Cyber Security Breach Materiality Study

Frazier & Deeter and Mercer University are partnering on a research study regarding ‘IT and Accounting Executives’ opinions and attitudes towards ‘materiality as it relates to cyber security breaches.’ To assist in building a robust data population, Frazier & Deeter and Mercer University reached out to The Georgia Society of CPAs (GSCPA) to invite all GSCPA members to participate in the survey included below.

This survey, created by Mercer, will form the basis of a final research paper. As a GSCPA member, you are invited to participate in this survey, whether you have deep experience or very little. Your response will greatly help Mercer University to understand more about reporting around ‘cybersecurity events’ as they seek guidance in this critical and emerging area. A strong response rate is important for generating quality research.

According to Mercer, this survey and the responses are completely anonymous and take about seven minutes to complete. While The Georgia Society of CPAs doesn't typically share these types of surveys, GSCPA believes this survey is a valuable opportunity to contribute to important research.

Mercer University appreciates your support in participating in this survey and helping to further important research in the field of IT and Accounting.

To participate in the survey, please click the link below:

For questions about the survey, please contact Carol Springer Sargent, PhD, CPA Associate Professor of Accounting Mercer University - Macon Campus at