... 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...

... implemented as a response to privacy problems. This paper examines the extent of convergence of the standards used in privacy audits conducted by various privacy auditors. ⁶ privacy audits information privacy data protection international comparability assurance services Privacy...

...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...

.... November 2012 May 2014 2015 corporate social 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...