Considering calls for more collective approaches to governing data about people, this paper explores how such interventions have been envisioned and enacted by their proponents. I focus on four types of data intermediary: data trusts, decentralised autonomous organisations, data cooperatives and...

This paper studies whether and how Big-4 firms provide higher quality audits than non-Big-4 firms. Specifically, we first examine a Big-4 effect and then explore three sources of the Big-4 effect. To test the Big-4 effect, we use a unique dataset of individual audit partners for a large sample...

This paper studies whether and how Big-4 firms provide higher quality audits than non-Big-4 firms. Specifically, we first examine a Big-4 effect and then explore three sources of the Big-4 effect. To test the Big-4 effect, we use a unique dataset of individual audit partners for a large sample...

Chapter 1. Data Sovereignty -- Chapter 2. Digital Governance -- Chapter 3. Conflicts of Law -- Chapter 4. Technical Complexities -- Chapter 5. Comparative Legal Strategies -- Chapter 6. Emerging Topics in Data Sovereignty and Digital Governance.

Blockchain, the technology behind digital currency, is a decentralized, distributed ledger that records transactions in digital assets. By authenticating and recording immutable transactions, decentralized blockchains perform the same function as many intermediaries in our society that establish...

Digital twin technology is becoming important for the realization of Industry 4.0 using cyber-physical systems (CPS) and information technology. CPS form the backbone to support the creation of a network for decentralized and autonomous decision-making. The design principles for Industry 4.0...

The article presents a conceptual model for data quality management treated as the usability or the compliance of the data product with its specification. The proposed model refers to the well-known TDQM model of Wang based on the Deming's quality improvement cycle. However, the TDQM model does...