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

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.