This paper sets forth a conceptual model for web security within the context of the overall systems development effort, and within the context of traditional accounting internal control processes and structures. Such a model allows for the enterprise-wide control of security risks over a...

This paper provides the first evidence that state-level liability standards affect auditor behavior. We hypothesize that auditors demand more conservative reporting when their insurance clients are domiciled in states with more stringent standards for third party claims against the auditor for...