...Matteo La Torre; Vida Lucia Botes; John Dumay; Elza Odendaal 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...

...R. Mithu Dey Purpose The purpose of this paper is to examine the effect of a client's potentially conflicting needs for privacy and industry expertise on auditor concentration. Design/methodology/approach The method examines the distribution of auditor concentration assuming that auditor...