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-commerce on overall enterprise risk. The Khazanchi and Sutton (2001) framework for B2B e-commerce assurance is applied as the … nominal group technique were conducted with three internal constituency groups (corporate groups consisting of IS security … staff with systems integration. Subsequent testing of the three component B2B risk assurance model with a follow …
Persistent link: https://www.econbiz.de/10014049609
We have studied E-business audit as a specialized service rendered in an information technology intensive environment. A service model is used to research the E-business audit context. Here auditing is viewed as a specialized technical service conducted in the context of E-business technologies,...
Persistent link: https://www.econbiz.de/10014198161
enterprise-wide control of security risks over a prolonged period of time. Although a website offers amazing new capabilities for …This paper sets forth a conceptual model for web security within the context of the overall systems development effort …, and within the context of traditional accounting internal control processes and structures. Such a model allows for the …
Persistent link: https://www.econbiz.de/10014029178
The rapid growth of corporate web reporting (CWR), both quantitative and qualitative, in disseminating financial information among investors has been largely influenced by the evolution of online investor relations (IR) providers. These providers have developed web-based technologies so today...
Persistent link: https://www.econbiz.de/10013066612
-commerce to support privacy, integrity and security of online transactions. E-commerce assurance services available at the end of …Growth of online auctions and other forms of e-commerce has been hampered by concerns about the privacy, integrity, and … security of online transactions. To earn the trust of their participants, new e-commerce organizations, like traditional …
Persistent link: https://www.econbiz.de/10012710492
The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into the role, function and position of the bookkeeper/accountant in the Soviet system, both in theory, e.g. through Lenin's writing, and in practice, e.g. through extensive quotations...
Persistent link: https://www.econbiz.de/10015196069
European-listed companies and many emerging countries have been required to present their consolidated financial statements in compliance with the International Financial Reporting Standards (IFRS) since 2005. Having cross-border comparability and transparency with this uniform accounting system...
Persistent link: https://www.econbiz.de/10015196094
Research question: Utilizing the tenets of oligopoly competition that is a well-known type of imperfect rivalry, this study is interested in building a financial theory of inter-company price or pricing (ICP) economics and documenting its direct affinity with corporate financial reporting in...
Persistent link: https://www.econbiz.de/10015196114
This paper empirically investigates the effects of both firm and audit -specific factors on the timeliness of financial reporting practices of firms listed on Borsa Istanbul using panel data methodology. This study employs a data set containing annual data from 150 non-financial Turkish listed...
Persistent link: https://www.econbiz.de/10015196191
Serbian. У раду се разматра коришћење књиговодствено-финансијских показатеља пословања за аналитичке сврхе, како у интерним анализама, у оквиру предузећа, тако и у...
Persistent link: https://www.econbiz.de/10015214092