Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
E-Commerce Main Page |
Political Issues Main Page
AICPA. 2012. Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2) - AICPA Guide. AICPA.
Baker, W. M., K. L. Kemerer and K. Poston. 2017. The quest for privacy: Failing to protect your data can have a cascading effect that can damage your company's reputation as well as relationships with vendors and customers. Strategic Finance (January): 34-41.
Bernstein, E. 2014. The transparency trap. To much openness can be counterproductive. Privacy is just as important to performance. Harvard Business Review (October): 58-66.
Bernstein, E. S. 2012. The transparency paradox: A role for privacy in organizational learning and operational control. Administrative Science Quarterly 57(2): 181-216.
Boritz, J. E. and W. G. No. 2011. E-commerce and privacy: Exploring what we know and opportunities for future discovery. Journal of Information Systems (Fall): 11-45.
Brody, R. G. 2011. The new victims of identity theft: Children. Journal of Forensic & Investigative Accounting 3(2): 150-161.
Castelluccio, M. 2016. Technology workbook: Politics, privacy, and cryptology. Strategic Finance (May): 55-57.
Cereola, S. J. and R. J. Cereola. 2011. Breach of data at TJX: An instructional case used to study COSO and COBIT, with a focus on computer controls, data security, and privacy legislation. Issues in Accounting Education (August): 521-545.
Cohen, N. A. and M. Prosch. 2012. What's your privacy IQ? Journal of Accountancy (September): 38-40, 42-43.
Collins, J. C. 2010. Fortify your Facebook privacy settings. Journal of Accountancy (June): 42-46.
Collins, J. C. 2016. Technology Q&A: Shedding 'flashlight' on privacy concerns, A picture-perfect transfer, Email etiquette , and productivity tips. Journal of Accountancy (April): 86-90.
Collins, J. C. 2018. Technology Q&A. Journal of Accountancy (June): 72-75. (Use Excel's I-Beam tool to swap data in 2 cells; Protect your online privacy with a VPN; Steps for improving your writing skills; The lost joy of quoting quotes).
Collins, J. C. 2019. Technology Q&A: Demonstrating PowerPoint's new morphing tool; A mesh approach to boost Wi-Fi coverage; How to pick between Windows 10 Home and Windows 10 Pro; Check on data breaches at the Privacy Rights Clearinghouse. Journal of Accountancy (September): 64-68.
Coss, D. L. and G. Dhillon. 2020. A framework for auditing and strategizing to ensure cloud privacy. Journal of Information Systems (Summer): 47-63.
Gao, L. and A. G. Brink. 2019. A content analysis of the privacy policies of cloud computing services. Journal of Information Systems (Fall): 93-115.
Goldfarb, A. and C. E. Tucker. 2011. Privacy regulation and online advertising. Management Science (January): 57-71.
Goldfarb, A. and C. Tucker. 2013. Why managing consumer privacy can be an opportunity. MIT Sloan Management Review (Spring): 10-12.
Greenstein, M. M. and J. E. Hunton. 2003. Extending the accounting brand to privacy services. Journal of Information Systems (Fall): 87-110. (Retracted).
Greenstein, M. M. and J. E. Hunton. 2015. Retraction: Extending the accounting brand to privacy services. Journal of Information Systems (Summer): 237.
Hart, L. 2018. Smart speakers raise privacy and security concerns. Journal of Accountancy (June): 70.
Healy, P. M. 2003. Discussion of privacy in e-commerce: Development of reporting standards, disclosure, and assurance services in an unregulated market. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 311-315.
Hildebrand, M. and M. Savare. 2008. Privacy principles for accountants. The CPA Journal (May): 54-59.
Holt, T. and P. Poznanski. 2005. No privacy in bankruptcy. Journal of Accountancy (November): 61-63.
Hong, Y., J. Vaidya and S. Wang. 2014. A survey of privacy-aware supply chain collaboration: From theory to applications. Journal of Information Systems (Spring): 243-268.
Jamal, K., M. Maier and S. Sunder. 2003. Privacy in e-commerce: Development of reporting standards, disclosure, and assurance services in an unregulated market. Journal of Accounting Research (May-The Effects of Regulation (Including Taxation) on Financial Reporting and Disclosure): 285-309.
Jamal, K., M. Maier and S. Sunder. 2005. 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. Journal of Accounting Research (March): 73-96.
Kauffman, R. J., Y. J. Lee, M. Prosch and P. J. Steinbart. 2011. A survey of consumer information privacy from the accounting information systems perspective. Journal of Information Systems (Fall): 47-79.
Kavenes, J. and A. Basu. 2006. Design of robust business-to-business electronic marketplaces with guaranteed privacy. Management Science (November): 1721-1736.
Kogan, A. and C. Yin. 2021. Privacy-preserving information sharing within and audit firm. Journal of Information Systems (Summer): 243-268.
Larson, L. L., R. K. Larson and J. Greenlee. 2003. Privacy protection on the internet. Strategic Finance (June): 48-53. (Problems for companies related to the European Union's privacy directive).
McCallister, J., G. Zanfir-Fortuna and J. Mitchell. 2018. Getting ready for the EU's stringent data privacy rule. Journal of Accountancy (January): 36-40.
McCreary, L. 2008. What was privacy? Harvard Business Review (October): 123-131.
McKee, L. J. B. and T. E. McKee. 2010. Proposed tax gap legislation erodes individual privacy and protections. The CPA Journal (April): 6-9.
Morris, B. W., V. F. Kleist, R. B. Dull and C. D. Tanner. 2014. Secure information market: A model to support information sharing, data fusion, privacy, and decisions. Journal of Information Systems (Spring): 269-285.
Myers, K., H. Lively and C. Andrews. 2019. New laws bring much tougher data protections: The California Consumer Privacy Act and the EU's General Data Protection Regulation grant more rights to consumers and impose obligations on businesses. Journal of Accountancy (November): 36-39, 42-43.
Pozner, J. 2009. Book review: The Privacy Advocates: Resisting the Spread of Surveillance by Colin J. Bennett. Administrative Science Quarterly 54(2): 334-336.
Raschke, R. L., A. S. Krishen and P. Kachroo. 2014. Understanding the components of information privacy threats for location-based services. Journal of Information Systems (Spring): 227-242.
Richardson, A. P. 1925. When privacy is outraged, Where the blame rests, Going from bad to worse, And this is not coventry, Legislative draftsmen are needed, Loose wording confuses, The law of evidence, Status of examination answers, Credit is given for knowledge, The meaning of a word, Institute and the public. Journal of Accountancy (August): 110-118.
Richardson, V. J., R. E. Smith and M. W. Watson. 2019. Much ado about nothing: The (lack of) economic impact of data privacy breaches. Journal of Information Systems (Fall): 227-265.
Rubenking, J. 2004. IDentity theft: What, me worry? PC Magazine (March 2): 75-77. (Summary).
Schroeder, D. 2011. GAPP privacy targets risks: Principles provide a comprehensive, scalable framework for managing compliance and reputation threats. Journal of Accountancy (July): 52-56. (Generally accepted privacy principles).
Sharda, R., D. Delen and E. Turban. 2017. Business Intelligence, Analytics, and Data Science: A Managerial Perspective, 4th Edition. Pearson. (Chapter 1: An Overview of Business Intelligence, Analytics, and Data Science. Chapter 2: Descriptive Analytics I: Nature of Data, Statistical Modeling, and Visualization. Chapter 3: Descriptive Analytics II: Business Intelligence and Data Warehousing. Chapter 4: Predictive Analytics I: Data Mining Process, Methods, and Algorithms. Chapter 5: Predictive Analytics II: Text, Web, and Social Media Analytics. Chapter 6: Prescriptive Analytics: Optimization and Simulation. Chapter 7: Big Data Concepts and Tools. Chapter 8: Future Trends, Privacy and Managerial Considerations in Analytics).
Sidgman, J. and M. Crompton. 2016. Valuing personal data to foster privacy: A thought experiment and opportunities for research. Journal of Information Systems (Summer): 169-181.
Sundstrom, E., R. E. Burt and D. Kamp. 1980. Privacy at work: Architectural correlates of job satisfaction and job performance. The Academy of Management Journal 23(1): 101-117.
Thompson, G. B. and L. S. Hamilton. 2002. Privacy protection: The safe harbor for e-marketing. Management Accounting Quarterly (Fall): 11-15.
Toy, A. and D. C. Hay. 2015. Privacy auditing standards. Auditing: A Journal of Practice & Theory 34(3): 181-199.
Vandervelde, S. D. 2003. Discussion of Extending the accounting brand to privacy services. Journal of Information Systems (Fall): 111-114.
Wertheim, S. 2019. The changing regulatory climate on privacy: What CPAs need to know about 23 NYCRR 500 and the CCPA. The CPA Journal (May): 70-71.
Woodman, R. W., D. C. Ganster, J. Adams, M. K. McCuddy, P. D. Tolchinsky and H. Fromkin. 1982. A survey of employee perceptions of information privacy in organizations. The Academy of Management Journal 25(3): 647-663.
Yale, A. J. 2019. Tax identity theft: Protecting your credit and finances. The Simple Dollar.
Zhang, J., H. Li, X. Luo and M. Warkentin. 2017. Exploring the effects of the privacy-handling management styles of social networking sites on user satisfaction: A conflict management perspective. Decision Sciences 48(5): 956-989.
Zittrain, J. 2007. Saving the internet. Harvard Business Review (June): 49-59. (Assorted evils, spam, porn, predation, fraud, privacy violations).