@article{f43ea404374d413393edab198acb3a6d,
title = "Responses to SEC comment letters on cybersecurity disclosures: An exploratory study",
keywords = "Comment letter, Cybersecurity, Risk factor disclosure",
author = "Tawei Wang and Yen, \{Ju Chun\} and Kyunghee Yoon",
note = "Publisher Copyright: {\textcopyright} 2022 Elsevier Inc.",
year = "2022",
doi = "10.1016/j.accinf.2022.100567",
language = "English",
volume = "46",
journal = "International Journal of Accounting Information Systems",
issn = "1467-0895",
}