This study investigates how voluntary cybersecurity risk management (CyRM) assurance affects non-professional investors’ judgments and decisions. The study also examines how the value relevance of CyRM assurance is altered when having such assurance is expected/unexpected. Employing an...

As a response to the increased demand for timely and ongoing assurance over the effectiveness of risk management and control systems, companies are moving towards a more automated control environment through the implementation of continuous audit modules. The purpose of this study is to evaluate...

The changing face of business practices in the current corporate accounting environment opens up a wide array of questions regarding the impacts of this new environment on decision making processes. Three of the primary changes that have radically changed organizational decision making are (1)...

Multiple stakeholders in the financial reporting process have articulated concerns over the rules-based orientation that U.S. accounting standards have adopted. Many argue that a more principles-based approach to standards setting, typified by international accounting standards, would improve...