Non-audit services provided by auditors to their audit clients continue to be a controversial issue around the world. While research evidence has not usually shown that auditors lose their independence when providing non-audit services, the risk that they could do so is still a concern to...

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...

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...