{"id":"W3122431121","doi":"10.1111/1475-679x.00104","title":"Privacy in E‐Commerce: Development of Reporting Standards, Disclosure, and Assurance Services in an Unregulated Market","year":2003,"lang":"en","type":"article","venue":"Journal of Accounting Research","topic":"Privacy, Security, and Data Protection","field":"Social Sciences","cited_by":129,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Alberta","funders":"","keywords":"Audit; Business; Accounting; Punitive damages; Parallels; Information privacy; Accounting standard; FTC Fair Information Practice; Privacy policy; Personally identifiable information; Accounting information system; Internet privacy; Privacy law; Economics; Accounting management; Computer security; Law","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02986453,0.0001787406,0.0002835747,0.002592516,0.002780445,0.01123978,0.001837797,0.002697677,0.002232061],"category_scores_gemma":[0.07102509,0.0003575827,0.0005363745,0.002510395,0.00947873,0.00981647,0.004093575,0.003342797,0.0002385829],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.005587432,"about_ca_system_score_gemma":0.00865938,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.005552439,"about_ca_topic_score_gemma":0.002936524,"domain_scores_codex":[0.9655983,0.01974727,0.001880253,0.001676046,0.009454925,0.001643206],"domain_scores_gemma":[0.8426012,0.08366969,0.03281354,0.0162152,0.02030732,0.004393051],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0003364842,0.001352819,0.2086142,0.0002461209,0.0000742459,0.0005334044,0.0147555,0.007792912,0.003230353,0.5718871,0.003155978,0.1880208],"study_design_scores_gemma":[0.0001872328,0.001344424,0.3677681,0.001263584,0.0001054951,0.001874859,0.03552994,0.1234744,0.01595752,0.3724755,0.0797177,0.0003013],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.8860036,0.001418664,0.02685508,0.01797618,0.00005719982,0.0002783251,0.00009858674,0.000122641,0.06718965],"genre_scores_gemma":[0.9960182,0.000122718,0.003180697,0.0002632992,0.00002050665,0.00002186981,0.00002216587,0.000005301243,0.0003451195],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.02986453,"threshold_uncertainty_score":0.1579406,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06942100758732155,"score_gpt":0.4221759359965796,"score_spread":0.352754928409258,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}