In today’s digitalised and globally interconnected world, data – and its flow across borders – has become the lifeblood of our economic and social interactions. However, as more data crosses borders, concerns about its use and misuse have emerged. These concerns have led to a growing...

The quality of corporate financial reporting has long been the interests of financial reporting users, such as investors, financial analysts, and regulators. Comparability is a key qualitative characteristic of accounting information that facilitates the comparison of financial statements....