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Our data says that the document:

Andrea Seaton, Kelton ; Ya-Wen, Yang. (2024) Understanding cybersecurity breach contagion effects: The role of the loss heuristic and internal controls.
In: International Journal of Accounting Information Systems. RePEc:eee:ijoais:v:55:y:2024:i:c:s1467089524000472.

Full description at Econpapers

cites:

Dechow, P.M. ; Dichev, I.D. The quality of accruals and earnings: the role of accrual estimation errors. 2002 Account. Rev.. 77 35-59

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