This study investigates whether auditors’ experiences with their clients’ cybersecurity incidents affect their subsequent audit efforts with non-breached clients and help these clients reduce cybersecurity risks. Using data from the Audit Analytics Cybersecurity database and the Privacy...

This study develops machine learning models to predict audit quality by using a wide range of data describing detailed characteristics of accounting firms, individual audit partners, and public companies in China. It constructs the surprise score, a new measure of audit quality, calculated as...