（2003）Demand for Data Assurances in Electronic Commerce： An Experimental Examination of a Web-based Data Exchange Using XML.pdfVIP

Demand for Data Assurances in Electronic Commerce: An Experimental Examination of a Web-based Data Exchange UsingXML Andreas I. Nicolaou Alan T. Lord Li Liu All at Bowling Green State University Abstract parties. The provision of assurance services has the potential The emergence of electronic commerce exchanges in the to satisfy this demand as a compensatory service for organizational supply chain has created a demandf or exchange partners who would otherwise not have the increased accountability and control among transacting capability to exercise control over a specific exchange p arties. The p rovision of assurance services has thep otential they are involved with. A diverse set of stakeholders in to satisf y this demand, as a compens atory servicef or exchange contemporary organizations desire increased and more p artners who would otherwise not have the cap ability to exer- valid information about the potential consequences of their cise control over a sp ecific exchange they are involved with. actions before they enter into risky behaviors. The American In business-to-business electronic commerce (B2B EC) Institute of Certified Public Accountants (AICPA) has shown exchanges, there is a demandf or assurance services to ensure an early interest in the assurance market. According to the data integr ity in many situations and typ es of events. AICPA, assurance services are “independent, professional Trustworthiness must be communicated to users when an services that improve the quality of information or its exchange occurs; a p ossible way to accomp lish this is through context of use for decision makers” (Elliott 1998). Thus, the use of control temp lates, which can validate