Purpose This paper aims to uncover the practices of different privacy auditors to reveal the extent of any similarities in such practices. The purpose is to investigate the drivers of practices used by privacy auditors and to identify potential for improvements in the practice of privacy...

PurposeThis paper aims to uncover the practices of different privacy auditors to reveal the extent of any similarities in such practices. The purpose is to investigate the drivers of practices used by privacy auditors and to identify potential for improvements in the practice of privacy auditing...

The data transfer model and the accountability model, which are the dominant models for protecting the data privacy rights of citizens, have begun to present significant difficulties in regulating the online and increasingly transnational business environment. Global organisations take advantage...

Purpose: Changes to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This paper aims to investigate the impact of audit reporting changes on audit quality and audit...

Changes to the auditor's report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This study investigates the impact of audit reporting changes on audit quality and audit fees in the New...

New Zealand's separate employment jurisdiction is designed to provide special expertise in adjudicating disputes and to keep costs low for the parties, expediting resolution and preserving where possible the parties' relationships. For this reason, legislation provides that issues of...

The United States has led technological innovation in the Internet space. New business models and practices, including social networking and search engines, have proliferated, based on the use of personal information. The adequacy of the United States regime governing data privacy in this new...

This article explores whether design of enforcement mechanisms in data privacy laws influences the types of privacy harms addressed by them through evaluating evidence of enforcement from four jurisdictions. It uses three of the foundational design principles identified by Cavoukian to examine...