Responses to SEC comment letters on cybersecurity disclosures: An exploratory study-Reference-Cited by-同舟云学术

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Responses to SEC comment letters on cybersecurity disclosures: An exploratory study

Published:2022-09 Issue: Volume:46 Page:100567
ISSN:1467-0895
Container-title:International Journal of Accounting Information Systems
language:en
Short-container-title:International Journal of Accounting Information Systems

Author:

Wang Tawei,Yen Ju-Chun,Yoon Kyunghee

Funder

National Central University

DePaul University

Clarkson University

Publisher

Elsevier BV

Subject

Information Systems and Management,Finance,Accounting,Management Information Systems

Reference33 articles.

1. Do firms underreport information on cyber-attacks? Evidence from capital markets;Amir;Rev. Acc. Stud.,2018

2. Differential response of small versus large investors to 10-K filings on EDGAR;Asthana;Account. Rev.,2004

3. The impact of SEC disclosure monitoring on the uncertainty of fair value estimates;Bens;Account. Rev.,2016

4. Cybersecurity awareness and market valuations;Berkman;J. Account. Public Policy,2018

5. The event study methodology since 1969;Binder;Rev. Quant. Financ. Acc.,1998

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1. Using relevant headings in risk factor disclosures: What is the impact on information processing?;Journal of Accounting and Public Policy;2023-09

2. Investigating the influence of governance determinants on reporting cybersecurity incidents to police: Evidence from Canadian organizations’ perspectives;Technology in Society;2023-08

3. Guide to Protect Home Routers from Cyber-Attacks and Information Theft;2023 Congress in Computer Science, Computer Engineering, & Applied Computing (CSCE);2023-07-24

4. Innovative and Novel Research Datasets Related to Cybersecurity Risk Disclosures: A Research Note;Journal of Information Systems;2023-06-01

5. Recent Trends in Accounting and Information System Research: A Literature Review Using Textual Analysis Tools;FinTech;2023-04-12

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