Strict privacy regimes, requests to use local data centres and outright bans to transfer data abroad are a few examples of policies imposed recently that restrict data from crossing national or regional borders. This paper is the first one to propose a comprehensive taxonomy of these...

Die Forschung in den Sozial- und Wirtschaftswissenschaften ist immer öfter auf einen abgesicherten Zugang zu Forschungsdaten angewiesen, da ansonsten die Anforderungen des Datenschutzes nicht erfüllt werden können. Remote-Access-Lösungen bieten hier einen komfortablen Datenzugang und...

Interoperability has become a buzzword in European policy debates on the future of the digital economy. In its Digital Agenda, the EU Commission has identified a lack of interoperability as one of the significant obstacles for the thriving of the digital economy. The EU Commission and a number...

Die Extensible Business Reporting Language (XBRL) ist eine Auszeichnungssprache für Daten der externen Unternehmensberichterstattung. Sie erlaubt die Erstellung elektronischer Berichten in einem computerlesbaren Format und ermöglicht damit die weitgehend automatische Übermittlung und...

National standard setters and external accounting observers continue to express concerns over a principles-based developed IFRS taxonomy. Considering the anticipated but unexpected SEC decision on March 3rd 2017 to adopt the IFRS taxonomy for electronic filings for Foreign Private Issuers by...

Efforts of various international institutions have supported implementation of national/regional single windows and the next logical step would be to internationalize and make them interoperable to allow for greater collaborative information sharing. The purpose of this paper is to review the...