Auditor Responses to Regulatory Risk: Evidence from SEC Investigations
"… auditors increase audit fees, provide higher audit quality, and are more likely to resign from suspected clients, suggesting that auditors proactively manage risk in response to regulatory scrutiny."
“Using cybersecurity certification as the basis for providing a complete defense to liability may not prevent every harm from occurring. However, if organizations invest in certification to avoid lega
Security risk analysis techniques involve identifying security threats in software systems and planning countermeasures. Automation and knowledge reuse aid analysts, but they must interpret and assess
“... this article provides anchorage to scholarly audiences when scrutinizing the extent to which privacy and security measures qualify as ‘appropriate’ in the context of liability claims and actions