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Keywords: assurance
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Journal Articles
Journal Articles
Current Issues in Auditing (2023) 17 (1): P11–P18.
Published: 01 April 2023
... providing additional disclosures regarding a company’s cybersecurity efforts, with or without assurance, increases investment attractiveness. Absent assurance, voluntary disclosures about the nature and effectiveness of cybersecurity efforts are sufficient to increase investment attractiveness for companies...
Journal Articles
Current Issues in Auditing (2019) 13 (2): C1–C9.
Published: 01 March 2019
.... This paper describes how accountants are uniquely positioned to assist companies with these efforts in advisory and assurance capacities. We present a model of effective cybersecurity risk management and discuss how accountants' core competencies can add significant value in each of the model's five stages...
Journal Articles