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Reason: Under embargo until 7 July 2025. After this date a copy can be supplied under Section 51(2) of the Australian Copyright Act 1968 by submitting a document delivery request through your library

Information Technology Material Weakness Disclosure Timing and Remediation Plan Disclosure: A Multi-Stakeholder Perspective

thesis
posted on 2024-07-07, 09:37 authored by LU LIU
This thesis aims to explore the timing of disclosure of an Information Technology Material Weakness (ITMW) and disclosure of a Remediation Plan (RP) from the perspective of regulators, investors, and jurors. Drawing on insights from interviews with two senior Public Company Accounting Oversight Board (PCAOB) members, this thesis employs an experimental method to examine the impact of the timing of an ITMW disclosure and disclosure of a RP on: (1) investors' risk perceptions; and (2) jurors' judgments of auditor negligence in cases involving ITMW-related misstatements.

History

Campus location

Australia

Principal supervisor

Carla Wilkin

Additional supervisor 1

Jake Rose

Additional supervisor 2

Xinning Xiao

Year of Award

2024

Department, School or Centre

Accounting

Course

Doctor of Philosophy

Degree Type

DOCTORATE

Faculty

Faculty of Business and Economics