Purpose: Privacy concerns and data security are changing the risks for businesses and organisations. This indicates that the accountability of all governance participants changes. This paper aims to investigate the role of external auditors within data protection practices and how their role is...

Purpose – The purpose of this longitudinal study is to examine the determinants of carbon management strategy (CMS) adoption among Australia’s top 200 listed firms. Design/methodology/approach – A legitimacy theory framework is adopted to investigate whether any significant relationship...