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Discussion of Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market

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  • Paul M. Healy

Abstract

Jamal, Maier, and Sunder (hereafter, JMS), have written an interesting paper on the development of standards in an unregulated market. The development of private standards and assurance that there is compliance are important for creating trust among market participants and for the success of new markets. The paper is relevant for accounting professionals who are responsible for assuring investors that firms' financial information is reliable and trustworthy. It shows that there is demand for market standards absent regulation, that firms voluntarily adopt standards, and that they generally comply with them. The authors contrast these findings with the regulated outcomes in the capital market and raise questions about the merits of regulation.

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  • Paul M. Healy, 2003. "Discussion of Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market," Journal of Accounting Research, Wiley Blackwell, vol. 41(2), pages 311-315, May.
    • Handle: RePEc:bla:joares:v:41:y:2003:i:2:p:311-315
    DOI: 10.1111/1475-679X.00105
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