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We examine the relation between insider trading and corporate disclosure of cyberattacks. We distinguish between companies that voluntarily disclosed cyberattacks and those that withheld information on the incidents, and parties outside the attacked company later discovered the incident. We find...
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An analysis of a unique proprietary dataset reveals that non-trivial proportions of directors, CEOs and CFOs in Swedish listed companies have been convicted of crimes. Based on prior literature, we argue that directors and senior executives with prior criminal convictions are more prone to take...
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We examine differences in audit scope between family and non-family firms in Israel, using a unique database that includes both external and internal audit fees, hours, and billing rates. Consistent with prior literature, we argue that the number of audit hours reflects an auditor’s effort,...
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