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Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay

34 Pages Posted: 3 Dec 2002  

Rong-Ruey Duh

National Taiwan University - Department of Accounting

Shyam Sunder

Yale University - School of Management; Yale University - Cowles Foundation

Karim Jamal

University of Alberta - Department of Accounting, Operations & Information Systems

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Date Written: September 13, 2002

Abstract

Concern about privacy, integrity, and security of online transactions hampers absorption of e-commerce technologies as a normal way of doing business. To gain acceptance and trust of their participants, all organizations much achieve control or expectations equilibrium - a state where participants choose to do what others expect of them. Establishing control in e-commerce requires us to expand the traditional view of internal control to encompass the activities of customers, suppliers, and other "outside" users of their electronic platforms. We present a framework for analyzing control in online auctions. Privacy, authentication, and denial-of-service attacks are three classes of risk especially prevalent in e-commerce. Using the control practices of eBay as an illustrative example, we suggest possible ways of controlling these risks. Privacy, integrity, and security of online transactions demand new types of assurance services in e-commerce. We analyze assurance services available in 2002 and discuss challenges and opportunities facing existing services such as WebTrust. The merits of developing proprietary versus industry standards, and simple operational vertification of client-specific policies for e-commerce assurance services are also discussed.

Suggested Citation

Duh, Rong-Ruey and Sunder, Shyam and Jamal, Karim, Control and Assurance in E-Commerce: Privacy, Integrity, and Security at eBay (September 13, 2002). Taiwan Accounting Review, Vol. 3, No. l, pp. 1-27, October 2002. Available at SSRN: https://ssrn.com/abstract=350663 or http://dx.doi.org/10.2139/ssrn.350663

Rong-Ruey Duh

National Taiwan University - Department of Accounting ( email )

50 Lane 144, Section 4
Taipei 32026
Taiwan

Shyam Sunder (Contact Author)

Yale University - School of Management ( email )

165 Whitney Avenue
P.O. Box 208200
New Haven, CT 06520-8200
United States
203-432-6160 (Phone)

HOME PAGE: http://www.som.yale.edu/faculty/sunder/

Yale University - Cowles Foundation

Box 208281
New Haven, CT 06520-8281
United States

Karim Jamal

University of Alberta - Department of Accounting, Operations & Information Systems ( email )

Edmonton, Alberta T6G 2R6
Canada
780-492-5829 (Phone)
780-492-3325 (Fax)

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