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Keywords: data breaches
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Journal Articles
The Accounting Review (2022) 97 (2): 1–24.
Published: 01 March 2022
... using the setting of data breaches. While controlling for firm-specific time-varying unobservable characteristics, I find that peer data breaches are associated with a reduction in future internal control material weaknesses for non-breached firms. The association is robust...
Journal Articles
The Accounting Review (2021) 96 (3): 261–286.
Published: 01 May 2021
...Henry He Huang; Chong Wang ABSTRACT This paper studies the financial consequences of a reported data breach for bank loan terms. Using a staggered difference-in-differences approach with treatment and control samples matched by data breach propensity, we find that firms that have reported data...