...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...

... by documenting a new facet of internal audit benefits—risk reduction—and internal audit characteristics that increase risk reduction. 3 2019 3 2020 © 2020 American Accounting Association. 2020 internal audit risk management management training ground quality assurance reviews...