This study investigates how voluntary cybersecurity risk management (CyRM) assurance affects non-professional investors’ judgments and decisions. The study also examines how the value relevance of CyRM assurance is altered when having such assurance is expected/unexpected. Employing an...

This paper examines the impact of Sarbanes-Oxley Act (2002) Section 404 disclosures regarding internal controls over financial reporting on investors' information systems (IS) reliability assessments and stock price predictions. Prior research shows that Section 404 disclosures signal...