Amir, E. ; Levi, S. ; Livne, T. Do firms underreport information on cyber-attacks? Evidence from capital markets. 2018 Rev. Acc. Stud.. 23 1177-1206
Ashbaugh-Skaife, H. ; Collins, D.W. ; Kinney, W.R. ; LaFond, R. The effect of SOX internal control deficiencies on firm risk and cost of equity. 2009 J. Account. Res.. 47 1-43
- Ashraf, M. The role of peer events in corporate governance: evidence from data breaches. 2022 Account. Rev.. 97 1-24
Paper not yet in RePEc: Add citation now
Barber, B.M. ; Lyon, J.D. Detecting long-run abnormal stock returns: the empirical power and specification of test statistics. 1997 J. Financ. Econ.. 43 341-372
- Barnett, M.L. ; King, A. Good fences make good neighbors: a longitudinal analysis of an industry self-regulatory institution. 2008 Acad. Manag. J.. 51 1150-1170
Paper not yet in RePEc: Add citation now
Chen, J. ; Henry, E. ; Jiang, X. Is cybersecurity risk factor disclosure informative? Evidence from disclosures following a data breach. 2023 J. Bus. Ethics. 187 199-224
- Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2013) Internal control—Integrated framework: Executive summary. Available at: https://www.coso.org/Documents/990025P-Executive-Summary-final-may20.pdf.
Paper not yet in RePEc: Add citation now
DeAngelo, H. ; DeAngelo, L. ; Skinner, D.J. Dividends and losses. 1992 J. Financ.. 47 1837-1863
- Dechow, P.M. ; Dichev, I.D. The quality of accruals and earnings: the role of accrual estimation errors. 2002 Account. Rev.. 77 35-59
Paper not yet in RePEc: Add citation now
- Du, S. ; Gwebu, K.L. ; Wang, J. ; Yu, K. Differential market reaction to data security breaches: a screening perspective. 2024 Commun. Assoc. Inf. Syst.. 54 376-401
Paper not yet in RePEc: Add citation now
- Ettredge, M.L. ; Richardson, V.J. Information transfer among Internet firms: the case of hacker attacks. 2003 J. Inf. Syst.. 17 71-82
Paper not yet in RePEc: Add citation now
- Fiske, S.T., Taylor, S.E. (1991) Social Contagion Mc-Graw-Hill, New York, NY.
Paper not yet in RePEc: Add citation now
Foerderer, J. ; Schuetz, S.W. Data breach announcements and stock market reactions: a matter of timing?. 2022 Manag. Sci.. 68 7298-7322
Ghosh, A.A. ; Wang, J. Accounting losses as a heuristic for managerial failure: evidence from CEO turnovers. 2019 J. Financ. Quant. Anal.. 54 877-906
- Gordon, L.A. ; Wilford, A.L. An analysis of multiple consecutive years of material weaknesses in internal control. 2012 Account. Rev.. 87 2027-2060
Paper not yet in RePEc: Add citation now
- Gwebu, K.L. ; Wang, J. ; Wang, L. The role of corporate reputation and crisis response strategies in data breach management. 2018 J. Manag. Inf. Syst.. 35 683-714
Paper not yet in RePEc: Add citation now
Haislip, J. ; Lim, J. ; Pinsker, R. The impact of executives’ IT expertise on reported data security breaches. 2021 Inf. Syst. Res.. 32 318-334
- Haislip, J., Kolev, K., Pinsker, R., Steffen, T. (2019) The economic cost of cybersecurity breaches: A broad-based analysis. Workshop on the Economics of Information Security (WEIS): 1-37.
Paper not yet in RePEc: Add citation now
- Hammersley, J.S. ; Myers, L.A. ; Shakespeare, C. Market reactions to the disclosure of internal control weaknesses and to the characteristics of those weaknesses under section 302 of the Sarbanes Oxley Act of 2002. 2008 Rev. Acc. Stud.. 13 141-165
Paper not yet in RePEc: Add citation now
- Higgs, J.L. ; Pinsker, R.E. ; Smith, T.J. ; Young, G.R. The relationship between board-level technology committees and reported security breaches. 2016 J. Inf. Syst.. 30 79-98
Paper not yet in RePEc: Add citation now
Hinz, O. ; Nofer, M. ; Schiereck, D. ; Trillig, J. The influence of data theft on the share prices and systematic risk of consumer electronics companies. 2015 Inf. Manage.. 52 337-347
- Hoitash, U. ; Hoitash, R. ; Bedard, J.C. Corporate governance and internal control over financial reporting: a comparison of regulatory regimes. 2009 Account. Rev.. 84 839-867
Paper not yet in RePEc: Add citation now
- Islam, M.S. ; Wang, T. ; Farah, N. ; Staford, T. The spillover effect of focal firms’ cybersecurity breaches on rivals and the role of the CIO: evidence from stock trading volume. 2022 J. Account. Public Policy. 41 -
Paper not yet in RePEc: Add citation now
- Jeong, C.Y. ; Lee, S.Y.T. ; Lim, J.H. Information security breaches and IT security investments: impacts on competitors. 2019 Inf. Manag.. 56 681-695
Paper not yet in RePEc: Add citation now
- Jonsson, S. ; Greve, H.R. ; Fujiwara-Greve, T. Underserved loss: the spread of legitimacy loss to innocent organizations in response to reported corporate deviances. 2009 Adm. Sci. Q.. 54 195-228
Paper not yet in RePEc: Add citation now
Kashmiri, S. ; Nicol, C.D. ; Hsu, L. Birds of a feather: intra-industry spillover of the Target customer data breach and the shielding role of IT, marketing, and CSR. 2017 J. Acad. Mark. Sci.. 45 208-228
Kelton, A.S. ; Montague, N.R. The unintended consequences of uncertainty disclosures made by auditors and managers on nonprofessional investor judgments. 2018 Acc. Organ. Soc.. 65 44-55
- Kelton, A.S. ; Pennington, R.R. Do voluntary disclosures mitigate the cybersecurity breach contagion effect?. 2020 J. Inf. Syst.. 34 133-157
Paper not yet in RePEc: Add citation now
Leung, E. ; Veenman, D. Non-GAAP earnings disclosure in loss firms. 2018 J. Account. Res.. 56 1083-1137
- Macrae, N. ; Bodenhausen, G. Social cognition: thinking categorically about others. 2000 Annu. Rev. Psychol.. 51 93-120
Paper not yet in RePEc: Add citation now
McMullin, J.L. ; Miller, B.P. ; Twedt, B.J. Increased mandated disclosure frequency and price formation: evidence from the 8-K expansion regulation. 2019 Rev. Acc. Stud.. 24 1-33
Noh, S. ; So, E.C. ; Weber, J.P. Voluntary and mandatory disclosure: do managers view them as substitutes?. 2019 J. Account. Econ.. 68 1-18
- Paruchuri, S. ; Misangyi, V. Investor perceptions of financial misconduct: the heterogeneous contamination of bystander firms. 2015 Acad. Manag. J.. 58 169-194
Paper not yet in RePEc: Add citation now
- Pinnuck, M. ; Lillis, A.M. Profits versus losses: does reporting an accounting loss act as a heuristic trigger to exercise the abandonment option and divest employees?. 2007 Account. Rev.. 82 1031-1053
Paper not yet in RePEc: Add citation now
Pinnuck, M. ; Sheckhar, C. The profit versus loss heuristic and firm financing decisions. 2013 Acc. Organ. Soc.. 38 420-439
- Richardson, V.J. ; Smith, R.E. ; Watson, M.W. Much ado about nothing: the (lack of) economic impact of data privacy breaches. 2019 J. Inf. Syst.. 33 227-265
Paper not yet in RePEc: Add citation now
Ritter, J. The long-run performance of initial public offerings. 1991 J. Financ.. 46 3-27
- Schloetzer, J.D. ; Tseng, A. ; Yohn, T.L. ; Yoon, Y.S. Blame attribution and disclosure propensity. 2021 Account. Rev.. 96 405-432
Paper not yet in RePEc: Add citation now
- Securities and Exchange Commission (SEC) (2023) Cybersecurity Risk Management, Governance, and Incident Disclosure. Release Nos. 33-11216; 34-97989; Washington, D.C.: SEC.
Paper not yet in RePEc: Add citation now
- Tversky, A. ; Kahneman, D. Judgment under uncertainty: heuristics and biases. 1974 Science. 185 1124-1131
Paper not yet in RePEc: Add citation now
- Walton, S. ; Wheeler, P.R. ; Zhang, Y. ; Zhao, X. An integrative review and analysis of cybersecurity research: current state and future directions. 2021 J. Inf. Syst.. 35 155-186
Paper not yet in RePEc: Add citation now
- Wang, T. ; Wang, Y. ; Yen, J. It’s not my fault: the transfer of information security breach information. 2019 J. Database Manag.. 30 18-37
Paper not yet in RePEc: Add citation now
- Whited, R.L. ; Swanquist, Q.T. ; Shipman, J.E. ; Moon, J.R. Out of control: the (over) use of controls in accounting research. 2022 Account. Rev.. 97 395-413
Paper not yet in RePEc: Add citation now