Yang, Ling; Lau, Linda; Gan, Huiqi - In: International Journal of Accounting & Information Management 28 (2020) 1, pp. 167-183
Purpose: The purpose of this paper is to propose a research model to examine the perception of non-professional investors toward the cybersecurity reporting framework developed by the American Institute of Certified Public Accountants (AICPA). Design/methodology/approach: The proposed...