Zobrazeno 1 - 9
of 9
pro vyhledávání: '"Musaib Ashraf"'
Publikováno v:
Journal of Finance and Data Science, Vol 8, Iss , Pp 202-213 (2022)
On March 23, 2022, the SEC proposed that firms publicly disclose their cybersecurity incidents within four days of discovery. In the U.S., state-level data breach disclosure laws require firms to disclose the occurrence of a data breach, with some ma
Externí odkaz:
https://doaj.org/article/fcab0eb4e1934385886ebca9f2caca5c
Autor:
Musaib Ashraf, Jayanthi Sunder
Publikováno v:
The Accounting Review. :1-32
Data breach disclosure laws are state-level disclosure mandates intended to protect individuals from the consequences of identity theft. However, we argue that the laws help reduce shareholder risk by encouraging managers to take real actions to redu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::792f7723a7dd9a89799e389287ad5fcf
https://doi.org/10.2308/tar-2020-0787
https://doi.org/10.2308/tar-2020-0787
Autor:
Musaib Ashraf
Publikováno v:
The Accounting Review. 97:1-24
Economic theory suggests that negative peer events can result in market-wide spillovers that help unaffected firms take real actions to enhance corporate governance. Motivated by the SEC's concern about cybersecurity, I study the role of peer events
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7a618bfceb2a829b1ec0c9254f6781ce
https://doi.org/10.2308/tar-2019-1033
https://doi.org/10.2308/tar-2019-1033
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::a4a0ad10292211c5bf49a685c888fd38
https://doi.org/10.2139/ssrn.4060405
https://doi.org/10.2139/ssrn.4060405
Publikováno v:
The Accounting Review. 95:23-56
We examine whether information technology expertise on audit committees impacts the reliability and timeliness of financial reporting. We find a reduction in the likelihood of material restatement, a reduction in the likelihood of information technol
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::22d9739eddac6ac11d2c5594fecf9545
https://doi.org/10.2308/accr-52622
https://doi.org/10.2308/accr-52622
Autor:
Musaib Ashraf
Publikováno v:
SSRN Electronic Journal.
I document potentially unintended consequences of the SEC restricting managerial discretion, specifically focusing on the SEC’s 2011 guidance regarding cyber risk factors. Using peer data breaches as a salient proxy of non-breached firms that have
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::702dabd3b2d7d9970457870d32337abe
https://doi.org/10.2139/ssrn.3807487
https://doi.org/10.2139/ssrn.3807487
Publikováno v:
SSRN Electronic Journal.
We examine the relation between audit committee (AC) responsibilities and financial reporting reliability. AC responsibilities have increased over time, prompting concerns that overloading ACs may impair financial reporting. Using new AC charter-base
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8e8ebf3e4ffcbee6a52aeabe007f1076
https://doi.org/10.2139/ssrn.3433389
https://doi.org/10.2139/ssrn.3433389
Autor:
Musaib Ashraf, Jayanthi Sunder
Publikováno v:
SSRN Electronic Journal.
We exploit state-level variation in data breach disclosure laws to study whether shareholders benefit from consumer protection regulation. While the intended purpose of these laws is consumer protection, we argue that the laws can help reduce shareho
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::bed61ca8d5246ba9962504b7018ce691
https://doi.org/10.2139/ssrn.3308551
https://doi.org/10.2139/ssrn.3308551
Autor:
Musaib Ashraf
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d759d66efcc9250d027bbc5683850dd6
https://doi.org/10.2139/ssrn.2844503
https://doi.org/10.2139/ssrn.2844503