{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,2,7]],"date-time":"2026-02-07T12:11:55Z","timestamp":1770466315768,"version":"3.49.0"},"reference-count":67,"publisher":"American Accounting Association","issue":"1","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2024,3,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title><jats:p>This study investigates whether auditors\u2019 experiences with their clients\u2019 cybersecurity incidents affect their subsequent audits for nonbreach clients and help those clients reduce cybersecurity risks. We find that audit offices who have experience with cybersecurity-breached clients, ceteris paribus, charge higher audit fees from nonbreach clients. Additionally, the increased audit fees conditional on auditors\u2019 cybersecurity experience are negatively associated with nonbreach clients\u2019 future breach incidents. Such associations are found only in the Big 4 audit offices and offices with IT capability. This study offers timely insights for standard setters and important implications for both professionals and the academic literature by documenting the spillover effect of cybersecurity experience on subsequent risk assessments of nonbreach clients, while also confirming the effectiveness of engaging auditors in addressing cybersecurity matters.<\/jats:p><jats:p>Data Availability: Data are available from the public sources identified in the article.<\/jats:p><jats:p>JEL Classifications: M42.<\/jats:p>","DOI":"10.2308\/isys-2023-014","type":"journal-article","created":{"date-parts":[[2023,10,24]],"date-time":"2023-10-24T19:55:13Z","timestamp":1698177313000},"page":"177-206","source":"Crossref","is-referenced-by-count":4,"title":["The Impact of Audit Office Cybersecurity Experience on Nonbreach Client's Audit Fees and Cybersecurity Risks"],"prefix":"10.2308","volume":"38","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-0260-1665","authenticated-orcid":false,"given":"He","family":"Li","sequence":"first","affiliation":[{"name":"Southwestern University of Finance and Economics"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-2735-0022","authenticated-orcid":false,"given":"Zhengjie","family":"Sun","sequence":"additional","affiliation":[{"name":"Southwestern University of Finance and Economics"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-3554-5126","authenticated-orcid":false,"given":"Feiqi","family":"Huang","sequence":"additional","affiliation":[{"name":"Pace University"}]}],"member":"1112","published-online":{"date-parts":[[2024,2,20]]},"reference":[{"issue":"2","key":"2024030113545598600_B1","doi-asserted-by":"crossref","first-page":"17","DOI":"10.2308\/aud.2003.22.2.17","article-title":"The association between audit committee characteristics and audit fees","volume":"22","author":"Abbott,","year":"2003","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"4","key":"2024030113545598600_B3","doi-asserted-by":"crossref","first-page":"589","DOI":"10.1111\/j.1540-6261.1968.tb00843.x","article-title":"Financial ratios, discriminant analysis and the prediction of corporate bankruptcy","volume":"23","author":"Altman,","year":"1968","journal-title":"The Journal of Finance"},{"key":"2024030113545598600_B2","unstructured":"American Institute of Certified Public Accountants (AICPA). 2017. SOC for Cybersecurity: A Backgrounder. Durham, NC: AICPA. https:\/\/www.aicpa.org\/content\/dam\/aicpa\/interestareas\/frc\/assuranceadvisoryservices\/downloadabledocuments\/soc-for-cybersecurity-backgrounder.pdf(last accessed September 1, 2020)."},{"issue":"5","key":"2024030113545598600_B5","doi-asserted-by":"crossref","first-page":"23","DOI":"10.2308\/accr-52622","article-title":"The impact of audit committee information technology expertise on the reliability and timeliness of financial reporting","volume":"95","author":"Ashraf,","year":"2020","journal-title":"The Accounting Review"},{"issue":"4","key":"2024030113545598600_B6","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2308\/HORIZONS-2020-018","article-title":"Does client cyber-breach have reputational consequences for the local audit office?","volume":"35","author":"Asthana,","year":"2021","journal-title":"Accounting Horizons"},{"issue":"1","key":"2024030113545598600_B7","doi-asserted-by":"crossref","first-page":"51","DOI":"10.2308\/ajpt-52039","article-title":"Auditor industry specialization and audit pricing and effort","volume":"38","author":"Bae,","year":"2019","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"2","key":"2024030113545598600_B9","doi-asserted-by":"crossref","first-page":"451","DOI":"10.2308\/acch-51023","article-title":"Behavioral implications of Big Data\u2019s impact on audit judgment and decision making and future research directions","volume":"29","author":"Brown-Liburd,","year":"2015","journal-title":"Accounting Horizons"},{"key":"2024030113545598600_B10","unstructured":"Center for Audit Quality (CAQ). 2016. Understanding cybersecurity and the external audit. https:\/\/www.thecaq.org\/understanding-cybersecurity-and-external-audit\/"},{"key":"2024030113545598600_B11","unstructured":"Center for Audit Quality (CAQ). 2020. Understanding cybersecurity and the external audit in the COVID\u201319 environment. https:\/\/www.thecaq.org\/understanding-cybersecurity-and-the-external-audit-in-the-covid-19-environment\/"},{"key":"2024030113545598600_B12","unstructured":"Centri. 2020. PCAOB spotlight: Update and preview of 2019 inspection observations. https:\/\/centriconsulting.com\/news\/pcaob-spotlight-update-and-preview-of-2019-inspection-observations\/"},{"issue":"3","key":"2024030113545598600_B14","doi-asserted-by":"crossref","first-page":"729","DOI":"10.1506\/car.26.3.4","article-title":"Reducing restatements with increased industry expertise","volume":"26","author":"Chin,","year":"2009","journal-title":"Contemporary Accounting Research"},{"issue":"1","key":"2024030113545598600_B15","doi-asserted-by":"crossref","first-page":"73","DOI":"10.2308\/aud.2010.29.1.73","article-title":"Audit office size, audit quality, and audit pricing","volume":"29","author":"Choi,","year":"2010","journal-title":"Auditing: A Journal of Practice & Theory"},{"key":"2024030113545598600_B16","unstructured":"Committee of Sponsoring Organizations of the Treadway Commission (COSO). 2013. Internal control\u2014Integrated framework. https:\/\/us.aicpa.org\/interestareas\/businessindustryandgovernment\/resources\/riskmanagmentandinternalcontrol\/coso-integrated-framework-project"},{"issue":"3","key":"2024030113545598600_B17","doi-asserted-by":"crossref","first-page":"183","DOI":"10.1016\/0165-4101(81)90002-1","article-title":"Auditor size and audit quality","volume":"3","author":"DeAngelo,","year":"1981","journal-title":"Journal of Accounting and Economics"},{"issue":"11","key":"2024030113545598600_B18","doi-asserted-by":"crossref","first-page":"3531","DOI":"10.1287\/mnsc.2016.2528","article-title":"Do client characteristics really drive the Big N audit quality effect? New evidence from propensity score matching","volume":"63","author":"DeFond,","year":"2017","journal-title":"Management Science"},{"key":"2024030113545598600_B19","doi-asserted-by":"crossref","unstructured":"Deloitte. 2020. Impact of COVID-19 on cybersecurity. https:\/\/www2.deloitte.com\/ch\/en\/pages\/risk\/articles\/impact-covid-cybersecurity.html","DOI":"10.69645\/PCLQ9498"},{"issue":"4","key":"2024030113545598600_B20","doi-asserted-by":"crossref","first-page":"1247","DOI":"10.1007\/s11142-015-9322-2","article-title":"Audit fee residuals: Costs or rents?","volume":"20","author":"Doogar,","year":"2015","journal-title":"Review of Accounting Studies"},{"key":"2024030113545598600_B21","doi-asserted-by":"crossref","first-page":"18","DOI":"10.1016\/j.accinf.2017.03.001","article-title":"Riding the waves of technology through the decades: The relation between industry-level information technology intensity and the cost of equity capital","volume":"25","author":"Dow,","year":"2017","journal-title":"International Journal of Accounting Information Systems"},{"issue":"1","key":"2024030113545598600_B22","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1186\/s13731-019-0105-z","article-title":"A cyber-security framework for development, defense and innovation at NATO","volume":"8","author":"Efthymiopoulos,","year":"2019","journal-title":"Journal of Innovation and Entrepreneurship"},{"issue":"4","key":"2024030113545598600_B23","doi-asserted-by":"crossref","first-page":"25","DOI":"10.2308\/ajpt-50523","article-title":"Pricing of risky initial audit engagements","volume":"32","author":"Elliott,","year":"2013","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"4","key":"2024030113545598600_B24","doi-asserted-by":"crossref","first-page":"197","DOI":"10.2308\/ajpt-50792","article-title":"Do Big 4 auditors provide higher audit quality after controlling for the endogenous choice of auditor?","volume":"33","author":"Eshleman,","year":"2014","journal-title":"Auditing: A Journal of Practice & Theory"},{"key":"2024030113545598600_B25","unstructured":"Federal Bureau of Investigation (FBI). 2021. Internet crime report. https:\/\/www.ic3.gov\/Media\/PDF\/AnnualReport\/2021_IC3Report.pdf"},{"issue":"2","key":"2024030113545598600_B26","doi-asserted-by":"crossref","first-page":"429","DOI":"10.2308\/accr.2003.78.2.429","article-title":"The effects of firm-wide and office-level industry expertise on audit pricing","volume":"78","author":"Ferguson,","year":"2003","journal-title":"The Accounting Review"},{"issue":"5","key":"2024030113545598600_B27","doi-asserted-by":"crossref","first-page":"1521","DOI":"10.2308\/accr.2009.84.5.1521","article-title":"Big 4 office size and audit quality","volume":"84","author":"Francis,","year":"2009","journal-title":"The Accounting Review"},{"issue":"4","key":"2024030113545598600_B28","doi-asserted-by":"crossref","first-page":"1626","DOI":"10.1111\/1911-3846.12011","article-title":"Office size of Big 4 auditors and client restatements","volume":"30","author":"Francis,","year":"2013","journal-title":"Contemporary Accounting Research"},{"issue":"2","key":"2024030113545598600_B29","doi-asserted-by":"crossref","first-page":"521","DOI":"10.2308\/accr-50322","article-title":"The contagion effect of low-quality audits","volume":"88","author":"Francis,","year":"2013","journal-title":"The Accounting Review"},{"issue":"Supplement","key":"2024030113545598600_B30","doi-asserted-by":"crossref","first-page":"145","DOI":"10.2308\/aud.2005.24.Supplement.145","article-title":"Impact of the SEC\u2019s public fee disclosure requirement on subsequent period fees and implications for market efficiency","volume":"24","author":"Francis,","year":"2005","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"4","key":"2024030113545598600_B31","doi-asserted-by":"crossref","first-page":"203","DOI":"10.2308\/accr-51925","article-title":"Auditor multinational expertise and audit quality","volume":"93","author":"Gunn,","year":"2018","journal-title":"The Accounting Review"},{"key":"2024030113545598600_B32","doi-asserted-by":"crossref","first-page":"25","DOI":"10.1093\/pan\/mpr025","article-title":"Entropy balancing for causal effects: A multivariate reweighting method to produce balanced samples in observational studies","volume":"20","author":"Hainmueller,","year":"2012","journal-title":"Political Analysis"},{"key":"2024030113545598600_B33","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.accinf.2016.01.001","article-title":"The effect of auditor IT expertise on internal controls","volume":"20","author":"Haislip,","year":"2016","journal-title":"International Journal of Accounting Information Systems"},{"issue":"3","key":"2024030113545598600_B34","doi-asserted-by":"crossref","first-page":"79","DOI":"10.2308\/isys-51402","article-title":"The relationship between board-level technology committees and reported security breaches","volume":"30","author":"Higgs,","year":"2016","journal-title":"Journal of Information Systems"},{"issue":"3","key":"2024030113545598600_B35","doi-asserted-by":"crossref","first-page":"261","DOI":"10.2308\/TAR-2018-0643","article-title":"Do banks price firms\u2019 data breaches?","volume":"96","author":"Huang,","year":"2021","journal-title":"The Accounting Review"},{"issue":"2","key":"2024030113545598600_B36","doi-asserted-by":"crossref","first-page":"106916","DOI":"10.1016\/j.jaccpubpol.2021.106916","article-title":"The spillover effect of focal firms\u2019 cybersecurity breaches on rivals and the role of the CIO: Evidence from stock trading volume","volume":"41","author":"Islam,","year":"2022","journal-title":"Journal of Accounting and Public Policy"},{"issue":"4","key":"2024030113545598600_B37","doi-asserted-by":"crossref","first-page":"67","DOI":"10.2308\/HORIZONS-2020-101","article-title":"Linking cybersecurity and accounting: An event, impact, response framework","volume":"36","author":"Janvrin,","year":"2022","journal-title":"Accounting Horizons"},{"issue":"2","key":"2024030113545598600_B38","doi-asserted-by":"crossref","first-page":"208","DOI":"10.1007\/s11747-016-0486-5","article-title":"Birds of a feather: Intra-industry spillover of the Target customer data breach and the shielding role of IT, marketing, and CSR","volume":"45","author":"Kashmiri,","year":"2017","journal-title":"Journal of the Academy of Marketing Science"},{"issue":"2","key":"2024030113545598600_B39","doi-asserted-by":"crossref","first-page":"649","DOI":"10.2308\/accr.2005.80.2.649","article-title":"Audit committee quality and internal control: An empirical analysis","volume":"80","author":"Krishnan,","year":"2005","journal-title":"The Accounting Review"},{"issue":"1","key":"2024030113545598600_B40","doi-asserted-by":"crossref","first-page":"219","DOI":"10.2308\/isys-50339","article-title":"The association between top management involvement and compensation and information security breaches","volume":"27","author":"Kwon,","year":"2013","journal-title":"Journal of Information Systems"},{"issue":"1","key":"2024030113545598600_B41","doi-asserted-by":"crossref","first-page":"139","DOI":"10.2308\/ajpt-51784","article-title":"Is operational control risk informative of financial reporting deficiencies?","volume":"37","author":"Lawrence,","year":"2018","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"1","key":"2024030113545598600_B42","doi-asserted-by":"crossref","first-page":"58","DOI":"10.1016\/j.jacceco.2013.10.002","article-title":"Accounting misstatements following lawsuits against auditors","volume":"57","author":"Lennox,","year":"2014","journal-title":"Journal of Accounting and Economics"},{"issue":"1","key":"2024030113545598600_B43","doi-asserted-by":"crossref","first-page":"209","DOI":"10.1111\/j.1911-3846.2010.01007.x","article-title":"Big five audits and accounting fraud","volume":"27","author":"Lennox,","year":"2010","journal-title":"Contemporary Accounting Research"},{"key":"2024030113545598600_B44","article-title":"Auditors\u2019 response to cybersecurity risk: Human capital investment and cross-client influence","author":"Li,","year":"2022"},{"issue":"1","key":"2024030113545598600_B45","doi-asserted-by":"crossref","first-page":"151","DOI":"10.2308\/ajpt-52593","article-title":"Are external auditors concerned about cyber incidents? Evidence from audit fees","volume":"39","author":"Li,","year":"2020","journal-title":"Auditing: A Journal of Practice & Theory"},{"issue":"1","key":"2024030113545598600_B46","doi-asserted-by":"crossref","first-page":"137","DOI":"10.2308\/accr-51407","article-title":"The contagion effect of low-quality audits at the level of individual auditors","volume":"92","author":"Li,","year":"2017","journal-title":"The Accounting Review"},{"issue":"2","key":"2024030113545598600_B47","doi-asserted-by":"crossref","first-page":"77","DOI":"10.2308\/ISYS-2022-006","article-title":"Cybersecurity breach at a Big 4 accounting firm: Effects on auditor reputation","volume":"37","author":"Litt,","year":"2023","journal-title":"Journal of Information Systems"},{"key":"2024030113545598600_B48","unstructured":"Mckenna, F. 2018. Unit of Equifax\u2019s auditor EY certified the information security that was later breached. MarketWatch (December 20). https:\/\/www.marketwatch.com\/story\/unit-of-equifaxs-auditor-ey-certified-the-information-security-that-was-later-breached-2018-12-20"},{"key":"2024030113545598600_B50","doi-asserted-by":"crossref","first-page":"84","DOI":"10.1007\/s11142-019-09525-9","article-title":"Entropy-balanced accruals","volume":"25","author":"McMullin,","year":"2020","journal-title":"Review of Accounting Studies"},{"key":"2024030113545598600_B51","unstructured":"Mintz, S. 2017. Ernst & Young auditors should be held responsible for fraud at Equifax. https:\/\/www.stevenmintzethics.com\/single-post\/2017\/10\/11\/ernst-young-auditors-should-be-held-responsible-for-fraud-at-equifax"},{"issue":"1","key":"2024030113545598600_B53","doi-asserted-by":"crossref","first-page":"73","DOI":"10.2308\/AJPT-18-010","article-title":"The impact of cybersecurity risk management examinations and cybersecurity incidents on investor perceptions and decisions","volume":"40","author":"Perols,","year":"2021","journal-title":"Auditing: A Journal of Practice & Theory"},{"key":"2024030113545598600_B54","unstructured":"Public Company Accounting Oversight Board (PCAOB). 2018a. Inspections Outlook for 2019. Washington, DC: PCAOB. https:\/\/pcaobus.org\/Inspections\/Documents\/Inspections-Outlook-for-2019.pdf"},{"key":"2024030113545598600_B55","unstructured":"Public Company Accounting Oversight Board (PCAOB). 2018b. Standing Advisory Group Meeting. Washington, DC: PCAOB. https:\/\/pcaob-assets.azureedge.net\/pcaob-dev\/docs\/default-source\/news\/events\/documents\/cybersecurity-briefing-paper.pdf?sfvrsn=178570_0"},{"key":"2024030113545598600_B56","unstructured":"Public Company Accounting Oversight Board (PCAOB). 2019a. Cybersecurity: A Holistic Approach. Washington, DC: PCAOB. https:\/\/pcaobus.org\/news-events\/speeches\/speech-detail\/cybersecurity-a-holistic-approach_707"},{"key":"2024030113545598600_B57","unstructured":"Public Company Accounting Oversight Board (PCAOB). 2019b. Cybersecurity: Where We are; What More can be Done? A Call for Auditors to Lean in. Washington, DC: PCAOB. https:\/\/pcaobus.org\/news-events\/speeches\/speech-detail\/cybersecurity-where-we-are-what-more-can-be-done-a-call-for-auditors-to-lean-in_700"},{"key":"2024030113545598600_B58","unstructured":"Public Company Accounting Oversight Board (PCAOB). 2019c. \u201cKeep Calm and Carry on\u201d: The Role of Regulators in Cybersecurity and Resiliency. Washington, DC: PCAOB. https:\/\/pcaobus.org\/news-events\/speeches\/speech-detail\/-keep-calm-and-carry-on-the-role-of-regulators-in-cybersecurity-and-resiliency_705"},{"key":"2024030113545598600_B59","unstructured":"Public Company Accounting Oversight Board (PCAOB). 2019d. Staff Preview of 2018 Inspection Observations. Washington, DC: PCAOB. https:\/\/pcaobus.org\/Inspections\/Documents\/Staff-Preview-2018-Inspection-Observations.pdf"},{"key":"2024030113545598600_B60","unstructured":"Public Company Accounting Oversight Board (PCAOB). 2020a. Staff Update and Preview of 2019 Inspection Observations. Washington, DC: PCAOB. https:\/\/pcaobus.org\/Inspections\/Documents\/Staff-Preview-2019-Inspection-Observations-Spotlight.pdf"},{"key":"2024030113545598600_B61","unstructured":"Public Company Accounting Oversight Board (PCAOB). 2020b. Strategic Plan 2020-2024. Washington, DC: PCAOB. https:\/\/pcaob-assets.azureedge.net\/pcaob-dev\/docs\/default-source\/about\/administration\/documents\/strategic_plans\/strategic-plan-2020-2024.pdf?sfvrsn=776073d3_4"},{"key":"2024030113545598600_B62","unstructured":"PwC. 2018. Global investor survey. https:\/\/www.pwc.com\/gx\/en\/ceo-survey\/2018\/deep-dives\/pwc-global-investor-survey-2018.pdf"},{"issue":"4","key":"2024030113545598600_B63","doi-asserted-by":"crossref","first-page":"921","DOI":"10.1111\/j.1467-629X.2010.00350.x","article-title":"The effect of political visibility on audit effort and audit pricing","volume":"50","author":"Redmayne,","year":"2010","journal-title":"Accounting & Finance"},{"issue":"3","key":"2024030113545598600_B64","doi-asserted-by":"crossref","first-page":"227","DOI":"10.2308\/isys-52379","article-title":"Much ado about nothing: The (lack of) economic impact of data privacy breaches","volume":"33","author":"Richardson,","year":"2019","journal-title":"Journal of Information Systems"},{"key":"2024030113545598600_B66","unstructured":"Securities and Exchange Commission (SEC). 2018. Commission Statement and Guidance on Public Company Cybersecurity Disclosures. Washington, DC: SEC. https:\/\/www.sec.gov\/rules\/interp\/2018\/33-10459.pdf"},{"issue":"2","key":"2024030113545598600_B68","doi-asserted-by":"crossref","first-page":"177","DOI":"10.2308\/isys-52241","article-title":"Do auditors price breach risk in their audit fees?","volume":"33","author":"Smith,","year":"2019","journal-title":"Journal of Information Systems"},{"issue":"3","key":"2024030113545598600_B69","doi-asserted-by":"crossref","first-page":"157","DOI":"10.2308\/ajpt-10049","article-title":"Is the audit fee disclosure a leading indicator of clients' business risk?","volume":"30","author":"Stanley,","year":"2011","journal-title":"Auditing: A Journal of Practice & Theory"},{"key":"2024030113545598600_B70","unstructured":"Telford, T. , and C.Timberg. 2018. Marriott discloses massive data breach affecting up to 500 million guests. The Washington Post (November 30). https:\/\/www.washingtonpost.com\/business\/2018\/11\/30\/marriott-discloses-massive-data-breach-impacting-million-guests\/"},{"issue":"3","key":"2024030113545598600_B71","doi-asserted-by":"crossref","first-page":"189","DOI":"10.1177\/0148558X0101600303","article-title":"CEO domination, growth opportunities, and their impact on audit fees","volume":"16","author":"Tsui,","year":"2001","journal-title":"Journal of Accounting, Auditing & Finance"},{"issue":"2","key":"2024030113545598600_B72","doi-asserted-by":"crossref","first-page":"201","DOI":"10.1287\/isre.1120.0437","article-title":"The association between the disclosure and the realization of information security risk factors","volume":"24","author":"Wang,","year":"2013","journal-title":"Information Systems Research"},{"issue":"6","key":"2024030113545598600_B73","doi-asserted-by":"crossref","first-page":"489","DOI":"10.1016\/j.jaccpubpol.2018.10.002","article-title":"The impact of audit firms\u2019 characteristics on audit fees following information security breaches","volume":"37","author":"Yen,","year":"2018","journal-title":"Journal of Accounting and Public Policy"},{"issue":"1","key":"2024030113545598600_B74","doi-asserted-by":"crossref","first-page":"245","DOI":"10.1111\/1911-3846.12381","article-title":"Accounting comparability, audit effort, and audit outcomes","volume":"35","author":"Zhang,","year":"2018","journal-title":"Contemporary Accounting Research"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/38\/1\/177\/105622\/i0888-7985-38-1-177.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/38\/1\/177\/105622\/i0888-7985-38-1-177.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,10,31]],"date-time":"2024-10-31T19:15:21Z","timestamp":1730402121000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/38\/1\/177\/11875\/The-Impact-of-Audit-Office-Cybersecurity"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2024,2,20]]},"references-count":67,"journal-issue":{"issue":"1","published-online":{"date-parts":[[2024,2,20]]},"published-print":{"date-parts":[[2024,3,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-2023-014","relation":{},"ISSN":["0888-7985","1558-7959"],"issn-type":[{"value":"0888-7985","type":"print"},{"value":"1558-7959","type":"electronic"}],"subject":[],"published":{"date-parts":[[2024,2,20]]}}}