... of business reporting, ESG, and cybersecurity and provides potential avenues for future research. Furthermore, this paper speculates on the nature of the new paradigm of business measurement and assurance with exogenous data and the difficulties that are emerging. We thank Steven Katz, Michael Alles...

... with different aggregation levels can be delivered to stakeholders efficiently and in a timely manner through automated alerts. To incorporate these components in the new business reporting model, this paper proposes the following seven directions: toward more timely real-time information; toward using other...