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Keywords: risk management
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Journal Articles
AUDITING: A Journal of Practice & Theory (2024) 43 (3): 187–202.
Published: 01 August 2024
...Rebecca R. Perols SUMMARY Regulators, investors, and boards of directors are increasingly demanding information about organizations’ cybersecurity risk management. I examine the effect of the AICPA’s voluntary cybersecurity examination service on investor perceptions and decisions. Similar...
Journal Articles
AUDITING: A Journal of Practice & Theory (2020) 39 (3): 55–73.
Published: 01 August 2020
... Accounting Association. 2020 internal audit risk management management training ground quality assurance reviews Since the 2008 financial crisis, companies have increasingly focused on how to improve all facets of risk management. 1 For example, Deloitte (2015) reports that 92...