A new study examines the early impact of mandatory cybersecurity disclosure in the U.S. In their study, Associate Professor Elina Haapamäki from the University of Vaasa and Associate Professor Jukka Sihvonen from Aalto University School of Business analysed how U.S. public companies responded to the disclosure requirement that came into force in 2023. Research shows that mandatory cybersecurity disclosure does not prompt reactions from investors or stock analysts. Instead, the main benefits appear to materialise within firms themselves. The requirement forces organisations to document cybersecurity responsibilities, processes, and decision-making more systematically.

New Cornell University research finds that platform visibility — not public outrage — largely determines whether audiences keep listening to controversial artists.

Matthew Kubic, assistant professor of accounting, and Sara Toynbee, associate professor of accounting, examined SEC reviews of corporate financial statements. They found regulators were less likely to flag errors when they were reviewing companies audited by their former accounting firms. “Oversight appears less rigorous when prior employment ties are present,” Kubic says.