Protecting a new Achilles heel: the role of auditors within the practice of data protection

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Matteo La Torre ◽  
Vida Lucia Botes ◽  
John Dumay ◽  
Elza Odendaal
Keyword(s):  
Big Data ◽  
Data Protection ◽  
Data Security ◽  
Security And Privacy ◽  
Legal Responsibility ◽  
Future Research ◽  
Content Type ◽  
Privacy Concerns ◽  
Digital Ecosystem

Purpose Privacy concerns and data security are changing the risks for businesses and organisations. This indicates that the accountability of all governance participants changes. This paper aims to investigate the role of external auditors within data protection practices and how their role is evolving due to the current digital ecosystem. Design/methodology/approach By surveying the literature, the authors embrace a practice-oriented perspective to explain how data protection practices emerge, exist and occur and examine the auditors’ position within data protection. Findings Auditors need to align their tasks to the purpose of data protection practices. Accordingly, in accessing and using data, auditors are required to engage moral judgements and follow ethical principles that go beyond their legal responsibility. Simultaneously, their accountability extends to data protection ends for instilling confidence that security risks are properly managed. Due to the changing technological conditions under, which auditors operate, the traditional auditors’ task of hearing and verifying extend to new phenomena that create risks for businesses. Thus, within data protection practices, auditors have the accountability to keep interested parties informed about data security and privacy risks, continue to transmit signals to users and instill confidence in businesses. Research limitations/implications The normative level of the study is a research limitation, which calls for future empirical research on how Big Data and data protection is reshaping accounting and auditing practices. Practical implications This paper provides auditing standard setters and practitioners with insights into the redefinitions of auditing practices in the era of Big Data. Social implications Recent privacy concerns at Facebook have sent warning signals across the world about the risks posed by in Big Data systems in terms of privacy, to those charged with governance of organisations. Auditors need to understand these privacy issues to better serve their clients. Originality/value This paper contributes to triggering discussions and future research on data protection and privacy in accounting and auditing research, which is an emerging, yet unresearched topic.

Forming digital identities in social networks: the role of privacy concerns and self-esteem

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Thanos Papaioannou ◽  
Aggeliki Tsohou ◽  
Maria Karyda
Keyword(s):  
Identity Formation ◽  
Online Survey ◽  
Self Esteem ◽  
Security And Privacy ◽  
Digital Identity ◽  
Content Type ◽  
Privacy Concerns ◽  
Awareness Campaigns ◽  
Data Elements

Purpose This paper aims to identify the data elements that social network sites (SNS) users consider important for shaping their digital identity and explore how users’ privacy concerns, self-esteem and the chosen SNS shape this process. Design/methodology/approach This study conducted an online survey with the participation of 759 individuals, to examine the influence of privacy concerns, self-esteem and the chosen SNS platform, on the shaping of the digital identity, through a classification of identity elements that users disclose when using a SNS, the Rosenberg self-esteem scale and relevant constructs from the literature. Findings Findings reveal that users consider the name, gender, picture, interests and job as most important elements for shaping their digital identity. They also demonstrate that privacy concerns do not seem to affect the amount of information users choose to publish when shaping their digital identity. Specific characteristics of SNS platforms are found to affect the way that users shape their digital identity and their privacy behavior. Finally, self-esteem was found to affect privacy concerns and digital identity formation. Research limitations/implications To avoid a lengthy questionnaire and the risk of low participation, the respondents answered the questions for one SNS of their choice instead of answering the full questionnaire for each SNS that they use. The survey included the most popular SNSs at the time of the survey in terms of popularity. Practical implications The results contribute to the theory by furthering our knowledge on the elements that shape digital identity and by providing evidence with regard to the role of privacy and self-esteem within social networking. In practice, they can be useful for SNS providers, as well as for entities that design security and privacy awareness campaigns. Originality/value This paper identifies novel factors that influence digital identity formation, including the specific SNS used with its particular characteristics in combination with privacy concerns and self-esteem of the user.

Data Protection in UK Library and Information Services: Are We Ready for GDPR?

2018 ◽  
Vol 18 (1) ◽  
pp. 28-34 ◽  
Author(s):  
Josephine Bailey
Keyword(s):  
Data Protection ◽  
Data Security ◽  
Current Data ◽  
Information Services ◽  
Security And Privacy ◽  
Privacy Concerns ◽  
General Data Protection Regulation ◽  
General Data ◽  
Data Protection Law

AbstractAgainst a backdrop of increasing data security and privacy concerns, current data protection law will soon be overhauled by the General Data Protection Regulation (GDPR). Previous research has indicated a lack of data protection management in libraries, however, it has been nine years since the latest study. This article by Josephine Bailey aims to provide an updated review of the extent of data protection management in UK library and information services and gauge preparation for the incoming GDPR.

How do users evaluate personalized Facebook advertising? An analysis of consumer- and advertiser controlled factors

2020 ◽  
Vol 23 (2) ◽  
pp. 309-327
Author(s):  
Evert Van den Broeck ◽  
Karolien Poels ◽  
Michel Walrave
Keyword(s):  
Vital Role ◽  
Future Research ◽  
Structured Interviews ◽  
Content Type ◽  
Privacy Concerns ◽  
Complex Interactions ◽  
Perceived Relevance ◽  
Facebook Advertising ◽  
Perceived Outcomes

Purpose This paper aims to investigate the role of five highly relevant advertiser- (i.e. personalization and ad placement) and consumer-controlled (i.e. privacy concerns, perceived relevance and Facebook motives) factors in the evaluation and perceived outcomes of personalized Facebook advertising as well as how these factors interrelate. Design/methodology/approach Twenty-eight semi-structured interviews, in which elicitation techniques were used, were carried out among 25- to 55-year-old Facebook users. Findings The findings point to a complex tradeoff between the risks and benefits of personalized Facebook advertising, in which perceived relevance and Facebook use motives play a vital role. Research limitations/implications This study focused on the general Facebook advertising experience, yet the elicitation techniques were applied only on the desktop website. Future research should look further into mobile advertising formats. Practical implications Personalization and retargeting algorithms could be improved and ads should be designed with the customers’ interests in mind to improve their effectiveness and reduce privacy concerns. Originality/value Social media advertising innovates at a high pace. Yet, the literature shows an urgent need for research into which ad formats and characteristics appeal to users and why (or why not). Qualitative studies into the determinants of advertising outcomes are scarce but highly needed because they can uncover complex interactions between factors and thus provide a deeper understanding.

Big Data Security and Privacy Concerns: A Review

2019 ◽  
pp. 55-61 ◽  
Author(s):  
Akbar Khanan ◽  
Salwani Abdullah ◽  
Abdul Hakim H. M. Mohamed ◽  
Amjad Mehmood ◽  
Khairul Akram Zainol Ariffin
Keyword(s):  
Big Data ◽  
Data Security ◽  
Security And Privacy ◽  
Privacy Concerns

Achieving data security and privacy across healthcare applications using cyber security mechanisms

2020 ◽  
Vol 38 (5/6) ◽  
pp. 979-995
Author(s):  
Shanying Zhu ◽  
Vijayalakshmi Saravanan ◽  
BalaAnand Muthu
Keyword(s):  
Health Care ◽  
Big Data ◽  
Information Security ◽  
Cyber Security ◽  
Security And Privacy ◽  
Future Research ◽  
Healthcare Applications ◽  
Content Type ◽  
Environmental Controls

Purpose Currently, in the health-care sector, information security and privacy are increasingly important issues. The improvement in information security is highlighted in adopting digital patient records based on regulation, providers’ consolidation, and the growing need to exchange information among patients, providers, and payers. Design/methodology/approach Big data on health care are likely to improve patient outcomes, predict epidemic outbreaks, gain valuable insights, prevent diseases, reduce health-care costs and improve analysis of the quality of life. Findings In this paper, the big data analytics-based cybersecurity framework has been proposed for security and privacy across health-care applications. It is vital to identify the limitations of existing solutions for future research to ensure a trustworthy big data environment. Furthermore, electronic health records (EHR) could potentially be shared by various users to increase the quality of health-care services. This leads to significant issues of privacy that need to be addressed to implement the EHR. Originality/value This framework combines several technical mechanisms and environmental controls and is shown to be enough to adequately pay attention to common threats to network security.

The fall and rise of intellectual capital accounting: new prospects from the Big Data revolution

2018 ◽  
Vol 26 (3) ◽  
pp. 381-399 ◽  
Author(s):  
Matteo La Torre ◽  
Vida L. Botes ◽  
John Dumay ◽  
Michele Antonio Rea ◽  
Elza Odendaal
Keyword(s):  
Big Data ◽  
Intellectual Capital ◽  
Empirical Studies ◽  
User Interaction ◽  
Security And Privacy ◽  
Future Research ◽  
Content Type ◽  
Accounting Research ◽  
Science Theory ◽  
Practical Factors

Purpose As Big Data is creating new underpinnings for organisations’ intellectual capital (IC) and knowledge management, this paper aims to analyse the implications of Big Data for IC accounting to provide new conceptual and practical insights about the future of IC accounting. Design/methodology/approach Based on a conceptual framework informed by decision science theory, the authors explain the factors supporting Big Data’s value and review the academic literature and practical evidence to analyse the implications of Big Data for IC accounting. Findings In reflecting on Big Data’s ability to supply a new value for IC and its implications for IC accounting, the authors conclude that Big Data represents a new IC asset, and this represents a rationale for a renewed wave of interest in IC accounting. IC accounting can contribute to understand the determinants of Big Data’s value, such as data quality, security and privacy issues, data visualisation and users’ interaction. In doing so, IC measurement, reporting and auditing need to keep focusing on how human capital and organisational and technical processes (structural capital) can unlock or even obstruct Big Data’s value for IC. Research limitations/implications The topic of Big Data in IC and accounting research is in its infancy; therefore, this paper acts at a normative level. While this represents a research limitation of the study, it is also a call for future empirical studies. Practical implications Once again, practitioners and researchers need to face the challenge of avoiding the trap of IC accountingisation to make IC accounting relevant for the Big Data revolution. Within the euphoric and utopian views of the Big Data revolution, this paper contributes to enriching awareness about the practical factors underpinning Big Data’s value for IC and foster the cognitive and behavioural dynamic between data, IC information and user interaction. Social implications The paper is relevant to prepares, users and auditors of financial statements. Originality/value This paper aims to instill a novel debate on Big Data into IC accounting research by providing new avenues for future research.

Commentary on “Diabetes and people with learning disabilities: issues for policy, practice and education”

2020 ◽  
Vol 25 (1) ◽  
pp. 35-39 ◽  
Author(s):  
Brianne Redquest ◽  
Yona Lunsky
Keyword(s):  
Health Care ◽  
Learning Disabilities ◽  
Health Care Providers ◽  
Diabetes Care ◽  
Future Research ◽  
Care Providers ◽  
Family Carers ◽  
Content Type ◽  
Policy Practice

Purpose There has been an increase in research exploring the area of intellectual and developmental disabilities (IDD) and diabetes. Despite being described as instrumental to diabetes care for people with IDD, the role and experiences of family carers, such as parents and siblings, are often neglected in this research. However, it is clear that family carers do not feel that they have sufficient knowledge about diabetes. The purpose of this commentary is to extend the content from “Diabetes and people with learning disabilities: Issues for policy, practice, and education (Maine et al., 2020)” and discuss how family carers can feel better supported when caring for someone with IDD and diabetes. Design/methodology/approach This commentary discusses specific efforts such as STOP diabetes, DESMOND-ID and OK-diabetes for people with IDD including family carers. Encouragement is given for health care providers to recommend such programmes to people with IDD and their family carers. It is also suggested that health care providers involve family carers in diabetes care planning and implementation for people with IDD. Findings It is hoped that if changes are made to current diabetes practices and more research with family carers is conducted, diabetes prevention and management for people with IDD will be more successful and family carers can feel more confident in providing support to their loved ones. Originality/value Research exploring the role of family carers in diabetes care for people with IDD and diabetes is very limited. This commentary makes recommendations to help family carers feel better supported in their role. It also provides areas for future research.

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