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• W2912111527 abstract "ABSTRACT This paper provides evidence that the efficacy of voluntary cybersecurity risk management reporting and independent assurance, in terms of enhancing investment attractiveness, depends on whether a company has disclosed a prior cyberattack. Based on the voluntary disclosure literature, we predict and find that issuing the management component of the AICPA's cybersecurity reporting framework absent assurance is more effective when a company has not (versus has) disclosed a prior cyberattack, as nonprofessional investors are less likely to question the reliability of management's reporting. However, obtaining third party assurance of management's report provides a greater benefit for companies that have (versus have not) disclosed a prior cyberattack, as these companies benefit more from the reliability enhancement of assurance. Finally, we find it may be possible to enhance a company's investment attractiveness by issuing the independent assurance report by itself. Our results have implications for companies' cybersecurity risk management reporting and assurance decisions. Data Availability: Data are available upon request." @default.
• W2912111527 created "2019-02-21" @default.
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• W2912111527 date "2019-01-01" @default.
• W2912111527 modified "2023-09-30" @default.
• W2912111527 title "How Disclosing a Prior Cyberattack Influences the Efficacy of Cybersecurity Risk Management Reporting and Independent Assurance" @default.
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• W2912111527 doi "https://doi.org/10.2308/isys-52374" @default.
• W2912111527 hasPublicationYear "2019" @default.
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