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 ...

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 laws — restrictions against the transfer of various kinds of personal information across national or regional boundaries — are increasingly common. These laws are driven by two ...

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 ...