Analysis of the Expert Interviews

This chapter deals with the findings of the expert interviews. The results help to validate the evidence from the literature review and the case studies with the practical expertise of experts who are directly involved in the development and implementation of reporting standards at the European Central Bank and the Austrian National Bank. The presentation of these findings is structured according to the categories outlined in the qualitative content analysis methodology discussed in the previous section and is designed to answer the hypotheses and ultimately the research question.