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  • Hélène Dufour

Auditors’ Response to Cybersecurity Risk: Human Capital Investment and Cross-Client Influence

"Our evidence also implies that client firms that share the same audit office as breached firms increase their disclosure of cybersecurity risk and their demand for cybersecurity human capital. Reconciling with the Bayesian learning theory, these effects only manifest for auditors located in states that have been only sporadically exposed to data breaches."

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