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| Tekijä: | Jamal, K. Maier, M. Sunder, S. |
| Otsikko: | Privacy in E-Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market |
| Lehti: | Journal of Accounting Research
2003 : MAY, VOL. 41:2, p. 285-316 |
| Asiasana: | PRIVACY ELECTRONIC COMMERCE REPORTS STANDARDS MARKETS REGULATIONS |
| Kieli: | eng |
| Tiivistelmä: | A study of privacy standards, disclosures practices, and demand for audits can help accountants and security regulators project the consequences of a competitive regime sans regulation for accounting standards, disclosure and audit practices. In this article the authors set up a framework for such a study, gather data from the field, and analyze privacy standards, privacy disclosure practices, and the effectiveness of opt-out practices of 100 high-traffic e-commerce Web sites. The authors observe four diverse sets of privacy standards competing in this market, attracting clienteles of their own as reflected in privacy policies and the disclosure of such policies. With a few exceptions, actual disclosure and opt-out particles reasonably well to stated policies in e- commerce. |
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