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Cybersecurity risks disclosure and implied audit risks: Evidence from audit fees
16 references·5 citing·42 second hopsampled
Cybersecurity risks disclosure and implied audit risks: Evidence from audit fees (2020)Cybersecurity risks disclosure and implie…Public companies' cybersecurity risk disclosures (2020)Public companies' cybersecuri…The influence of business strategy on annual report readability (2018)The influence of business str…SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors (2018)SEC's cybersecurity disclosur…Cybersecurity Awareness and Market Valuations (2018)Cybersecurity Awareness and M…A plain English measure of financial reporting readability (2017)A plain English measure of fi…Textual Analysis in Accounting and Finance: A Survey (2016)Textual Analysis in Accountin…Guiding through the Fog: Does annual report readability reveal earnings management? (2016)Guiding through the Fog: Does…Earnings management and annual report readability (2016)Earnings management and annua…Are External Auditors Concerned About Cyber Incidents? Evidence from Audit Fees (2016)Are External Auditors Concern…Audit fee residuals: Costs or rents? (2015)Audit fee residuals: Costs or…Measuring Readability in Financial Disclosures (2014)Measuring Readability in Fina…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…Market Value of Voluntary Disclosures Concerning Information Security1 (2010)Market Value of Voluntary Dis…Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?* (2008)Evidence on the Audit Risk Mo…Annual report readability, current earnings, and earnings persistence (2008)Annual report readability, cu…The impact of the Sarbanes-Oxley Act on the corporate disclosures of information security activities (2006)The impact of the Sarbanes-Ox…Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality (2025)Effects of artificial intelli…Board gender diversity and cyber security disclosure in the Indonesian banking industry: a two-tier governance context (2024)Board gender diversity and cy…The impact of customer firm data breaches on the audit fees of their suppliers (2023)The impact of customer firm d…Does cybersecurity risk stifle corporate innovation activities? (2023)Does cybersecurity risk stifl…Voluntary cybersecurity disclosure in the banking industry of Bangladesh: does board composition matter? (2022)Voluntary cybersecurity discl…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Performance matched discretionary accrual measures (2005)The market pricing of accruals quality (2005)Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002 (2007)Internal control and management guidance (2009)Business Strategy, Financial Reporting Irregularities, and Audit Effort (2012)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Earnings Management During Import Relief Investigations (1991)Detecting Earnings Management. (1995)Readability of 10‐K Reports and Stock Price Crash Risk (2018)Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach (2019)Textual Analysis in Finance (2020)How does financial reporting quality relate to investment efficiency? (2009)The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation (2017)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Thirteen Ways to Look at the Correlation Coefficient (1988)Giving Content to Investor Sentiment: The Role of Media in the Stock Market (2007)Uniting the Tribes: Using Text for Marketing Insight (2019)Climate Change News Risk and Corporate Bond Returns (2020)Deep learning for financial applications : A survey (2020)Transaction-Cost Economics: The Governance of Contractual Relations (1979)Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Business strategy and firm efforts on environmental protection: Evidence from China (2019)Business strategy and sustainable development: Evidence from China (2020)Corporate social responsibility and investment efficiency: Does business strategy matter? (2020)Disclosure of Nonproprietary Information (1985)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Cybersecurity Risk (2022)Is Cybersecurity Risk Factor Disclosure Informative? Evidence from Disclosures Following a Data Breach (2022)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Limited-dependent and qualitative variables in econometrics (1983)The Relationship between Board-Level Technology Committees and Reported Security Breaches (2016)CSR Disclosure, Corporate Governance and Firm Value: a study on GCC Islamic Banks (2020)Linguistic Complexity in Firm Disclosures: Obfuscation or Information? (2014)The impact of narrative disclosure readability on bond ratings and the cost of debt (2017)
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References

  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 2008Annual report readability, current earnings, and earnings persistence2,850 cited
  • 2016Textual Analysis in Accounting and Finance: A Survey2,279 cited
  • 2014Measuring Readability in Financial Disclosures1,452 cited
  • 2016Earnings management and annual report readability799 cited
  • 2008Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?*695 cited
  • 2017A plain English measure of financial reporting readability628 cited
  • 2010Market Value of Voluntary Disclosures Concerning Information Security1251 cited
  • 2018The influence of business strategy on annual report readability226 cited
  • 2018Cybersecurity Awareness and Market Valuations214 cited
  • 2006The impact of the Sarbanes-Oxley Act on the corporate disclosures of information security activities165 cited
  • 2016Guiding through the Fog: Does annual report readability reveal earnings management?153 cited
  • 2018SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors150 cited
  • 2016Are External Auditors Concerned About Cyber Incidents? Evidence from Audit Fees123 cited
  • 2020

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Public companies' cybersecurity risk disclosures
121 cited
  • 2015Audit fee residuals: Costs or rents?116 cited
  • Cited by

    • 2022Voluntary cybersecurity disclosure in the banking industry of Bangladesh: does board composition matter?59 cited
    • 2023Does cybersecurity risk stifle corporate innovation activities?50 cited
    • 2025Effects of artificial intelligence in the modern business: Client artificial intelligence application and audit quality28 cited
    • 2024Board gender diversity and cyber security disclosure in the Indonesian banking industry: a two-tier governance context19 cited
    • 2023The impact of customer firm data breaches on the audit fees of their suppliers17 cited