Discussion of “Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters”

IF 2 Q2 BUSINESS, FINANCE

International Journal of Accounting Pub Date : 2020-06-19 DOI:10.1142/s1094406019500185

Aaron S. Yoon

引用次数: 1

Abstract

The study by Rosati, Gogolin, and Lynn (in this issue) examines the impact of cyber-security incidents on audit fees. Using audit fee as a proxy for audit effort and risk, it takes 168 cyber-securi...

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关于“审计公司对网络安全风险的评估：来自审计费用和SEC意见函的证据”的讨论

Rosati、Gogolin和Lynn（本期）的研究考察了网络安全事件对审计费用的影响。以审计费用作为审计工作和风险的代理，需要168个网络安全顾问。。。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting BUSINESS, FINANCE-

CiteScore

1.20

自引率

0.00%

发文量

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