	5	2025 212	QUANTITY
faba-286	102	1	rmf	ORG
faba-286	102	2	the national institute of standards	ORG
faba-286	102	3	rmf	ORG
faba-286	104	1	2016	CARDINAL
faba-286	107	1	2020	DATE
faba-286	109	1	1975	DATE
faba-286	114	1	the united nations	ORG
faba-286	115	1	tehran	GPE
faba-286	115	2	1968	DATE
faba-286	117	1	1968	DATE
faba-286	118	1	germany	GPE
faba-286	118	2	first	ORDINAL
faba-286	118	3	1970	DATE
faba-286	119	1	1977	DATE
faba-286	119	2	germany	GPE
faba-286	120	1	sweden	GPE
faba-286	120	2	1973	DATE
faba-286	120	3	france	GPE
faba-286	120	4	1978	DATE
faba-286	121	1	canada	GPE
faba-286	121	2	ten	CARDINAL
faba-286	121	3	al-shawabkeh 2009	ORG
faba-286	122	1	china	GPE
faba-286	122	2	austria	GPE
faba-286	122	3	belgium	GPE
faba-286	123	1	tunisia	GPE
faba-286	123	2	2000	DATE
faba-286	123	3	2004	DATE
faba-286	124	1	ali djellaba	PERSON
faba-286	124	2	7	CARDINAL
faba-286	124	3	2	CARDINAL
faba-286	124	4	213	CARDINAL
faba-286	124	5	the council of europe	ORG
faba-286	125	1	the council of europe convention	ORG
faba-286	125	2	october 1958	DATE
faba-286	125	3	al-shawabkeh 2009).moreover	ORG
faba-286	126	1	1980	DATE
faba-286	127	1	oecd	ORG
faba-286	128	1	oecd	ORG
faba-286	128	2	oecd 2022).the	ORG
faba-286	128	3	the european union	ORG
faba-286	129	1	2025	CARDINAL
faba-286	130	1	the african union	GPE
faba-286	130	2	2014	DATE
faba-286	132	1	algeria	GPE
faba-286	132	2	18-07	CARDINAL
faba-286	133	1	algerian	NORP
faba-286	133	2	article 3 of law	LAW
faba-286	133	3	18-07	DATE
faba-286	133	4	one	CARDINAL
faba-286	138	1	algeria	GPE
faba-286	140	1	annaba	GPE
faba-286	140	2	algerian	NORP
faba-286	143	1	three	CARDINAL
faba-286	143	2	algeria	GPE
faba-286	144	1	secondary	ORDINAL
faba-286	145	1	secondary	ORDINAL
faba-286	145	2	18-07	CARDINAL
faba-286	145	3	iso/iec 27001,	ORG
faba-286	145	4	aicpa	ORG
faba-286	146	1	ali djellaba	PERSON
faba-286	146	2	7	CARDINAL
faba-286	146	3	2	CARDINAL
faba-286	146	4	2025	CARDINAL
faba-286	146	5	214	CARDINAL
faba-286	146	6	annaba	GPE
faba-286	146	7	algeria	GPE
faba-286	149	1	annaba	GPE
faba-286	150	1	annaba	GPE
faba-286	153	1	algerian	NORP
faba-286	156	1	16	CARDINAL
faba-286	156	2	annaba	GPE
faba-286	157	1	3	CARDINAL
faba-286	157	2	7	CARDINAL
faba-286	157	3	43.75%	PERCENT
faba-286	157	4	9	CARDINAL
faba-286	157	5	56.25%	PERCENT
faba-286	158	1	10	CARDINAL
faba-286	158	2	62.5%	PERCENT
faba-286	159	1	only 3	CARDINAL
faba-286	159	2	18.75%	PERCENT
faba-286	160	1	11	CARDINAL
faba-286	160	2	68.75%	PERCENT
faba-286	161	1	5	CARDINAL
faba-286	161	2	31.25%	PERCENT
faba-286	162	1	100%	PERCENT
faba-286	163	1	10	CARDINAL
faba-286	163	2	62.5%	PERCENT
faba-286	164	1	6	CARDINAL
faba-286	164	2	37.5%	PERCENT
faba-286	165	1	8	CARDINAL
faba-286	165	2	50%	PERCENT
faba-286	166	1	5	CARDINAL
faba-286	166	2	31.25%	PERCENT
faba-286	167	1	100%	PERCENT
faba-286	168	1	14	CARDINAL
faba-286	168	2	87.5%	PERCENT
faba-286	169	1	only 2	CARDINAL
faba-286	169	2	12.5%	PERCENT
faba-286	169	3	ali djellaba	PERSON
faba-286	169	4	7	CARDINAL
faba-286	169	5	2	CARDINAL
faba-286	169	6	2025	CARDINAL
faba-286	169	7	215	CARDINAL
faba-286	170	1	11	CARDINAL
faba-286	170	2	68.75%	PERCENT
faba-286	171	1	5	CARDINAL
faba-286	171	2	31.25%	PERCENT
faba-286	172	1	12	CARDINAL
faba-286	172	2	75%	PERCENT
faba-286	173	1	only 1	CARDINAL
faba-286	173	2	6.25%	PERCENT
faba-286	173	3	3	CARDINAL
faba-286	173	4	18.75%	PERCENT
faba-286	174	1	10	CARDINAL
faba-286	174	2	62.5%	PERCENT
faba-286	175	1	3	CARDINAL
faba-286	175	2	18.75%	PERCENT
faba-286	175	3	3	CARDINAL
faba-286	176	1	13	CARDINAL
faba-286	176	2	81.25%	PERCENT
faba-286	176	3	3	CARDINAL
faba-286	176	4	18.75%	PERCENT
faba-286	177	1	2025	PRODUCT
faba-286	188	1	third	ORDINAL
faba-286	190	1	cia	ORG
faba-286	195	1	iso/iec 27001	ORG
faba-286	198	1	the swot analysis	ORG
faba-286	198	2	annaba	GPE
faba-286	201	1	ali djellaba	PERSON
faba-286	201	2	7	CARDINAL
faba-286	201	3	2	CARDINAL
faba-286	201	4	2025	CARDINAL
faba-286	201	5	216	CARDINAL
faba-286	201	6	4.swot	CARDINAL
faba-286	201	7	62.5%	PERCENT
faba-286	202	1	over half	CARDINAL
faba-286	202	2	56.25%	PERCENT
faba-286	203	1	68.75%	PERCENT
faba-286	205	1	100%	PERCENT
faba-286	206	1	37.5%	PERCENT
faba-286	207	1	87.5%	PERCENT
faba-286	218	1	annaba	GPE
faba-286	221	1	annaba	GPE
faba-286	221	2	ten	CARDINAL
faba-286	221	3	algerian	NORP
faba-286	223	1	algerian	NORP
faba-286	223	2	1	CARDINAL
faba-286	223	3	2	CARDINAL
faba-286	223	4	3	CARDINAL
faba-286	223	5	iso/iec 27001	ORG
faba-286	223	6	ali djellaba	PERSON
faba-286	223	7	7	CARDINAL
faba-286	223	8	2	CARDINAL
faba-286	223	9	217	CARDINAL
faba-286	223	10	18-07	CARDINAL
faba-286	223	11	4	CARDINAL
faba-286	223	12	5	CARDINAL
faba-286	223	13	at least annually	DATE
faba-286	223	14	6	CARDINAL
faba-286	224	1	7	CARDINAL
faba-286	224	2	algerian	NORP
faba-286	224	3	algeria	GPE
faba-286	226	1	algerian	NORP
faba-286	227	1	two	CARDINAL
faba-286	228	1	annaba	GPE
faba-286	228	2	more than one	CARDINAL
faba-286	228	3	algerian	NORP
faba-286	228	4	annaba	GPE
faba-286	228	5	algerian	NORP
faba-286	229	1	abu-musa	PERSON
faba-286	229	2	a. a. 2006	PERSON
faba-286	230	1	egyptian	NORP
faba-286	230	2	20	CARDINAL
faba-286	230	3	1	CARDINAL
faba-286	230	4	187–203	DATE
faba-286	232	1	https://doi.org/10.2308/jis.2006.20.1.187 ali djellaba	PERSON
faba-286	232	2	7	CARDINAL
faba-286	232	3	2	CARDINAL
faba-286	232	4	2025	CARDINAL
faba-286	232	5	218	CARDINAL
faba-286	233	1	2018	DATE
faba-286	236	1	m. a. 2009	PERSON
faba-286	238	1	amman	GPE
faba-286	238	2	dar al-thaqafa	PERSON
faba-286	239	1	s. 2024	PERSON
faba-286	241	1	w.	PERSON
faba-286	241	2	2959	CARDINAL
faba-286	242	1	2017	DATE
faba-286	243	1	cybersecurity	ORG
faba-286	243	2	algeria	GPE
faba-286	243	3	algerian journal of human	ORG
faba-286	243	4	2	CARDINAL
faba-286	243	5	2	CARDINAL
faba-286	243	6	255	CARDINAL
faba-286	244	1	busulwa	ORG
faba-286	244	2	r.	NORP
faba-286	244	3	n. evans	PERSON
faba-286	244	4	2021	CARDINAL
faba-286	246	1	1st	ORDINAL
faba-286	247	1	london	GPE
faba-286	249	1	eu	PERSON
faba-286	249	2	2016	DATE
faba-286	250	1	general data protection regulation gdpr	ORG
faba-286	250	2	the european union	ORG
faba-286	251	1	j. s.	PERSON
faba-286	251	2	w. lucyshyn	PERSON
faba-286	252	1	2005	DATE
faba-286	253	1	24	CARDINAL
faba-286	253	2	1	CARDINAL
faba-286	253	3	1-9	DATE
faba-286	254	1	gordon	PERSON
faba-286	254	2	l. a.	PERSON
faba-286	254	3	m. p. loeb	PERSON
faba-286	255	1	2002	DATE
faba-286	257	1	5	CARDINAL
faba-286	257	2	4	CARDINAL
faba-286	257	3	438	CARDINAL
faba-286	259	1	gordon	PERSON
faba-286	259	2	l. a.	PERSON
faba-286	259	3	m. p. loeb	PERSON
faba-286	259	4	w. lucyshyn	PERSON
faba-286	260	1	2003	DATE
faba-286	262	1	22	CARDINAL
faba-286	262	2	461-485	CARDINAL
faba-286	264	1	gordon	PERSON
faba-286	264	2	l. a.	PERSON
faba-286	264	3	m. p. loeb	PERSON
faba-286	264	4	w. lucyshyn	PERSON
faba-286	264	5	t. sohail	PERSON
faba-286	265	1	2006	DATE
faba-286	267	1	25	CARDINAL
faba-286	267	2	503530	CARDINAL
faba-286	269	1	haapamäki	PERSON
faba-286	269	2	e.	PERSON
faba-286	269	3	j. sihvonen	PERSON
faba-286	270	1	2019	DATE
faba-286	270	2	cybersecurity in accounting research	ORG
faba-286	270	3	34	CARDINAL
faba-286	270	4	7	CARDINAL
faba-286	270	5	808	CARDINAL
faba-286	271	1	hausken, k. 2006	ORG
faba-286	272	1	25(6	CARDINAL
faba-286	272	2	629–665	CARDINAL
faba-286	273	1	https://doi.org/10.1016/j.jaccpubpol.2006.09.001	PERSON
faba-286	274	1	itu	PERSON
faba-286	274	2	2011	DATE
faba-286	275	1	tomorrow	DATE
faba-286	277	1	18-07	CARDINAL
faba-286	277	2	algerian	NORP
faba-286	278	1	li h.	PERSON
faba-286	278	2	w. g. no	PERSON
faba-286	278	3	t. wang	PERSON
faba-286	279	1	2018	DATE
faba-286	280	1	sec	ORG
faba-286	281	1	international journal of accounting information systems	ORG
faba-286	281	2	30	CARDINAL
faba-286	281	3	40–55	CARDINAL
faba-286	282	1	https://doi.org/10.1016/j.accinf.2018.06.003	CARDINAL
faba-286	283	1	loonam j., s. eaves	PERSON
faba-286	283	2	kumar	PERSON
faba-286	283	3	g. parry	PERSON
faba-286	284	1	2018	DATE
faba-286	286	1	27	CARDINAL
faba-286	286	2	2):101–109	CARDINAL
faba-286	288	1	mamdouh ibrahim	PERSON
faba-286	288	2	k. 2023	PERSON
faba-286	289	1	egyptian	NORP
faba-286	289	2	uae	GPE
faba-286	289	3	us	GPE
faba-286	289	4	alexandria	PERSON
faba-286	289	5	dar alfikr al-jami'i	GPE
faba-286	289	6	mostafa	PERSON
faba-286	289	7	m.m. 2008	PERSON
faba-286	290	1	cairo	GPE
faba-286	291	1	mustafa, a. b. q. 2016	ORG
faba-286	291	2	arab journal of science and research dissemination	ORG
faba-286	291	3	2	CARDINAL
faba-286	291	4	5):38-52.https://doi.org/10.26389	CARDINAL
faba-286	292	1	nist	ORG
faba-286	292	2	2016	DATE
faba-286	293	1	nist	ORG
faba-286	294	1	https://csrc.nist.gov/projects/risk-management/about-rmf	ORG
faba-286	295	1	oecd	ORG
faba-286	296	1	rabii a.	PERSON
faba-286	296	2	s. assoul	PERSON
faba-286	296	3	t. k. ouazzani	PERSON
faba-286	297	1	2020	DATE
faba-286	298	1	information & computer security	ORG
faba-286	298	2	28	CARDINAL
faba-286	298	3	4	CARDINAL
faba-286	298	4	627	CARDINAL
faba-286	300	1	romney	PERSON
faba-286	300	2	m. b.	PERSON
faba-286	300	3	j. steinbart	ORG
faba-286	301	1	2018	DATE
faba-286	303	1	14th	ORDINAL
faba-286	305	1	j. h.	PERSON
faba-286	305	2	m. d. schroeder	PERSON
faba-286	306	1	1975	DATE
faba-286	307	1	63(9	CARDINAL
faba-286	307	2	1278-1308	DATE
faba-286	308	1	https://doi.org/10.1109/proc.1975.9939	PERSON
faba-286	309	1	m., s. zeadally	PERSON
faba-286	309	2	a. keshariya	PERSON
faba-286	310	1	2021	CARDINAL
faba-286	311	1	zero	CARDINAL
faba-286	312	1	54	CARDINAL
faba-286	312	2	11	CARDINAL
faba-286	312	3	26–35	CARDINAL
faba-286	313	1	https://doi.org/10.1016/j.accinf.2018.06.003	CARDINAL
faba-286	313	2	https://csrc.nist.gov/projects/risk-management/about-rmf	FAC
faba-286	313	3	ali djellaba	PERSON
faba-286	313	4	7	CARDINAL
faba-286	313	5	2	CARDINAL
faba-286	313	6	219	CARDINAL
faba-286	313	7	john wiley & sons	ORG
faba-286	314	1	steinbart p. j.	PERSON
faba-286	314	2	r. l. raschke	PERSON
faba-286	314	3	w. n. dilla	PERSON
faba-286	314	4	2013	DATE
faba-286	315	1	65–86	CARDINAL
faba-286	316	1	steinbart	ORG
faba-286	316	2	j., r. l. raschke	ORG
faba-286	316	3	dilla	PERSON
faba-286	316	4	2018	DATE
faba-286	317	1	71	CARDINAL
faba-286	317	2	15–29.https://doi.org/10.1016/j.aos.2018.04.005	DATE
faba-286	317	3	un	ORG
faba-286	317	4	1968	DATE
faba-286	319	1	weygandt	ORG
faba-286	319	2	j. j.	PERSON
faba-286	319	3	d. kimmel	PERSON
faba-286	319	4	d. e. kieso	PERSON
faba-286	320	1	2020	DATE
faba-286	322	1	14th	ORDINAL
faba-286	323	1	hoboken	PERSON
faba-286	324	1	john wiley &	ORG
faba-286	325	1	whitman	PERSON
faba-286	325	2	m. e.	PERSON
faba-286	325	3	h. m. mattord	PERSON
faba-286	325	4	2022	CARDINAL
faba-286	327	1	boston	GPE
faba-286	329	1	ali djellaba	PERSON
faba-286	329	2	7	CARDINAL
faba-286	329	3	2	CARDINAL
faba-286	329	4	220	CARDINAL
faba-286	336	1	one	CARDINAL
faba-286	337	1	two	CARDINAL
faba-286	343	1	three	CARDINAL