... by financial analysts and auditors, and general firm characteristics to estimate cybersecurity risk (i.e., the likelihood of a firm experiencing data breaches during a year). This measure outperforms the measure produced by logistic regression models, is higher in industries more prone to cyberattacks...

... reduce their level of innovative investments following their own CBs, but an important question remains. Will key customers' CBs affect their suppliers’ innovative investments? 2023 data breach cybersecurity supplier innovations research and development patents relationship disruption...

... such an event in the major data breach of Deloitte in 2017. Using U.S. data from 2014 to 2019, we find Deloitte suffered significant reputational damage postbreach. Specifically, audit clients and existing shareholders became less likely to approve of Deloitte as the company’s auditor. Deloitte also charged...

... with a technology committee and a data breach are more likely to disclose ITG roles in the audit committee charter. This suggests that firms experiencing a data breach realize their vulnerability and, by already having oversight at the board level, it is more natural for them to increase oversight...

..., College of Business, School of Accounting, Boca Raton, FL, USA. Editor's note: Accepted by Jennifer Riley. 8 2018 6 2019 2020 data breach cybersecurity innovation research and development Merck & Co., Inc., a global healthcare company and a major supplier...