A theory for the vibrational dynamics in disordered solids [W. Schirmacher, Europhys. Lett. 73, 892 (2006), based on the random spatial variation of the shear modulus, has been applied to determine the wave vector (k) dependence of the Brillouin peak position (Omega(k)) and width (Gamma(k)), as well as the density of vibrational states [g(omega)], in disordered systems. As a result, we give a firm theoretical ground to the ubiquitous k2 dependence of Gamma(k) observed in glasses. Moreover, we derive a quantitative relation between the excess of the density of states (the boson peak) and Gamma(k), two quantities that were not considered related before. The successful comparison of this relation with the outcome of experiments and numerical simulations gives further support to the theory.