2023
DOI: 10.22495/cgobrv7i4sip8
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Disclosures of cyber exposure and audit fees: Evidence from ASEAN-4 banking

Etikah Karyani,
Ana Noveria,
Taufik Faturohman
et al.

Abstract: This study examines how external auditors respond to the disclosure of cyber exposures by commercial banks and how the COVID-19 pandemic period accentuates the effect of voluntary cyber risk disclosures (CRDs) on audit fees. Our study is a preliminary study analysing the CRD of the financial industry in emerging economies in the Association of Southeast Asian Nations (ASEAN). It extends Calderon and Gao’s (2021) study one step further with respect to the COVID-19 pandemic and identifies items by using manually… Show more

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