Due to the rapid growth of electronic commerce worldwide, the traditional approach of taxing business profits in Hong Kong, a source‐based common law jurisdiction, warrants a close review as to its compatibility with such a modern way of doing business. Although the Inland Revenue Department...

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...

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...

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...

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...

This paper examines the use of consumer‐driven innovation networks within the UK food‐retailing industry using qualitative interview‐based research analysed within an economic framework. This perspective revealed that, by exploiting information gathered directly from their customers at...

This paper considers the roles of business intelligence (BI) and e‐business systems in enhancing the quality of decision making in knowledge‐based and high‐tech start‐ups. A qualitative study, using in‐depth discussions with 11 companies based in Northern Ireland, was conducted. The...

There is a pressing need for research into the successful application of technology within organisations, given the high incidence of failure, with respect to information systems projects, in general, and e‐commerce applications, in particular. A case study was conducted into system...

Consumer knowledge is a very important asset for an organisation. Two types of consumer knowledge have been identified, “knowledge about customers” including customer segments, individual customer preferences, potential customers, and “knowledge possessed by customers” including...