... to a previous AICPA IT-related assurance service called WebTrust that failed in the marketplace, cybersecurity examinations face competition from less comprehensive and less costly assurance services in a nonstandardized assurance market, and it is unclear whether investors will recognize the value provided...

...Tim D. Bauer; J. Efrim Boritz; Krista Fiolleau; Bradley Pomeroy; Adam Vitalis; Pei Wang SUMMARY We identify 33 areas where assurance services other than financial statement audits are currently offered or are emerging and conduct an extensive web search to document the contextual features...

... that is marked by globalization. The principles suggested in this paper are an example of how greater consistency could be achieved. privacy audits information privacy data protection international comparability assurance services Privacy of personal information ¹ has been...

... responsibility pay-for-performance assurance services investor judgments With corporate social responsibility (CSR) reports being primarily positive in nature comes investors' increasing demand for both independent assurance and integrated reporting of CSR information (e.g., Cohen, Holder-Webb, Nath...

...Jeffrey R. Cohen; Roger Simnett SUMMARY This paper describes the current environment for assurance services for corporate social responsibility (CSR) performance. It then discusses opportunities for research, and highlights areas that are evolving as significant research opportunities and areas...