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The paper seeks to highlight the differences among EU countries in a series of institutional factors (e.g. enforcement, securities regulation, investor protection and ownership concentration) in order to test whether these differences are associated with the European variability in earnings management practices and, as a result, in the quality of financial information.

The approach is to use cluster analysis and regression analysis.

The results of the study confirm the main hypothesis in that earnings management practices are significantly lower in those EU countries with an institutional framework more favourable to a high quality of financial reporting (i.e. in those countries with a higher level of enforcement of the rules, stricter securities regulation, lower ownership concentration and a higher degree of investor protection).

The study presents the limitations typical from cross‐country studies. Moreover, the results should be interpreted cautiously as earnings management is difficult to measure. Future research should explore further the theoretical relations among institutional factors and earnings management practices by taking into consideration potential endogeneity issues.

The results of the study suggest that a single EU financial market should be based not only on a harmonization of financial reporting standards (such as the International Reporting Financing Standards issued by the International Accounting Standards Board) but also on a harmonization of enforcement rules, investor protection mechanisms, and securities regulation.

The main contribution is to justify from an empirical point of view the necessity of the recent EU convergence regulatory initiatives in the areas of shareholder protection, enforcement and securities regulation to facilitate the construction of the pan‐European stock market.

The purpose of this paper is to demonstrate how document protection has become a key object of concern for organizations, how the threat of leaks has led to an increase in security technologies and policies and how these developments present new and emergent ethnographic challenges for researchers. Through a study of a South Korean organization, the paper aims to demonstrate the ways workplace documents are figured into wider legal, regulatory and cyber security concerns.

The research is based on 12 months of intensive embedded fieldwork in a South Korean firm from 2014 to 2015 and follow-up interviews in 2018. The author followed an immersive and inductive approach to collecting ethnographic data in situ. The author was hired as an intern in a Korean conglomerate known as the Sangdo Group where he worked alongside Human Resources managers to understand their work practices. The present article reflects difficulties in his original research design and an attempt to analyze the barriers themselves. His analysis combines ideas from theories of securitization and document studies to understand how the idea of protection is reshaping workplaces in South Korea and elsewhere.

The paper highlights three findings first that South Korean workplaces have robust socio-material infrastructures around document protection and security, reflecting that security around document leaks is becoming integrated into normal organizational life. Second, the securitization of document leaks is shifting from treating document leaks as a threat to organizational existence, to a crime by individual actors that organizations track. Third, that even potential document leaks can have transitive effects on teams and managers.

Organizational security practices and their integration into workplace life have rarely been examined together. This paper connects Weber's insights on bureaucratization with the concept of securitization to examine the rise of document security practices and policies in a South Korean organization. The evidence from South Korea is valuable because technological developments around security coupled with organizational complexities portend issues for other organizational environments around the world.

The purpose of this paper is to try to reach the main factors that could put national security at risk as a result of government cloud computing programs.

The paper adopts the analytical approach to first lay foundations of the relation between national security, cybersecurity and cloud computing, then it moves to analyze the main vulnerabilities that could affect national security in cases of government cloud computing usage.

The paper reached several findings such as the relation between cybersecurity and national security as well as a group of factors that may affect national security when governments shift to cloud computing mainly pertaining to storing data over the internet, the involvement of a third party, the lack of clear regulatory frameworks inside and between countries.

Governments are continuously working on developing their digital capacities to meet citizens’ demands. One of the most trending technologies adopted by governments is “cloud computing”, because of the tremendous advantages that the technology provides; such as huge cost-cutting, huge storage and computing capabilities. However, shifting to cloud computing raises a lot of security concerns.

The value of the paper resides in the novelty of the topic, which is a new contribution to the theoretical literature on relations between new technologies and national security. It is empirically important as well to help governments stay safe while enjoying the advantages of cloud computing.

The aim of the paper is to highlight gaps in compliance environments regarding information privacy and provide recommendations for global information privacy standards.

The paper draws conceptually upon an existing security standard's framework and omissions in information privacy compliance frameworks are recognized. As a result, an extended framework of information security and privacy standards is developed. Moreover, taking into account the different attributes and focus of information privacy as compared to information security, the elicitation of usability criteria for web applications and interfaces that will assist users to protect their privacy, is being proposed.

Within ICT standards numerous information security standards exist, which enable a common understanding of security requirements and promote global rules and practices for security mechanisms. Through their usage, designed information systems ultimately reach a commonly accepted security level and interoperate with other systems in an efficient and secure way. Nevertheless, a similar compliance environment is missing with regard to information privacy. Often security controls are seen as the solution to privacy protection and security compliance frameworks are regarded as guidance to information privacy as well. This is clearly the wrong approach since the main security and privacy attributes are different; information security refers to information stored, processed and transmitted for completing the information system's functions and purpose, while information privacy is the protection of the information's subject identity.

The identified gaps in compliance environments are based on extensive literature review, while the proposed enhancements for the information privacy standards are, at this stage, an opinion‐based piece of work.

Currently, information privacy is treated mostly as a legal compliance requirement and thus is not adequately handled by security standards. The paper provides recommendations and further guidance in managerial, procedural and technical level for handling information privacy.

The purpose of this study is to examine the legal system that overrules these concerns within the body of the international investment laws. The question which remains is how can host countries and their ruling bodies maintain their national security without disregarding the legitimate expectations of foreign investments and their international responsibilities?

Balancing the relationship between the national security of the host country and the legitimate expectations of the foreign investments is one of the oldest challenges within the body of the international investment laws because the realization of the right to maintain the national security, without regulating the host countries, leaves room for corruption, and meeting the legitimate expectations of the foreign investments can lead to the disruption of the national sovereignty of the host country.

Studies show that the international investment laws do not take a clear stance when it comes to regulating the relationship between the national security of the host countries and the legitimate expectations of the foreign investments and that they are, in fact, in some cases, paradoxical and disorganized; there are instances of attempts to overprotect the national security of the host country, while the rights and the benefits of the foreign investments are disregarded,

At times there is an attempt to expand the realm of legitimate expectations of the foreign investments which would, in turn, disrupt the national security of the host country.

Security and safety have remained important concerns for mankind since ancient times. In the context of railways, however, the threat perceptions to safety and security have increased significantly lately. In view of this, the Indian Railways requires an effective and efficient security management system. The purpose of this paper is to propose an integrated approach to help develop the Indian railway security system (IRSS) by successively reducing the complexity of the system through a series of studies.

The relevant elements of the complex system of Indian Railways have been identified. The framework in which the elements exist and interact with each other has been clearly established using the interpretive structural modelling (ISM) technique. The output of ISM is further reduced in complexity by having different policy option profiles. A comparison of different option profiles has been done by a multi-criteria decision-making technique, the analytic hierarchy process (AHP), by choosing suitable criteria for comparison.

The following elements need to be pursued as the key objectives for making IRSS: protection of passengers, protection of property, modernisation, manpower enhancement, multi-skilling of staff, latest technology and enhanced legal powers.

The present research can be extended in many important ways. Interpretive structural models for different contextual relationships can be developed and used for formulating and implementing customised security policy. Policy elements and the ISM structure obtained in this research can be utilised for the system dynamic modelling of IRSS. A pilot study can be done to implement the recommendations made in this study.

The ISM model developed can be implemented as a policy tool in enhancing the railway’s security. Some of the policy elements proposed appear to be consistent with the strategic direction being undertaken in the railway security in the country.

Security is an important concern for mankind and social civilisations. The results have significant welfare implications in India and the rest of the world.

The present study is one of the first approaches in a series of studies in railway security in India. The results of this study can be extended to other security scenarios with similar needs.

Increased focus on knowledge within firms has not addressed the security implication. This paper aims to examine the implications of knowledge management for security.

This approach highlights the competitive advantage of knowledge with an emphasis on security. This paper reviews security for data and information and explores the dimensions of secure knowledge systems. The emphasis is on knowledge security and the development of future knowledge management systems.

This paper finds that there exists a general lack of focus on security in the knowledge management framework – both in a research setting and in practical applications. Knowledge is different from information and data and needs special consideration in firms.

Designers of knowledge management systems can implement levels of security for different types of knowledge that reside within the organization. The concept of “secure knowledge management” has provided nascent models to address the management and protection of knowledge resources. Information systems researchers that are investigating knowledge have to include the protection and security of knowledge.

Knowledge management has moved to the forefront of both the research and corporate agendas. Harnessing the information and knowledge contained within firm data warehouses is one method to achieve competitive advantage. Various types of knowledge require different solutions. Designers of knowledge management systems can implement levels of security for different types of knowledge that reside within the organization. Future developments need to address securing the knowledge of a corporation, its most valuable asset.

The purpose of this paper to investigate the current information systems security (ISS) practices of the social software application (SSA) users via the internet.

The paper opted for a systematic literature review survey on ISS and its practices in SSAs between 2010 and 2015. The study includes a set of 39 papers from among 1,990 retrieved papers published in 35 high-impact journals. The selected papers were filtered using the Publish or Perish software by Harzing and Journal Citation Report (JCR) with an inclusion criterion of least one citation per article.

The practice of ISS is driven by the need to protect the confidentiality, integrity, and availability of the data from being tampered. It is coherent with the current practice as reported by many researchers in this study. Four important factors lead to the ISS practice in SSA: protection tools offered, ownership, user behaviour, and security policy.

The paper highlights the implication of successful ISS practices is having clear security purpose and security supported environment (user behaviour and security protection tools) and governance (security policy and ownership) protection tools offered, ownership, user behaviour, and security policy towards ISS practice by the users.

This paper fulfils an identified need to study how to enable ISS practice.

The purpose of this paper is to investigate pertinent knowledge protection literature. At the same time, however, knowledge protection is often a neglected or underdeveloped area. This is all the more concerning as knowledge protection plays an essential part in preserving an organization’s competitive advantage. Despite the recognition of this issue by scholars, the knowledge management literature has so far tended to concentrate on the facilitation of knowledge sharing rather than on knowledge protection.

In this paper, the authors present the results of a structured literature review undertaken to investigate the current state of research on knowledge protection. The paper identifies core domains in knowledge protection literature, discusses theoretical perspectives and research methods, sheds light on the role of the information technology (IT) artefact in knowledge protection research and develops a portfolio of knowledge protection measures.

In this paper, 48 papers were analyzed by taking five analytical dimensions into account: research domains, research methods and models, the role of the IT artefact, theoretical views and measures to enforce knowledge protection. Based on the discussion of the results, promising avenues for further research were identified and a research agenda was proposed. The authors argued for more research on the protection of tacit knowledge, more in-depth empirical investigations, more research on IT support and a stronger consideration of theories in knowledge protection research, as well as research on how organizations could build a strategy of knowledge protection.

Tacit knowledge, as well as informal alliances or (social) networks, is under-researched so far. Knowledge protection phenomena need to be investigated in depth to test the assumptions stated in many conceptual papers. IT artefacts should be developed and evaluated. More theory-based research and overarching frameworks or strategies for knowledge protection need to be developed.

In this paper, a portfolio of knowledge protection measures was developed, which might be of particular interest for practitioners. Further, the paper provides a good overview of the current state of practice regarding knowledge protection.

So far, there is no structured literature available focussing on the topic of knowledge protection.

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.