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Keywords: disclosure
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2021) 15 (2): P1–P9.
Published: 12 January 2021
...Andrea Seaton Kelton SUMMARY This article discusses a recent study titled “Do voluntary disclosures mitigate the cybersecurity beach contagion effect?” ( Kelton and Pennington 2020 ). The study finds voluntary cybersecurity disclosures can provide firms protection from contagion effects...