Are external auditors concerned about cyber incidents? : evidence from audit fees
Year of publication: |
2020
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Authors: | Li, He ; No, Won Gyun ; Boritz, Jefim E. |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 39.2020, 1, p. 151-171
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Subject: | audit fees | cybersecurity | cyber incident | hacking | cybersecurity risk disclosure | Wirtschaftsprüfung | Financial audit | IT-Kriminalität | IT crime | Datensicherheit | Data security | Honorar | Fee (Remuneration) | IT-Sicherheit | Cybersecurity | Gebühr | Charges | Risikomanagement | Risk management |
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