Corporate scandals led to an increased interest in improving managers’ compliance. To this end, companies implement compliance programs including codes of conduct, compliance training, and whistle-blowing as core elements. Previous research has focused on the impact of the mere existence of...

This paper addresses how European policymakers have delegated the responsibility of protecting European values inside transnational data flows to private bodies acting as regulatory intermediaries. The paper uses a process-tracing methodology to argue that by accrediting private bodies to...