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Keywords: client cyber-breach
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2021) 35 (4): 1–22.
Published: 01 December 2021
...Sharad C Asthana; Rachana Kalelkar; K. K. Raman SYNOPSIS We examine whether the public disclosure of a client cyber-breach hurts the reputation of the engagement office of the incumbent auditor. Prior research suggests that alleged client misconduct (even if unrelated to accounting) can hurt...
