Cybersecurity risks disclosure and implied audit risks: Evidence from audit fees-Reference-Cited by-同舟云学术

Cybersecurity risks disclosure and implied audit risks: Evidence from audit fees

Published:2020-10-28 Issue:1 Volume:25 Page:24-39
ISSN:1090-6738
Container-title:International Journal of Auditing
language:en
Short-container-title:Int J Audit

Author:

Calderon Thomas G.¹,Gao Lei¹^ORCID

Affiliation:

1. George W. Daverio School of Accountancy, College of Business Administration The University of Akron US

Publisher

Wiley

Subject

General Economics, Econometrics and Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/ijau.12209

Reference42 articles.

1. Guiding through the Fog: Does annual report readability reveal earnings management?

2. Auditing Standard No. 12. (n.d.) Available at:https://pcaobus.org/Standards/Archived/PreReorgStandards/Pages/Auditing_Standard_12.aspx

3. Auditing Standard No. 15. (n.d.) Available at:https://pcaobus.org/Standards/Archived/PreReorgStandards/Pages/Auditing_Standard_15.aspx

4. Auditing Standard No. 2110. (n.d.) Available at:https://pcaobus.org/Standards/Auditing/Pages/AS2110.aspx#:~:text=Introduction 1%20o%20the%20financial%20statements.&text=58%20of%20this%20standard%20discuss for%20performing%20risk%20assessment%20procedures

Cited by 21 articles. 订阅此论文施引文献订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献

1. Corporate communication and likelihood of data breaches;International Review of Economics & Finance;2024-07

2. Board gender diversity and cyber security disclosure in the Indonesian banking industry: a two-tier governance context;Corporate Governance: The International Journal of Business in Society;2024-06-19

3. Better Prevention Than Cure: Cybersecurity Risk and Clawback Provision;Corporate Governance: An International Review;2024-05-28

4. Cybersecurity Risk and Audit Pricing—A Machine Learning-Based Analysis;Journal of Information Systems;2024-02-20

5. Does cybersecurity risk stifle corporate innovation activities?;International Review of Financial Analysis;2024-01