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- Title
AN ANALYSIS OF IMPACT OF A SPECIALIST AND EMPHASIS OF MATTER PARAGRAPHS ON JURORS' ASSESSMENTS OF AUDITOR'S CYBERSECURITY ATTESTATION.
- Authors
Anderson, John C.; Perols, Rebecca
- Abstract
CPA firms may need guidance on how jurors would perceive the appropriateness of their provision of cybersecurity attestation services. Would the auditor be expected to disclose areas of potential risk in emphasis of matter paragraphs? Likewise, would the use of a risk specialist enhance the juror's perception of a higher quality of service? We investigate these questions with a hypothetical case describing an auditor providing audit assurance services and cybersecurity attestation services for a client. Results show the use of an independent, external risk specialist and the use of emphasis of matter paragraphs had a significant impact on jurors' perceptions of the appropriateness of the CPA's decision that cybersecurity controls were operating effectively. The use of emphasis of matter paragraphs also had a significant impact in lessening the extent that jurors perceived that the CPA should be responsible for any potential shareholder losses from the cybersecurity controls not being effective.
- Subjects
JURORS; INTERNET security; ASSURANCE services; PARAGRAPHS; QUALITY of service
- Publication
Journal of Business & Accounting, 2023, Vol 16, Issue 1, p3
- ISSN
1944-2874
- Publication type
Article