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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.

Author: Jamal, Karim, Sunder, Shyam, Maier, Michael
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2005
United Kingdom, United States, Legal issues & crime, Government regulation (cont), Government regulation, Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors, Legal/Government Regulation, Reporting & Disclosure, Financial Regulation & Reporting, Laws, regulations and rules, European Union, Financial disclosure

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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.

Author: Lang, Mark H., Lins, Karl V., Miller, Darius P.
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2003
World, Multinational Corporations, International business enterprises

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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.

Author: Jamal, Karim, Sunder, Shyam, Maier, Michael
Publisher: Blackwell Publishers Ltd.
Publication Name: Journal of Accounting Research
Subject: Business
ISSN: 0021-8456
Year: 2003

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Subjects list: Electronic commerce, E-commerce, Research, Accounting and auditing, Accounting
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