PhD Defense: Sumair Hussain

In order to obtain the PhD degree, Sumair Hussain has submitted her thesis entitled:

Essays on Disclosures

This thesis examines disclosures related to firms. The first chapter investigates whether and how US-domiciled firms disclose a cyber-attack incident is associated with differential stock market reaction surrounding the first disclosure made to the U.S. Securities and Exchange Commission (SEC). The second chapter investigates the effect of whether to report research and development (R&D) expenses as a separate line item on the income statement. The third chapter compares two recent disclosure requirements of the expanded auditor report disclosure initiative, Key Audit Matters (KAMs) from the EU and Critical Audit Matters (CAMs) from the US.

The thesis will be available from research.cbs.dk

Primary Supervisor:
Associate Professor Jeppe Christoffersen
Department of Accounting
Copenhagen Business School
 

Secondary Supervisor:
Professor Bjørn N. Jørgensen
Department of Accounting
Copenhagen Business School 
 

Assessment Committee:
Associate Professor Nikolaos Kavadis (Chair)
Department of Accounting
Copenhagen Business School
 

Associate Professor Jenny Chu
Cambridge Judge Business School
University of Cambridge

Associate Professor Urooj Khan
McCombs School of Business
University of Texas at Austin 

Date: 3 June 2024
Time: 15:00-17:00

Location: Solbjerg Plads
Room: SPs03 North Consulting
Reception: FUHU, 3rd floor above the canteen

*The CBS PhD School will host a reception, which will take place immediately after the defence.