We found a match
Your institution may have rights to this item. Sign in to continue.
- Title
Editorial: Assurance beyond the annual report.
- Authors
Bradbury, Michael E.; Lee, Gladys; Scott, Tom
- Abstract
Auditing and assurance services have expanded into areas beyond the traditional annual report. Second, 'Cybersecurity risks disclosure and implied audit risks: Evidence from audit fees' examines the impact of ongoing work auditors must do around cybersecurity risks. This is supported by the authors documenting that greater cybersecurity risk disclosures are associated with an increase in audit fees, suggestive of greater audit effort throughout the year.
- Subjects
INTERNAL auditing; ASSURANCE services; FINANCIAL statements; AUDIT trails; AUDITING standards
- Publication
International Journal of Auditing, 2021, Vol 25, Issue 1, p1
- ISSN
1090-6738
- Publication type
Article
- DOI
10.1111/ijau.12220