Could incorporating cybersecurity reporting into SOX have prevented most data breaches at U.S. publicly traded companies? An exploratory study

Author:

Sebastian Glorin

Publisher

Springer Fachmedien Wiesbaden GmbH

Subject

Anesthesiology and Pain Medicine

Reference24 articles.

1. 114th Congress (2016) Cybersecurity systems and risks reporting act. https://www.congress.gov/bill/114th-congress/house-bill/5069/text. Accessed 26 Apr 2016 (H.R.5069)

2. H.R. 2471;116th Congress,2022

3. American Institute of Certified Public Accountants (2018) Cybersecurity risk management reporting fact sheet. www.aicpa.org/content/dam/aicpa/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/cybersecurity-fact-sheet.pdf. Accessed 5 Feb 2022

4. Amir E, Levi S, Livne T (2018) Do firms underreport information on cyber-attacks? Evidence from capital markets. Rev Account Stud 23:1177–1206. https://doi.org/10.1007/s11142-018-9452-4

5. Ashbaugh-Skaife H et al (2008) The effect of SOX internal control deficiencies and their remediation on accrual quality. The Accounting Review 83(1):217–250

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