Privacy in e-commerce: Development of reporting standards, disclosure, and assurance services in an unregulated market

Journal of Accounting Research

Volumn 41, Issue 2, 2003, Pages 285-309

  Jamal, Karim ^a   Maier, Michael ^a   Sunder, Shyam ^b  

^a UNIVERSITY OF ALBERTA   (Canada)

^b YALE UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0038739087     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.1111/1475-679X.00104     Document Type: Article

References (35)

1. BAXTER, W. J. "Accounting Standards - Boon or Curse?" in Readings and Notes on Financial Accounting: Issues and Controversies, edited by S. A. Zeff and B. G. Dharan, 4th edition. New York; McGraw Hill, 1994: 9-22.
2. BEAVER, W. H. Financial Reporting: An Accounting Revolution. Upper Saddle River, NJ: Prentice Hall, 1998.
3. BENSTON, G. J. "The Value of SEC's Accounting Disclosure Requirements." The Accounting Review 44 (1969): 515-32.
4. BENSTON, G. J. Corporate Financial Disclosure in the U.K. and the USA. Lexington, MA: Heath, 1976.
5. BESEN, S. M., AND J. FERRELL. "Choosing Now to Compete: Strategies and Tactics in Standardization. "Journal of Economic Perspectives 8 (1994): 117-31.
6. COLEMAN, J. S. Foundations of Social Theory. Cambridge, MA: Harvard University Press, 1990.
7. DECEW, J. W. In Pursuit of Privacy: Law, Ethics and The Rise of Technology. Ithaca, NY: Cornell University Press, 1997.
8. DODD, P., AND R. LEFTWICH. "The Market for Corporate Charters: Unhealthy Competition versus Federal Regulation. " Journal of Business 53 (1980): 259-83.
9. DUH, R. R.; K. JAMAL; AND S. SUNDER. "Control and Assurance in E-Commerce: Privacy, Integrity and Security at eBay." Taiwan Accounting Review 3 (2002): 1-27.
10. DYE, R., AND S. SUNDER. "Why Not Allow the FASB and IASB Standards to Compete in the US?" Accounting Horizons (2001): 257-71.
11. ECONOMIDES, N., AND L. J. WHITE. "Networks and Compatibility: Implications for Antitrust." European Economic Review 38 (1994): 651-62.
12. ELY, K., AND G. WAYMIRE. "Accounting Standard-Setting Organizations and Earnings Relevance: Longitudinal Evidence in NYSE Common Stocks, 1927-93." Journal of Accounting Research 37 (1999): 293-317.
13. ESTY, D. C., AND D. GERADIN. Regulatory Competition and Economic Integration: Comparative Perspectives. New York: Oxford University Press, 2001.
14. ETZIONI, A. The Limits of Privacy. New York: Basic Books, 1999.
15. FEROZ, E. H.; K. PARK.; AND V. S. PASTENA. "The Financial and Market Effects of The SEC's Accounting and Auditing Enforcement Releases. "Journal of Accounting Research (Supplement 1991): 107-42.
16. FERRELL, J., AND G. SALONER. "Standardization, Compatibility, and Innovation." Rand Journal of Economics 16 (1985): 70-83.
17. FINANCIAL ACCOUNTING STANDARDS BOARD (FASB). "The IASC-U.S. Comparison Project: A Report on the Similarities and Differences between IASC Standards and US GAAP." IASC-U.S. Comparison Project, Second edition. Norwalk, CT: FASB, 1999.
18. GONEDES, N.J., AND N. DOPUCH. "Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work." Studies on Financial Accounting Objectives: 1974. (Supplement to Journal of Accounting Research), 1974.
19. JAMAL, K., AND M. MAIER. "Can WebTrust Survive?" Working paper, University of Alberta, 2002.
20. KANE, E. J. "How Off-Shore Financial Competition Disciplines Exit Resistance by Incentive-Conflicted Bank Regulators." In Financial Modernization and Regulation, edited by R. A. Eisenbeis, F. T. Furlong, and S. Kwan. Boston, MA: Kluwer, 2000: 175-201.
21. KATZ, M. L., AND C. SHAPIRO. "Network Externalities, Competition, and Compatibility." American Economic Review 75 (1985): 424-40.
22. KATZ, M. L., AND C. SHAPIRO. "Systems Competition and Network Effects." Journal of Economic Perspectives 8 (1994): 93-116.
23. KRAUT, R.; S. SUNDER; J. MORRIS; R. TELANG; D. FILER; AND M. CRONIN. "Markets for Attention: Will Postage for Email Help?" Working paper, Yale University, 2002.
24. KUPFER, J. "Privacy, Autonomy and Self-Concept." American Philosophical Quarterly 24 (1987): 81-89.
25. LEUZ, C. "IAS Versus US GAPP: A (New) Market Board Comparison." Working paper, University of Pennsylvania, 2001.
26. LIEBOWITZ, S.J., AND S. E. MARGOLIS. "Network Externality: An Uncommon Tragedy."Journal of Economic Perspectives 8 (1994): 133-50.
27. ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMENT (OECD). OECD Guidelines on the Protection of Privacy and Transborder Flows of Personal Data, 1980. Available from http://www.oecd.org//dsti/sti/it/secur/prod/PRIV-EN.HTM.
28. ROMAMO, R. "Empowering Investors: A Market Approach to Securities Regulation." Yale Law Journal 107 (1998): 2359-430.
29. SHAPIRO, C., AND H. R. VARIAN. Information Rules. Boston, MA Harvard Business School Press, 1999.
30. SIMUNIC, D. A. "The Pricing of Audit Services: Theory and Evidence." Journal of Accounting Research 18 (1980): 161-90.
31. SIVAKUMAR, K., AND G. WAYMIRE. "The Information Content of Earnings in a Discretionary Reporting Environment: Evidence from NYSE Industrials, 1905-10." Journal of Accounting Research (1993): 62-91.
32. STIGLER, G. J. "Public Regulation of Security Markets." Journal of Business 37 (1964): 117-42.
33. SUNDER, S. "Standards for Corporate Financial Reporting: Regulatory Competition Within and Across International Boundaries." Journal of Accounting and Public Policy 21 (2002a): 219-34.
34. SUNDER. S. "Regulatory Competition for Low Cost-of-Capital Accounting Rules." Journal of Accounting and Public Policy 21 (2002b): 147-49.
35. WESTIN, A. Privacy and Freedom. New York: Atheneum Press, 1967.