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Keywords: voluntary disclosureClose
AUDITING: A Journal of Practice & Theory (2021) 40 (1): 73–89.
Published: 01 February 2021
... voluntary disclosure independence assurance Cybersecurity risk is increasingly viewed as one of the most significant challenges facing companies in the U.S. ( KPMG 2018 ; PwC 2019 ). Cybercrime can result in reputational damage, loss of intellectual property, disruption of business operations...
AUDITING: A Journal of Practice & Theory (2020) 39 (1): 1–19.
Published: 01 February 2020
... website. Principal auditors may voluntarily disclose this same information in an appendix to the audit report. We experimentally examine how the joint effects of the principal auditor's extent of use of other auditors and their use of voluntary disclosure influence investors' perceptions of audit quality...