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In order to provide customers with a sense of security regarding the protection of their personal data, companies sign on to a “seal” programme, where rules designed by the seal issuer in accordance to underlying laws must be adhered to. A user can verify online that a specific organisation adheres to a published privacy policy. This paper argues that the verifications means these programmes use are vulnerable to DNS spoofing attacks and present a privacy policy verification (“seal”) scheme, which is not vulnerable to attack. It is also argued that there are disadvantages in operating seal schemes that attempt to publicly certify compliance levels with a self‐regulatory privacy protection model. On the contrary, these disadvantages are softened when used in a regulatory model that has adopted comprehensive laws to ensure privacy protection.

The paper aims to examine ways to reduce privacy risk and its effects so that adoption of e‐services can be enhanced.

Consumers that form a viable target market for an e‐service are presented with the task of experiencing the e‐service and expressing their attitudes and intentions toward it. Structural equation modeling is used to analyze the responses.

The paper finds that consumer beliefs that the e‐service will be easy to use and that the e‐service provider is credible and capable reduce privacy risk and its effects, thus enhancing adoption likelihood.

The focus on a financial services product (online bill paying) suggests that similar research should be conducted with other high‐risk e‐services (such as those dealing with healthcare) and lower‐risk e‐services (such as subscription services and social networks).

In addition to addressing consumers' privacy risk directly, e‐service providers can also reduce privacy risk and its effects by enhancing corporate credibility and perceived ease of use of the service. Increased assessments of privacy risk perceptions and efforts to reduce those perceptions will likely yield higher usage rates for e‐services.

The use of the technology acceptance model from information systems research, combined with a multi‐faceted conceptualization of privacy risk, moves the examination of privacy risk to a higher level, particularly in light of the examination of the additional factors of perceived ease of use and corporate credibility.

Electronic commerce has existed in the business‐to‐business marketplace since the 1970s, in forms such as electronic data interchange (EDI) and electronic funds transfer (EFT). With the emergence of the Internet, and the World Wide Web in particular, electronic commerce entered a new era which opened the door for an electronic business‐to‐consumer marketplace. Although the retail side of electronic commerce is still in its infancy, the Web medium offers great potential for building the customer‐base, promoting sales, and improving after‐sales service. Examines the concept of relationship marketing, which has caused a paradigm shift in business‐to‐business marketing during recent years. Extends the concepts of network marketing to the Web retail marketplace, and develops a market process model for Web retailing that outlines the stages of the relationship building process.

The rapid advance of technology has permitted the creation of vast amounts of information, both on and off the Internet. The public is only just beginning to realize how this information, especially personal information, may be used in ways that may not be acceptable. Laws across different countries are often conflicting, making it difficult to control how personal information is being used and how individual privacy is being violated. The solution to this problem lies somewhere between government, industry, and the individual. This paper discusses the current state of personal privacy in each of these three areas.

The purpose of this paper is to propose a research model to examine the perception of non-professional investors toward the cybersecurity reporting framework developed by the American Institute of Certified Public Accountants (AICPA).

The proposed hypotheses were tested using structural equation modeling with data collected from Amazon's Mechanical Turk platform.

The findings conclude that investors' perceived benefits of the cybersecurity risk framework are positively related to investment intention. Information quality and cybersecurity awareness also positively influence perceived benefits of the risk framework and investment intention.

Findings of this study are relevant to both regulatory bodies and firms because non-professional investors’ perceptions of the benefits of the AICPA’s reporting framework are unveiled.

Findings from this research help to provide a more in-depth understanding of the impact of various factors on investor’s decision-making process and also significant insights into the non-professional investor’s attitude toward the AICPA’s framework.

The Internet presents many possibilities by which small firms can better identify and exploit marketing opportunities. A prerequisite to successful on‐line firm‐customer interactions is the existence of a trusting bond between the network players. This research study examines the extent to which key informants perceive on‐line trust‐mark branding as important in this trust generation process. Results from in‐depth interviews with government support agency staff and other key informants are reported. Findings indicate a general perception among respondents that the generation of on‐line trust is not an area of great importance and the use of trust‐mark brands is a longer‐term consideration.

The purpose of this paper is to explore the perceptions of auditors in Egypt toward the role that continuous auditing (CA) can play in offsetting the challenges facing the quality of Internet-reported financial information. The paper also examines the impact of audit firm type and years of experience on these perceptions.

Ninety-six auditors working in the Big 4 and large local audit firms are surveyed to attain their perceptions on the issues examined. Chi-square, Mann–Whitney and t-test are used to test the research hypotheses.

The overall results indicate that the majority of auditors in Egypt agree that implementing CA can offset the challenges associated with the Internet financial reporting (IFR) environment. The results also reveal that there are significant differences between auditors working in Big 4 audit firms and those working in local firms regarding the perceptions of the effect of CA on some aspects of the timeliness of information.

The paper extends the stream of research on both CA and IFR that confirms that the widespread use of the Internet in disclosing financial information continues to be a worrisome problem for auditing firms.

The paper provides insights into the challenges facing auditing in the IFR environment and how implementing CA can help offset these challenges.

To the best of our knowledge, this paper is the first to examine issues related to CA in the IFR environment in the Middle East and, in particular, Egypt.

The internet provides a mechanism by which buyers and sellers meet in order to exchange goods and services online with the utmost convenience. However, there are many risks associated with the internet which, if left unattended, could continue deterring the adoption of e-commerce. These risks ultimately diminish online consumer trust in e-commerce. Web assurance models have been designed in an attempt to encourage online consumer trust through assurance. Unfortunately, many of these models have been inadequate in certain areas and this research aims to improve on them.

It presents a comprehensive empirical survey on trustworthiness issues and e-commerce assurance models and proposes a new compliance-based e-commerce assurance model that integrates adaptive legislation, adaptive e-commerce-related standards and cooperative rating. The intelligent cooperative rating is based on the analytic hierarchy process and page-ranking techniques.

Some findings of this research study influence the thinking that some of the untrustworthy sites are posing as trustworthy sites because they display web seals. The findings can be used as a reference guide to understand e-commerce assurance models, as well as the effectiveness of ensuring the trustworthiness of these models.

The research presents deployment analysis on the use of the proposed compliance model through real life scenarios categorized as trustworthy and untrustworthy e-commerce web sites.

This research is relevant to information management and computer security in e-commerce as a development of a newly proposed e-commerce assurance model for trustworthiness safety inspections and knowledge generation as a reference guide to understand e-commerce trustworthiness in general and e-commerce assurance models in particular detail.

Using belief functions, this paper develops a model of the situation of a management team trying to decide if a cost process is in control, or out of control and, thus, in need of investigation. Belief functions allow accounting for uncertainty and information about the cost processes, extending traditional probability theory approaches. The purpose of this paper is to build and investigate the ramifications of that model. In addition, an example is used to illustrate the process.

Auditors provide high assurance to executives amidst information and database risk. A framework is provided for auditors within cyber entities. The categories of e‐commerce, business‐to‐business, business‐to‐customers and mobile commerce use different core technologies. The common factor remains unchanged from the auditors' perception, i.e. risk and its potential to harm the integrity and accuracy of the data and decisions based thereon. E‐commerce requires audit to identify risks and show their impact on the information system. The American Institute of CPAs and Canadian Institute of Chartered Accountants jointly offer seals of assurance at Web and system levels. The limitations of these certifications are important for an auditor since they are set by these accounting bodies. The role and functions of an auditor are beyond those of the assurance approval auditors. Organizational decision‐making processes depend on segments of information bases, whereas these assurance providers audit a limited amount related to their interest.