..., Harvard Business School, Accounting & Management Unit, Boston, MA, USA. corporate misconduct compliance information technology ERP systems Firms increasingly rely on information technology (IT) to improve their operations and enhance their competitive edge. In this study, we examine...

... ). To that end, in this study, we examine the effect of data breach disclosure laws on shareholder risk. cybersecurity cyber risk disclosure cost of capital information technology real effects capital markets disclosure mandates consumer protection corporate governance FIGURE 1 Temporal...

... to 40.9 percent in cross-sectional analyses. peer events corporate governance internal controls information technology cybersecurity information spillover data breaches Firms in the same industry share similar operational environments, and economic theory suggests that negative peer...

...Musaib Ashraf; Paul N. Michas; Dan Russomanno ABSTRACT We examine whether information technology expertise on audit committees impacts the reliability and timeliness of financial reporting. We find a reduction in the likelihood of material restatement, a reduction in the likelihood of information...