Models of Accounting Disclosure by Banking Institutions
Monograph on accounting disclosure by banking institutions explores banking specificities, presents workhorse models, and illustrates specific applications of the models to inform policy. Lire
Auditors’ Response to Cybersecurity Risk: Human Capital Investment and Cross-Client Influence
“Our evidence also implies that client firms that share the same audit office as breached firms increase their disclosure of cybersecurity risk and their demand for cybersecurity human capital. Reconciling with the Bayesian learning theory, these effects only manifest for auditors located in states that have been only sporadically exposed to data breaches.” Lire
Discussion of ‘The Quality of Mandatory Nonfinancial Risk Disclosures and the Moderating Effect of Audit Firm and Partner Characteristics’
Audit partners with wider experience, and female auditors, are associated with better risk disclosure.” Lire