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Rosati et al., 2022 - Google Patents

Cyber-security incidents and audit quality

Rosati et al., 2022

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Document ID
10441727980556178203
Author
Rosati P
Gogolin F
Lynn T
Publication year
Publication venue
European Accounting Review

External Links

Snippet

As signals of internal control weaknesses, cyber security incidents can represent significant risk factors to the quality of financial reporting. We empirically assess the audit quality implications of data breaches for a large sample of US firms. Using a difference-in-difference …
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Classifications

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