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With the increase in digital automation of financial statements and computer-based audit evidence, I examine whether and how auditors help prevent data breaches. I use two plausibly exogenous shocks (regulation based and learning-experience based) and find that improvements in auditing reduce the likelihood of data breaches. I then conduct interviews and an anonymous survey to collect information on mechanisms that are not captured by the empirical analyses. Consistent with a complementary relationship between auditors and their clients in preventing data breaches, I find the effect is larger in firms with more integrated data systems, a greater percentage of board members on the audit committee, and stronger internal controls. Overall, these results support a disciplining effect of auditing processes (e.g., audit procedures and testing) on reducing a new kind of agency friction between firms and data providers.
Advisor: | Christensen, Hans B |
Commitee: | Berger, Philip G., Leuz, Christian, Maffett, Mark, Minnis, Mike |
School: | The University of Chicago |
Department: | Business |
School Location: | United States -- Illinois |
Source: | DAI-A 82/1(E), Dissertation Abstracts International |
Source Type: | DISSERTATION |
Subjects: | Accounting, Information science |
Keywords: | Audit process, Data breaches, Data technology, Digital automation, Internal Control |
Publication Number: | 27958971 |
ISBN: | 9798662397668 |