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Two Essays On The Impact Of Cybersecurity Risk Management Examinations On Investor Perceptions And Decisions, Rebecca R. Perols
Two Essays On The Impact Of Cybersecurity Risk Management Examinations On Investor Perceptions And Decisions, Rebecca R. Perols
USF Tampa Graduate Theses and Dissertations
The goal of this dissertation is to investigate the impact of the American Institute of Certified Public Accountants’ (AICPA) recently adopted cybersecurity risk management examination on investor perceptions and decisions. The dissertation implements a two-essay approach.
Essay 1 examines the effect of voluntary disclosures of joint or separate provisioning of cybersecurity risk management examinations on investor perceptions and decisions, and whether these effects differ when a subsequent cybersecurity incident occurs. Conducting a 2 x 2 between-participants experiment, I find that the negative signal of a subsequent cybersecurity incident reverses investors’ positive perceptions of auditor competence and increases investors’ sensitivity to …