Musaib Ashraf

Michigan State University - Eli Broad College of Business

Assistant Professor

632 Bogue St

East Lansing, MI 48824

United States

  • Michigan State University - Eli Broad College of Business

SCHOLARLY PAPERS

10

DOWNLOADS
Rank 30,220

SSRN RANKINGS

Top 30,220

in Total Papers Downloads

3,410

TOTAL CITATIONS
Rank 30,349

SSRN RANKINGS

Top 30,349

in Total Papers Citations

38

Scholarly Papers (10)

Actions:
Email selected abstracts
1.

The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting

Downloads 1,209 (35,284)
Citation 35

The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting

Number of pages: 59 Posted: 30 Aug 2019
Musaib Ashraf, Paul N. Michas and Dan Russomanno
Michigan State University - Eli Broad College of Business, University of Arizona - Eller College of Management and University of Arizona - Eller College of Management
Downloads 1,209 (34,715)
Citation 35

Abstract:

Loading...

audit committee, board of directors, corporate governance, information technology, financial reporting reliability, financial reporting timeliness

The Impact of Audit Committee Information Technology Expertise on the Reliability and Timeliness of Financial Reporting

The Accounting Review (Forthcoming)
Posted: 31 Aug 2019 Last Revised: 18 Dec 2020
Musaib Ashraf, Paul N. Michas and Dan Russomanno
Michigan State University - Eli Broad College of Business, University of Arizona - Eller College of Management and University of Arizona - Eller College of Management

Abstract:

Loading...

audit committee, board of directors, corporate governance, information technology, financial reporting reliability, financial reporting timeliness

2.

Does Automation Improve Financial Reporting? Evidence from Internal Controls

Review of Accounting Studies, Forthcoming: https://doi.org/10.1007/s11142-024-09822-y
Number of pages: 67 Posted: 16 Feb 2024 Last Revised: 23 Apr 2024
Musaib Ashraf
Michigan State University - Eli Broad College of Business
Downloads 797 (63,398)

Abstract:

Loading...

automation, robotic process automation, artificial intelligence, financial reporting, internal controls, material weaknesses, restatements, information technology, corporate governance, audit committee

3.

Are Audit Committees Overloaded? Evidence From The Effect Of Financial Risk Management Oversight On Financial Reporting Quality

Management Science, Forthcoming; doi: https://pubsonline.informs.org/doi/abs/10.1287/mnsc.2022.00360
Number of pages: 60 Posted: 13 Aug 2019 Last Revised: 24 Feb 2024
Musaib Ashraf, Preeti Choudhary and Jacob Jaggi
Michigan State University - Eli Broad College of Business, University of Arizona, Eller College of Management and Washington State University - Department of Accounting
Downloads 535 (105,476)
Citation 3

Abstract:

Loading...

corporate governance; audit committees; restatements; monitoring; financial reporting; financial reporting quality; financial reporting reliability

4.

Potentially Unintended Consequences of the SEC Restricting Managerial Discretion: Evidence from Peer Data Breaches and Cyber Risk Factors

Number of pages: 46 Posted: 19 Mar 2021 Last Revised: 28 Jun 2021
Musaib Ashraf
Michigan State University - Eli Broad College of Business
Downloads 404 (147,489)

Abstract:

Loading...

cybersecurity; cyber risk; data breaches; regulation; disclosure; risk factors

5.

Fair Value Accounting Standards and Securities Litigation

Journal of Accounting and Economics, Forthcoming
Number of pages: 55 Posted: 18 Apr 2022
Musaib Ashraf, Dain C. Donelson, John M. McInnis and Richard Mergenthaler
Michigan State University - Eli Broad College of Business, University of Wisconsin - Madison - Department of Accounting and Information Systems, University of Texas at Austin - Department of Accounting and Penn State University
Downloads 317 (192,162)

Abstract:

Loading...

Fair Value Standards, Securities Litigation

6.

Users’ Solicitation of Disclosure When Accounting Standards Restrict Managers’ Discretion Over Financial Reporting: Evidence from Conference Calls

Number of pages: 47 Posted: 01 Feb 2024 Last Revised: 15 May 2024
Musaib Ashraf, Gus De Franco, R. Christopher Small and Spencer Young
Michigan State University - Eli Broad College of Business, Purdue University, University of Houston - C.T. Bauer College of Business and The University of Oklahoma
Downloads 148 (395,052)

Abstract:

Loading...

generally accepted accounting principles, GAAP, accounting choice, discretion, disclosure, information acquisition, analysts, conference calls

7.

Are There Trade-Offs with Mandating Timely Disclosure of Cybersecurity Incidents? Evidence from State-Level Data Breach Disclosure Laws

The Journal of Finance and Data Science, Forthcoming; https://doi.org/10.1016/j.jfds.2022.08.001
Posted: 01 Apr 2022 Last Revised: 01 Nov 2022
Musaib Ashraf, John (Xuefeng) Jiang and Isabel Yanyan Wang
Michigan State University - Eli Broad College of Business, Michigan State University and Michigan State University

Abstract:

Loading...

cybersecurity, data breach, disclosure, regulation, disclosure deadline, U.S. Securities and Exchange Commission (SEC), data breach disclosure laws, information technology

8.

The Market-Wide Externalities of Cyber Risk: Evidence from Customers and Data Breaches

Posted: 15 Mar 2021 Last Revised: 04 Jan 2023
Musaib Ashraf
Michigan State University - Eli Broad College of Business

Abstract:

Loading...

cyber risk, privacy breaches, data breaches, cybersecurity, peer effects, sales, externalities

9.

The Role of Peer Events in Corporate Governance: Evidence From Data Breaches

The Accounting Review, Forthcoming; https://doi.org/10.2308/TAR-2019-1033
Posted: 19 Feb 2021 Last Revised: 01 Feb 2024
Musaib Ashraf
Michigan State University - Eli Broad College of Business

Abstract:

Loading...

peer events, corporate governance, internal controls, information technology, cybersecurity, information spillover, data breaches

10.

Can shareholders benefit from consumer protection disclosure mandates? Evidence from data breach disclosure laws

The Accounting Review, Forthcoming; https://doi.org/10.2308/TAR-2020-0787
Posted: 19 Jan 2019 Last Revised: 03 Nov 2022
Musaib Ashraf and Jayanthi Sunder
Michigan State University - Eli Broad College of Business and University of Arizona - Eller College of Management

Abstract:

Loading...

cybersecurity, cyber risk, disclosure, cost of capital, information technology, real effects, capital markets, disclosure mandates, consumer protection, corporate governance