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Keywords: breach severity
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Journal Articles
Journal:
Accounting and the Public Interest
Accounting and the Public Interest (2023) 23 (1): 76–109.
Published: 01 December 2023
...Corey A. Evans; Brooke Beyer; Terry W. Mason; Ashley N. West ABSTRACT Prior literature has become increasingly inconsistent as to the impact of data breaches, in part because researchers have not settled on an appropriate identifier for breach severity. The goal of our study is to develop a breach...