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A conceptual risk framework for internal auditing in e‐commerce

Pathak, Jagdish - In: Managerial Auditing Journal 19 (2004) 4, pp. 556-564

Auditors provide high assurance to executives amidst information and database risk. A framework is provided for … risks and show their impact on the information system. The American Institute of CPAs and Canadian Institute of Chartered … assurance approval auditors. Organizational decision‐making processes depend on segments of information bases, whereas these …

Persistent link: https://www.econbiz.de/10014928875

E‐commerce impact: emerging technology – electronic auditing

Shaikh, Junaid M. - In: Managerial Auditing Journal 20 (2005) 4, pp. 408-421

(CAATs) more effectively with the emerging information technologies. Design/methodology/approach – Constructed an … infrastructure with the support of emerging technologies. Electronic auditing (EA) framework–prepared and used with information …. Originality/value – How auditor could effectively apply existing CAATs with the support of the modern information technologies …

Persistent link: https://www.econbiz.de/10014928948

Initial online trust formation: the role of company location and web assurance

Fisher, Richard; Zoe Chu, S. - In: Managerial Auditing Journal 24 (2009) 6, pp. 542-563

Purpose – Prior research suggests that significant impediments to the growth in electronic commerce exist, particularly in relation to international exchanges. This paper aims to investigate the respective roles of vendor location (domestic vs international) and web assurance seals in the...

Persistent link: https://www.econbiz.de/10014929171

The use of grounded theory in accounting research

Kirk, N.; van Staden, C. - In: Meditari Accountancy Research 9 (2001) 1, pp. 175-197

In this paper, grounded theory is investigated and applied to research on electronic commerce in order to demonstrate its use and potential limitations in accounting research. Grounded theory enables relevant theoretical concepts to emerge from the data and, in this way, leads to discovery. In...

Persistent link: https://www.econbiz.de/10014930342

Managing in the @ age

Zineldin, Mosad - In: Measuring Business Excellence 6 (2002) 4, pp. 38-43

Banking has traditionally operated in a relatively stable environment for decades. However, today the industry is facing dramatically aggressive competition in a new deregulated environment. Positioning is an attempt to distinguish the bank from its competitors along real dimensions in order to...

Persistent link: https://www.econbiz.de/10014930565

Investigating the complex drivers of loyalty in e‐commerce settings

Mohd Kassim, Norizan; Ismail, Salaheldin - In: Measuring Business Excellence 13 (2009) 1, pp. 56-71

Purpose – The purpose of this paper is to investigate how perceived service quality, satisfaction and trust determine loyalty in e‐commerce settings at the level of construct dimensions. Design/methodology/approach – A survey method approach was used in this study. To test the...

Persistent link: https://www.econbiz.de/10014930725

Building an e‐business scenario for small business: the IBM SME Gateway project

Schlenker, Lee; Crocker, Nicholas - In: Qualitative Market Research: An International Journal 6 (2003) 1, pp. 7-17

After discussing the basis of business value and competitive advantage in today’s economy, this article explores the nature of small business and the increasing interdependence of business practice. An examination of the potential business value of Internet technologies is followed by an...

Persistent link: https://www.econbiz.de/10014987048

Integrating the Web and e‐mail into a push‐pull strategy

Sands, Mike - In: Qualitative Market Research: An International Journal 6 (2003) 1, pp. 27-37

This paper looks at the potential for developing customer relationship strategies using the Internet (electronic customer relationship management) (ECRM) with particular relevance for SMEs. Its basis is in qualitative research and it attempts to integrate the two Internet technologies of the Web...

Persistent link: https://www.econbiz.de/10014987050

An investigation of online consumer purchasing

Jayawardhena, Chanaka; Tiu Wright, Len; Masterson, Rosalind - In: Qualitative Market Research: An International Journal 6 (2003) 1, pp. 58-65

This paper examines the literature concerning consumers’ purchasing on the Internet and reports on a project that contained qualitative findings with the help of quantitative data to uncover consumer purchase orientations for financial services. The findings showed support for the literature...

Persistent link: https://www.econbiz.de/10014987053

Consumer‐driven innovation networks and e‐business management systems

Cox, Howard; Mowatt, Simon - In: Qualitative Market Research: An International Journal 7 (2004) 1, pp. 9-19

information gathered directly from their customers at point‐of‐sale and data mining, supermarkets are able to identify consumer … preferences and co‐ordinate new product development via innovation networks. This has been made possible through their information …

Persistent link: https://www.econbiz.de/10014987070