Enforced standards versus evolution by general acceptance: A comparative study of e-commerce privacy disclosure and practice in the United States and the United Kingdom
Article Abstract:
A data on privacy practices in e-commerce under the European Union's formal regulatory regime prevailing in the United Kingdom comparing it with data from a previous study of U.S. practices that evolved in the absence of government laws or enforcement is presented. However, the codification by the European Union law, and the enforcement by the U.K. government, improves neither the disclosure nor the practice of e-commerce privacy relative to the United States.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2005
User Contributions:
Comment about this article or add new information about this topic:
ADRs, analysts, and accuracy: does cross listing in the United States improve a firm's information environment and increase market value?
Article Abstract:
Non-United States firms that cross-list on United States stock exchanges have higher market valuations and better information environments.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
Privacy in E-commerce: development of reporting standards, disclosure and assurance services in a unregulated market
Article Abstract:
Accounting in electronic commerce is found to be similar to accounting in regulated corporations.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2003
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: Establishing and defending intercompany transfer prices for goods, services and intangibles in Brazil, Canada, France, Germany, Japan, Mexico and the United Kingdom
- Abstracts: Leaders see long production run for General Dynamics LCS. General Dynamics leader says firm isn't lagging in shipyards
- Abstracts: The demand for the audit in small companies in the UK. The determinants of the UK Big Firm premium. Audit fee determinants and the large auditor premium in 1900
- Abstracts: Northrop Grumman announces flurry of deals. Bell, Boeing, to battle over $2.4 billion army copter contract