Cybersecurity threats can exert significant adverse effects on a company's performance, necessitating that stakeholders make an effort to understand the risks related to the companies with which they conduct business. However, since a company's relative exposure to cybersecurity risks is related...

This study investigates whether auditors’ experiences with their clients’ cybersecurity incidents affect their subsequent audit efforts with non-breached clients and help these clients reduce cybersecurity risks. Using data from the Audit Analytics Cybersecurity database and the Privacy...