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 investigates whether auditors strategically perceive the tone of management qualitative earnings press releases and incorporate that information when determining audit fees. Using publicly issued management qualitative earnings press releases, we quantify abnormal tones that cannot be...