Editor’s note: This is the third article in a four-part series that is part of a larger initiative the AICPA Auditing Standards Board (ASB) has undertaken to understand and support technology use in ...

Regulators in India, the US, and globally are moving forward with significant accounting and compliance reforms. India’s SEBI has proposed stricter variable net worth requirements for brokers, ...

Anupam Chander is Martin Luther King, Jr. Research Professor and Director of the California International Law Center at UC Davis School of Law. He is the recipient of a Google Research Award ...

Data localization mandates affect a variety of national security interests, including the ability of security actors to share information, promote cybersecurity, and fight the tools of digital ...