3. Formulate Research Questions and Hypotheses Question1: How does the provision of trust services impact audit quality? Hypothesis 1: Companies that purchase trust services (e.g., cybersecurity, privacy assurance) from their audit firm experience fewer financial restatements compared to companies that do not. Dataset: AuditAnalytics Cybersecurity Variables: Breach Disclosure Date Type of Attack List Breach Cost Breach Start Date Cybersecurity Breach Key Breach Information Type Last Known Auditor Event Type (purchase trust services - will help to tell us whether the last audit was external and if a cybersecurity audit was performed) External Consultant Engaged (purchase trust services)