The intersection of finance and technology, known as fintech, has resulted in the dramatic
growth of innovations and has changed the entire financial landscape. While fintech has a …

Cyber incidents are becoming more sophisticated and their costs difficult to quantify. Using a
unique database of cyber events across sectors in the US, we document the characteristics …

The metaverse has gained momentum after the CEO of the biggest social media
organization made a statement that the 'metaverse'would be the next big thing after the …

The increasing use of digital technologies among companies has emphasised the
importance and role of cybersecurity as a new risk management dimension, not least …

In this paper, we examine the consequences of data breaches for a breached company. We
find the economic consequences are, on average, very small for breached companies. On …

We exploit unexpected corporate data breaches to study the loss and repair of corporate
reputation. Reputation loss decreases equity value and brand value, increases customer …

As signals of internal control weaknesses, cyber security incidents can represent significant
risk factors to the quality of financial reporting. We empirically assess the audit quality …

This study investigates the impact of cyber-security incidents on audit fees. Using a sample
of 5,687 firms, we find that (i) breached firms are charged 12% higher audit fees, and (ii) …

Purpose This research addresses the relationships between the current, dynamic
organisational cyber risk climate, organisational cybersecurity performance and changes in …

This paper shows that firms significantly increase cash holdings after they have experienced
a cybersecurity attack, and this behavior persists for years. A cyberattack increases cash …