{"title":"关于“审计公司对网络安全风险的评估：来自审计费用和SEC意见函的证据”的讨论","authors":"Aaron S. Yoon","doi":"10.1142/s1094406019500185","DOIUrl":null,"url":null,"abstract":"The study by Rosati, Gogolin, and Lynn (in this issue) examines the impact of cyber-security incidents on audit fees. Using audit fee as a proxy for audit effort and risk, it takes 168 cyber-securi...","PeriodicalId":47122,"journal":{"name":"International Journal of Accounting","volume":"1 1","pages":"1950018"},"PeriodicalIF":2.0000,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1142/s1094406019500185","citationCount":"1","resultStr":"{\"title\":\"Discussion of “Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters”\",\"authors\":\"Aaron S. Yoon\",\"doi\":\"10.1142/s1094406019500185\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The study by Rosati, Gogolin, and Lynn (in this issue) examines the impact of cyber-security incidents on audit fees. Using audit fee as a proxy for audit effort and risk, it takes 168 cyber-securi...\",\"PeriodicalId\":47122,\"journal\":{\"name\":\"International Journal of Accounting\",\"volume\":\"1 1\",\"pages\":\"1950018\"},\"PeriodicalIF\":2.0000,\"publicationDate\":\"2020-06-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1142/s1094406019500185\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1142/s1094406019500185\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1142/s1094406019500185","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Discussion of “Audit Firm Assessments of Cyber-Security Risk: Evidence from Audit Fees and SEC Comment Letters”
The study by Rosati, Gogolin, and Lynn (in this issue) examines the impact of cyber-security incidents on audit fees. Using audit fee as a proxy for audit effort and risk, it takes 168 cyber-securi...
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The aim of The International Journal of Accounting is to advance the academic and professional understanding of accounting theory, policies and practice from the international perspective and viewpoint. The Journal editorial recognizes that international accounting is influenced by a variety of forces, e.g., governmental, political and economic. Thus, the primary criterion for manuscript evaluation is the incremental contribution to international accounting literature and the forces that impact the field. The Journal aims at understanding the present and potential ability of accounting to aid in analyzing and interpreting international economic transactions and the economic consequences of such reporting. These transactions may be within a profit or non-profit environment. The Journal encourages a broad view of the origins and development of accounting with an emphasis on its functions in an increasingly interdependent global economy. The Journal also welcomes manuscripts that help explain current international accounting practices, with related theoretical justifications, and identify criticisms of current policies and practice. Other than occasional commissioned papers or special issues, all the manuscripts published in the Journal are selected by the editors after the normal double-blind refereeing process.
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