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The use of Internet technology for corporate reporting is now a well‐established activity in countries that have developed securities markets, raising many questions for the provision of audit and assurance on such reports. This paper reviews the state of guidance provided by securities...
The impact of networking technologies on information systems (IS) and its auditing is growing dramatically. This growth is changing the nature of information systems in the modern organization, with special reference to e‐commerce. It would also be reasonable to infer that a corresponding effect...
This paper identifies a possible relationship between WebTrust, initiated by the AICPA/CICA as an attestation service for web sites, and the potentially misleading effect of hyperlinking audited financial statements to unaudited information. We argue that firms hyperlinking such information...
This study examines the effects of both WebTrust and company type on purchasing intentions in a B2C E‐commerce setting. While past studies have focused on the incremental effects of Web assurance services on Web sites, this study extends research by exploring whether WebTrust strengthens...
An important developing area of assurance is continuous audit. Because of the real‐time, computer‐to‐computer characteristics of electronic commerce, the development of continuous audit techniques is even more critical. Proponents of continuous audit point to a future where auditors monitor...
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