This work develops and applies a multi-level consistency framework to evaluate DSA compliance, focusing on Instagram as a case study, and underscores that consistency can help to identify audit-relevant anomalies, traceability gaps, and possible reporting defects or governance problems.
Abstract
The Digital Services Act (DSA) introduces harmonized rules for content moderation and platform governance in the European Union, mandating robust compliance mechanisms, particularly for very large online platforms and search engines. This study examined compliance with DSA requirements, focusing on Instagram as a case study. We develop and apply a multi-level consistency framework to evaluate DSA compliance. Our findings contribute to the broader discussion on empirically-based regulation, providing insight into how researchers, regulators, auditors and platforms can better utilize DSA mechanisms to improve reporting and enforcement quality and accountability. This work underscores that consistency can help to identify audit-relevant anomalies, traceability gaps, and possible reporting defects or governance problems. It also demonstrates that platforms should be evaluated as part of an interconnected ecosystem rather than through isolated processes, which is crucial for effective compliance evaluation under the DSA.
This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading...
G. Aguiar· Business Strategy and the En...· 0 citations
While governments increasingly invest in digitalisation to boost tax compliance, the actual impact of these technologies on the front lines of tax auditing remains questionable. This study investigates the paradoxical relationship between information system capabilities, regulatory frameworks, and tax audit effectivene...
Kristian Agung Prasetyo, Teguh Warsito, Agus Puji Priyono· Veredas do Direito· 0 citations
As Environmental, Social, and Governance (ESG) practices become increasingly important in evaluating corporate sustainability, differences in disclosure approaches have led to significant variations in ESG reporting quality and comparability. This study examines the ESG disclosure quality of BYD and Tesla between 2022...
Haorong Han· Advances in Economics, Manag...· 0 citations
The findings indicate that technologies such as blockchain, artificial intelligence, cloud computing, and XBRL have significantly transformed accounting recording, reporting, and auditing practices, but current accounting standards remain limited in addressing key issues.
Dea Syakiroh Maghfirotun Nisa'· EL MUHASABA: Jurnal Akuntans...· 0 citations
The paper concludes that IR is shifting from a symbolic tool of compliance to a strategic governance tool that is in line with stakeholder-centric and sustainability-oriented models and provides policy-makers and organisations with harmonized and transparent reporting systems.
Zaidoon Alhatabat, Diala Ershaid, N. Almasria et al.· Journal of Governance and Re...· 0 citations