... auditor office increase their number of management forecasts, which is consistent with a substitution effect between audited financial reporting quality and voluntary disclosure. Further, the disclosure response of these clients is more pronounced when the client firm is exposed to a higher information...

... Agoglia. 01 11 2021 22 08 2023 08 09 2023 2024 voluntary disclosure risk management system and organization controls cybersecurity risk management program assurance services nonaudit services audit quality process mediation model information security data breach...

... 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...

... 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...