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...

We utilize a single period model to investigate the tradeoffs that management might make when faced with the necessity of disclosing the quality of the internal control over financial reporting (henceforth ICOFR) and the outcomes that would result from such tradeoffs. Our analysis indicates that...