Pub Date : 2003-02-06DOI: 10.1109/HICSS.2003.1174576
Thomas Schoberth, J. Preece, A. Heinzl
Online communities (OCs) are seen as an important stimulus to electronic business. However, surprisingly little is known about how the communication activity of their users develops and changes over time. A longitudinal study bears the potential to better elaborate the enabling and inhibiting factors of the users' communication activity in OCs. To explore these phenomena, we aim to develop a conceptual framework that serves as a foundation to guide an explorative data analysis of real OCs. The notions of common ground, information overload, interactivity and social loafing will be used to explain the communication activity of the users in online communities. The empirically explored framework will help organizations to support the development of OCs and utilize them in an economically successful way. Based on a literature review we develop a first conceptual framework. Then, we apply it to describe the development of the communication activity and its determinants in an OC hosted by a German financial service provider. The study examines over 33,000 participants and 1.03 million messages over a period of 3 years. We find a strong effect of external factors on the size of this OC. The size of the OC shows no direct influence on the communication activity of the users. But, in reaction to the increasing information load, communication strategies change and herewith influence the communication activity. The heterogeneity of the users' activity is growing over time and a small minority of users writes more and more of the postings.
{"title":"Online communities: a longitudinal analysis of communication activities","authors":"Thomas Schoberth, J. Preece, A. Heinzl","doi":"10.1109/HICSS.2003.1174576","DOIUrl":"https://doi.org/10.1109/HICSS.2003.1174576","url":null,"abstract":"Online communities (OCs) are seen as an important stimulus to electronic business. However, surprisingly little is known about how the communication activity of their users develops and changes over time. A longitudinal study bears the potential to better elaborate the enabling and inhibiting factors of the users' communication activity in OCs. To explore these phenomena, we aim to develop a conceptual framework that serves as a foundation to guide an explorative data analysis of real OCs. The notions of common ground, information overload, interactivity and social loafing will be used to explain the communication activity of the users in online communities. The empirically explored framework will help organizations to support the development of OCs and utilize them in an economically successful way. Based on a literature review we develop a first conceptual framework. Then, we apply it to describe the development of the communication activity and its determinants in an OC hosted by a German financial service provider. The study examines over 33,000 participants and 1.03 million messages over a period of 3 years. We find a strong effect of external factors on the size of this OC. The size of the OC shows no direct influence on the communication activity of the users. But, in reaction to the increasing information load, communication strategies change and herewith influence the communication activity. The heterogeneity of the users' activity is growing over time and a small minority of users writes more and more of the postings.","PeriodicalId":159242,"journal":{"name":"36th Annual Hawaii International Conference on System Sciences, 2003. Proceedings of the","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126035272","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-02-06DOI: 10.1109/HICSS.2003.1174566
B. Wheeler
Information Systems researchers have recently directed their attention to Net-Enabled Organizations (NEOs) (See 2002 volumes 2 & 3 of Information Systems Research). NEOs can execute transactions, rapidly exchange information, and innovate through new business processes and at an unprecedented pace. Deeper theorizing and measuring is needed to fully understand the deeper means through which NEOs operate for business advantage. This year marks the first time for the Measuring and Theorizing about Net-Enabled Organizations Minitrack. The three papers presented here demonstrate the wide domain for this emerging area of IS research. Williams digs deeper into Wheeler’ Choosing Capability in NEBIC Theory. His paper, “Identifying the Organizational Routines in NEBIC Theory’s Choosing Capability” draws on other theories of organizational routines and innovation to focus on four explicit routines in how organizations choose emerging or enabling technologies. Benslimane, Plaisent, and Bernard’s paper, “Applying the Task-Technology Fit Model to WWWbased Procurement: Conceptualization and Measurement,” assesses the fit of we-based technologies from the perspective of a corporate buyer. Lubbes draws on research in South Africa as he addresses the “Alignment of Internet Commercial Operations with Organisational Operations.” His work focuses on how alignment is essential for value creation via new digital networks. In sum, these three papers represent an important first steps in better theorizing and measuring of NetEnabled Organizations. Future mini-track sessions and journal articles provide opportunities for further developing both theory and measures.
{"title":"Measuring and theorizing about net-enabled organizations","authors":"B. Wheeler","doi":"10.1109/HICSS.2003.1174566","DOIUrl":"https://doi.org/10.1109/HICSS.2003.1174566","url":null,"abstract":"Information Systems researchers have recently directed their attention to Net-Enabled Organizations (NEOs) (See 2002 volumes 2 & 3 of Information Systems Research). NEOs can execute transactions, rapidly exchange information, and innovate through new business processes and at an unprecedented pace. Deeper theorizing and measuring is needed to fully understand the deeper means through which NEOs operate for business advantage. This year marks the first time for the Measuring and Theorizing about Net-Enabled Organizations Minitrack. The three papers presented here demonstrate the wide domain for this emerging area of IS research. Williams digs deeper into Wheeler’ Choosing Capability in NEBIC Theory. His paper, “Identifying the Organizational Routines in NEBIC Theory’s Choosing Capability” draws on other theories of organizational routines and innovation to focus on four explicit routines in how organizations choose emerging or enabling technologies. Benslimane, Plaisent, and Bernard’s paper, “Applying the Task-Technology Fit Model to WWWbased Procurement: Conceptualization and Measurement,” assesses the fit of we-based technologies from the perspective of a corporate buyer. Lubbes draws on research in South Africa as he addresses the “Alignment of Internet Commercial Operations with Organisational Operations.” His work focuses on how alignment is essential for value creation via new digital networks. In sum, these three papers represent an important first steps in better theorizing and measuring of NetEnabled Organizations. Future mini-track sessions and journal articles provide opportunities for further developing both theory and measures.","PeriodicalId":159242,"journal":{"name":"36th Annual Hawaii International Conference on System Sciences, 2003. Proceedings of the","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122461605","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-02-06DOI: 10.1109/HICSS.2003.1174283
M. Crosby, J. Scholtz, T. Downs
The theme of this minitrack is how people use robots or computer systems to facilitate their performance. We sought papers that concern problems in augmented cognition and human-robot interaction. A goal of augmented cognition is to reduce the complexity of tasks. Suggested ways of accomplishing this goal include utilizing technology to adapt either the task or the way the task is represented. We encouraged papers related to all facets of augmented cognition and human-robot interaction and are pleased to present papers that not only describe systems designed to augment cognition but also provide empirical studies, field studies and case studies that evaluate these systems. Scholtz introduces the human-robot interaction portion of this minitrack by describing the rationale behind the theory and evaluation of these interactions. In describing their version of embedded interfaces for human-robot interaction, Daly, Cho, Martin and Payton show how they use techniques from augmented reality to communicate information from large numbers of small scale robots operating as a coordinated swarm. In their paper on human-robot interaction for intelligent assisted viewing during teleoperation, McKee and Brooks report finding a simpler reactive algorithm to replace their visual acts algorithm. Experimental evidence showed the newer algorithm performed as well as the previous algorithm as well as encouraging the operator to be more aware of depth information. Nicolescu and Mataric linked perception and action in a unique architecture for representation of robots' behaviors. Kawamura, Nilas, Muguruma and Johnson describe efforts to develop an adaptive graphical user interface for mixed-initiative interaction between a human and robot. In a practical application, Bruemmer, Marble, Dudenhoeffer, Anderson, and McKay present a case study that examines the human-robot dynamic of a teleoperated task. They outline a mixed-initiative command and control architecture for hazardous environments. Biagioni and Sasaki propose and analyze efficient wireless sensor placement to satisfy communication and data collection requirements. Several of the papers employ either user models or physiological measurements to assess skills or mental processes. For example, Brezillon, focuses on
{"title":"Augmented cognition and human-robot interaction","authors":"M. Crosby, J. Scholtz, T. Downs","doi":"10.1109/HICSS.2003.1174283","DOIUrl":"https://doi.org/10.1109/HICSS.2003.1174283","url":null,"abstract":"The theme of this minitrack is how people use robots or computer systems to facilitate their performance. We sought papers that concern problems in augmented cognition and human-robot interaction. A goal of augmented cognition is to reduce the complexity of tasks. Suggested ways of accomplishing this goal include utilizing technology to adapt either the task or the way the task is represented. We encouraged papers related to all facets of augmented cognition and human-robot interaction and are pleased to present papers that not only describe systems designed to augment cognition but also provide empirical studies, field studies and case studies that evaluate these systems. Scholtz introduces the human-robot interaction portion of this minitrack by describing the rationale behind the theory and evaluation of these interactions. In describing their version of embedded interfaces for human-robot interaction, Daly, Cho, Martin and Payton show how they use techniques from augmented reality to communicate information from large numbers of small scale robots operating as a coordinated swarm. In their paper on human-robot interaction for intelligent assisted viewing during teleoperation, McKee and Brooks report finding a simpler reactive algorithm to replace their visual acts algorithm. Experimental evidence showed the newer algorithm performed as well as the previous algorithm as well as encouraging the operator to be more aware of depth information. Nicolescu and Mataric linked perception and action in a unique architecture for representation of robots' behaviors. Kawamura, Nilas, Muguruma and Johnson describe efforts to develop an adaptive graphical user interface for mixed-initiative interaction between a human and robot. In a practical application, Bruemmer, Marble, Dudenhoeffer, Anderson, and McKay present a case study that examines the human-robot dynamic of a teleoperated task. They outline a mixed-initiative command and control architecture for hazardous environments. Biagioni and Sasaki propose and analyze efficient wireless sensor placement to satisfy communication and data collection requirements. Several of the papers employ either user models or physiological measurements to assess skills or mental processes. For example, Brezillon, focuses on","PeriodicalId":159242,"journal":{"name":"36th Annual Hawaii International Conference on System Sciences, 2003. Proceedings of the","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122878468","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-02-06DOI: 10.1109/HICSS.2003.1174464
Ioannis Ioannidis, A. Grama
The increase in volume and sensitivity of data communicated and processed over the Internet has been accompanied by a corresponding need for e-commerce techniques in which entities can participate in a secure and anonymous fashion. Even simple arithmetic operations over a set of integers partitioned over a network require sophisticated algorithms. As apart of our earlier work, we have developed a secure protocol for computing dot products of two vectors. In this paper, we present a secure protocol for Yao's millionaires' problem. In this problem, each of the two participating parties have a number and the objective is to determine whose number is larger without disclosing any information about the numbers. This problem has direct applications in on-line bidding and auctions. Furthermore, combined with a secure dot-product, a solution to this secure multiparty computation provides necessary building blocks for such basic operations as frequent item-set generation in association rule mining. Although an asymptotically optimal solution for the secure multiparty computation of the 'less-or-equal' predicate exists in literature, this protocol is not suited for practical applications. Here, we present a protocol which has a much simpler structure and is more efficient for numbers in ranges practically encountered in typical e-commerce applications. Furthermore, advances in cryptanalysis and the subsequent increase in key lengths for public-key cryptographic systems accentuate the advantage of the proposed protocol. We present experimental evidence demonstrating the efficiency of the proposed protocol both in terms of time and communication overhead.
{"title":"An efficient protocol for Yao's millionaires' problem","authors":"Ioannis Ioannidis, A. Grama","doi":"10.1109/HICSS.2003.1174464","DOIUrl":"https://doi.org/10.1109/HICSS.2003.1174464","url":null,"abstract":"The increase in volume and sensitivity of data communicated and processed over the Internet has been accompanied by a corresponding need for e-commerce techniques in which entities can participate in a secure and anonymous fashion. Even simple arithmetic operations over a set of integers partitioned over a network require sophisticated algorithms. As apart of our earlier work, we have developed a secure protocol for computing dot products of two vectors. In this paper, we present a secure protocol for Yao's millionaires' problem. In this problem, each of the two participating parties have a number and the objective is to determine whose number is larger without disclosing any information about the numbers. This problem has direct applications in on-line bidding and auctions. Furthermore, combined with a secure dot-product, a solution to this secure multiparty computation provides necessary building blocks for such basic operations as frequent item-set generation in association rule mining. Although an asymptotically optimal solution for the secure multiparty computation of the 'less-or-equal' predicate exists in literature, this protocol is not suited for practical applications. Here, we present a protocol which has a much simpler structure and is more efficient for numbers in ranges practically encountered in typical e-commerce applications. Furthermore, advances in cryptanalysis and the subsequent increase in key lengths for public-key cryptographic systems accentuate the advantage of the proposed protocol. We present experimental evidence demonstrating the efficiency of the proposed protocol both in terms of time and communication overhead.","PeriodicalId":159242,"journal":{"name":"36th Annual Hawaii International Conference on System Sciences, 2003. Proceedings of the","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117007840","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-02-06DOI: 10.1109/HICSS.2003.1174564
Jin-Shiang Huang
Switching between electronic and traditional markets, consumers nowadays impact profoundly on market makers. To successful conduct business, firms have to carefully making channel decisions to meet the needs of customers. The purpose of this article is to offer normative models for analyzing consumer channel selection behaviors between traditional and electronic markets. Referred to transaction cost economics and consumer decision processes, the models assumed that customers would like to purchase on the market that brings them the highest utility values in terms of effort, waiting time, and cost savings. Equilibrium solutions at which customers are indifferent in choosing between electronic and traditional channels are also derived for both risk-neutral and risk-averse consumers.
{"title":"Customer choice between electronic and traditional markets: an economic analysis","authors":"Jin-Shiang Huang","doi":"10.1109/HICSS.2003.1174564","DOIUrl":"https://doi.org/10.1109/HICSS.2003.1174564","url":null,"abstract":"Switching between electronic and traditional markets, consumers nowadays impact profoundly on market makers. To successful conduct business, firms have to carefully making channel decisions to meet the needs of customers. The purpose of this article is to offer normative models for analyzing consumer channel selection behaviors between traditional and electronic markets. Referred to transaction cost economics and consumer decision processes, the models assumed that customers would like to purchase on the market that brings them the highest utility values in terms of effort, waiting time, and cost savings. Equilibrium solutions at which customers are indifferent in choosing between electronic and traditional channels are also derived for both risk-neutral and risk-averse consumers.","PeriodicalId":159242,"journal":{"name":"36th Annual Hawaii International Conference on System Sciences, 2003. Proceedings of the","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117069607","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-02-06DOI: 10.1109/HICSS.2003.1174339
A. Aggarwal, R. Legon
Over the last few years HICSS has presented several tracks related to WBE and asynchronous learning. This year we take the research a little further and provide papers that discuss author’s experiences with WBE beyond local boundaries. In this regards we have several papers that discuss WBE and their diffusion across globe. The mini track is divided into two sections.
{"title":"Introduction to the web-based education (WBE) diffusion across disciplines and global boundaries","authors":"A. Aggarwal, R. Legon","doi":"10.1109/HICSS.2003.1174339","DOIUrl":"https://doi.org/10.1109/HICSS.2003.1174339","url":null,"abstract":"Over the last few years HICSS has presented several tracks related to WBE and asynchronous learning. This year we take the research a little further and provide papers that discuss author’s experiences with WBE beyond local boundaries. In this regards we have several papers that discuss WBE and their diffusion across globe. The mini track is divided into two sections.","PeriodicalId":159242,"journal":{"name":"36th Annual Hawaii International Conference on System Sciences, 2003. Proceedings of the","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128530267","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-02-06DOI: 10.1109/HICSS.2003.1174237
J. Livaditi, K. Vassilopoulou, C. Lougos, K. Chorianopoulos
This paper uses the well-established 'uses and gratifications' theory in order to understand and categorize viewers' needs in the context of digital TV applications. The results of this analysis unveil that such needs can either be ritualized or instrumental. Furthermore, the uses and gratifications theory was applied in order to formulate a questionnaire to which 68 current users of digital TV responded. The results of this empirical study reveal that applications most suitable for the interactive television environment should aim at the gratification of ritualized needs, such as entertainment and communication. Therefore, applications that appeal to instrumental needs, such as information and transactions should be included as add-ons to entertainment and communication services. Finally, the implications of this analysis for the design of interactive television applications are exploited.
{"title":"Needs and gratifications for interactive TV implications for designers","authors":"J. Livaditi, K. Vassilopoulou, C. Lougos, K. Chorianopoulos","doi":"10.1109/HICSS.2003.1174237","DOIUrl":"https://doi.org/10.1109/HICSS.2003.1174237","url":null,"abstract":"This paper uses the well-established 'uses and gratifications' theory in order to understand and categorize viewers' needs in the context of digital TV applications. The results of this analysis unveil that such needs can either be ritualized or instrumental. Furthermore, the uses and gratifications theory was applied in order to formulate a questionnaire to which 68 current users of digital TV responded. The results of this empirical study reveal that applications most suitable for the interactive television environment should aim at the gratification of ritualized needs, such as entertainment and communication. Therefore, applications that appeal to instrumental needs, such as information and transactions should be included as add-ons to entertainment and communication services. Finally, the implications of this analysis for the design of interactive television applications are exploited.","PeriodicalId":159242,"journal":{"name":"36th Annual Hawaii International Conference on System Sciences, 2003. Proceedings of the","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128759009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-02-06DOI: 10.1109/HICSS.2003.1174565
DeWayne Searcy, Jon B. Woodroof, Bruce Behn
Early efforts regarding research on a new area of interest are, by nature, exploratory. Before theoretical models can be built and before meaningful empirical research can be performed, a careful process of identifying the appropriate research questions and problems must be undertaken. This is the current state of research regarding the relatively new area of the continuous audit (CA). Though the concepts of CA have been around for almost a decade, and recent advances have made the technologies both widely available and very affordable, firms have yet to make significant steps toward implementation. Thus, there is a need for exploratory surveys of key audit personnel in charge of providing assurance services for major clients to bring to light the issues regarding technology, people, and processes with which auditors and their audit clients are wrestling. This paper discusses the results of a survey of the U.S. assurance partners of a Big 4 accounting firm. The objective of the survey was to get the partners' perceptions and thoughts on the viability of the continuous auditing, the current state of the CA in the audit environment, the impact that CA implementation might have, and the various roadblocks to CA implementation. In addition, various demographic data was collected. So that the open-ended questions of the survey instrument could be systematically categorized and analyzed, and to minimize interpretation bias, QSR NUD-IST/spl copy/ (nonumerical unstructured data-indexing, searching, and theorizing) version 4 software was used to code responses and capture emergent themes. The purpose of this paper is to present the results of this survey, revealing the current state of the CA and the hurdles to overcome in its implementation.
对一个新领域的研究，早期的努力本质上是探索性的。在建立理论模型和进行有意义的实证研究之前，必须仔细确定适当的研究问题和问题。这是关于持续审计(CA)这一相对较新的领域的研究现状。尽管CA的概念已经存在了近十年，并且最近的进展已经使该技术广泛可用并且非常便宜，但公司尚未在实现方面迈出重要的一步。因此，有必要对负责为主要客户提供保证服务的关键审计人员进行探索性调查，以揭示审核员及其审计客户正在努力解决的有关技术、人员和流程的问题。本文讨论了对某四大会计师事务所美国担保合伙人的调查结果。调查的目的是获得合作伙伴对持续审计的可行性、审计环境中CA的当前状态、CA实施可能产生的影响以及CA实施的各种障碍的看法和想法。此外，还收集了各种人口统计数据。为了系统地对问卷中的开放式问题进行分类和分析，并最大限度地减少解释偏差，使用QSR ndd - ist /spl拷贝/(非数值非结构化数据索引、搜索和理论化)版本4软件对回答进行编码并捕获突发主题。本文的目的是介绍这项调查的结果，揭示了CA的现状和在实施过程中需要克服的障碍。
{"title":"Continuous audit: the motivations, benefits, problems, and challenges identified by partners of a Big 4 accounting firm","authors":"DeWayne Searcy, Jon B. Woodroof, Bruce Behn","doi":"10.1109/HICSS.2003.1174565","DOIUrl":"https://doi.org/10.1109/HICSS.2003.1174565","url":null,"abstract":"Early efforts regarding research on a new area of interest are, by nature, exploratory. Before theoretical models can be built and before meaningful empirical research can be performed, a careful process of identifying the appropriate research questions and problems must be undertaken. This is the current state of research regarding the relatively new area of the continuous audit (CA). Though the concepts of CA have been around for almost a decade, and recent advances have made the technologies both widely available and very affordable, firms have yet to make significant steps toward implementation. Thus, there is a need for exploratory surveys of key audit personnel in charge of providing assurance services for major clients to bring to light the issues regarding technology, people, and processes with which auditors and their audit clients are wrestling. This paper discusses the results of a survey of the U.S. assurance partners of a Big 4 accounting firm. The objective of the survey was to get the partners' perceptions and thoughts on the viability of the continuous auditing, the current state of the CA in the audit environment, the impact that CA implementation might have, and the various roadblocks to CA implementation. In addition, various demographic data was collected. So that the open-ended questions of the survey instrument could be systematically categorized and analyzed, and to minimize interpretation bias, QSR NUD-IST/spl copy/ (nonumerical unstructured data-indexing, searching, and theorizing) version 4 software was used to code responses and capture emergent themes. The purpose of this paper is to present the results of this survey, revealing the current state of the CA and the hurdles to overcome in its implementation.","PeriodicalId":159242,"journal":{"name":"36th Annual Hawaii International Conference on System Sciences, 2003. Proceedings of the","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123990945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-02-06DOI: 10.1109/HICSS.2003.1174579
Nick Gehrke, M. Schumann
Due to the widespread appearance of filesharing systems like Napster, the peer-to-peer concept has recently become well known. So far, these file-sharing systems have been used for the exchange of digital goods. We recommend a concept, based on that of the file-sharing system, for a decentralized electronic marketplace that focuses on the exchange of physical goods. In contrast to file-sharing systems, the decentralized electronic marketplace would emphasize the decentralized management of transactions instead of the delivery of the goods themselves, since it would be impossible to distribute the traded goods via digital networks. Such a concept can be imagined as a "Napster for transactions ", the difference being that this peer-to-peer system would be used for files that contain parts of a transaction e.g. a demand document, a supply document, or an invoice document instead of for the exchange of audio and video files. In contrast to conventional file-sharing systems, these transaction elements are dependent on one another, i.e. they need to be combined to complete a transaction. It is the role of the peer-to-peer infrastructure to manage the flow of the transaction elements in order to complete a transaction. Such an infrastructure would allow the management of transactions without the presence of a middleman, leading to lower prices of the traded goods. What follows is a description of the conceptual and technical details of a decentralized electronic marketplace based on peer-to-peer technology and a discussion examining the extent to which the functions of a conventional intermediary can be replaced by a decentralized peer-to-peer-infrastructure.
{"title":"Constructing electronic marketplaces using peer-to-peer technology","authors":"Nick Gehrke, M. Schumann","doi":"10.1109/HICSS.2003.1174579","DOIUrl":"https://doi.org/10.1109/HICSS.2003.1174579","url":null,"abstract":"Due to the widespread appearance of filesharing systems like Napster, the peer-to-peer concept has recently become well known. So far, these file-sharing systems have been used for the exchange of digital goods. We recommend a concept, based on that of the file-sharing system, for a decentralized electronic marketplace that focuses on the exchange of physical goods. In contrast to file-sharing systems, the decentralized electronic marketplace would emphasize the decentralized management of transactions instead of the delivery of the goods themselves, since it would be impossible to distribute the traded goods via digital networks. Such a concept can be imagined as a \"Napster for transactions \", the difference being that this peer-to-peer system would be used for files that contain parts of a transaction e.g. a demand document, a supply document, or an invoice document instead of for the exchange of audio and video files. In contrast to conventional file-sharing systems, these transaction elements are dependent on one another, i.e. they need to be combined to complete a transaction. It is the role of the peer-to-peer infrastructure to manage the flow of the transaction elements in order to complete a transaction. Such an infrastructure would allow the management of transactions without the presence of a middleman, leading to lower prices of the traded goods. What follows is a description of the conceptual and technical details of a decentralized electronic marketplace based on peer-to-peer technology and a discussion examining the extent to which the functions of a conventional intermediary can be replaced by a decentralized peer-to-peer-infrastructure.","PeriodicalId":159242,"journal":{"name":"36th Annual Hawaii International Conference on System Sciences, 2003. Proceedings of the","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2003-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123238533","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2003-02-06DOI: 10.1109/HICSS.2003.1174574
P. Pavlou, Yao-Hua Tan, D. Gefen
Given the uncertainty of the online environment, institutional trust is fundamental in building and retaining online interorganizational relationships. The authors propose two types of institutional trust (a) third-party institution-based trust, which deals with intermediary driven structures, such as those in online B2B marketplaces, and (b) bilateral institutionalized trust, which deals with dyadic interorganizational processes, standards, and norms. We examine how institutional trust develops through their underlying dimensions (i) structural assurances, (ii) facilitating conditions, and (in) situational normality to engender trust and influence relationship continuity. This study focuses on the time-dependent nature of institutional trust from the exploratory to the maturity phase by describing (a) the role of bilateral relative to third-party institutional trust on buyer-supplier trust, and (b) the transition of the three underlying institutional dimensions on trust over the relationship's life cycle. This research has implications for (I) the longitudinal role of institutional trust in online relationship building, (2) the design of trust-building mechanisms in online B2B marketplaces, (3) the safe and cost-effective building of online interorganizational relationships, and (4) the literature on initial trust formation.
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