This study examines the effect of mandatory XBRL disclosure across various aspects of the financial information environment. Our findings show an increase in information efficiency, a decrease in event return volatility, and a reduction of change in stock returns volatility for 428 firms (1,536...

Increased Internet traffic and the sophistication of companies in tracking that traffic have made privacy as a critical issue in electronic commerce (e-commerce), and in turn spawned a number of research works in the literature. Despite this, what is lacking is an effort to understand the...

While the importance of addressing cybersecurity risks and cyber incidents is widely acknowledged, there is no explicit requirement by regulators or audit standard setters for auditors to do so. This paper investigates 1) whether external auditors respond to cyber incidents by charging higher...

High-quality financial data are important to stakeholders in the healthcare sector but are difficult to obtain. The two data sources most often used are hospital financial statements (HFSs) and Medicare Cost Reports (MCRs). Applying an analytical framework of data information quality dimensions,...