What is it about?

When stakeholders can ask any question of a company about their results how will companies restrict disclosure of information that is sensitive

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Why is it important?

The internet makes information increasingly available. How will companies keep sensitive information from getting out.

Perspectives

Big data implies that more information about companies, people, governments, etc. has become available. When someone asks questions of this Big Data it is possible to obtain sensitive information. This paper looks at aspects of the questions that can be asked, and looks at a way to keep sensitive information secure.

Dr GRAHAM Gal
University of Massachusetts Amherst

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This page is a summary of: Query Issues in Continuous Reporting Systems, Journal of Emerging Technologies in Accounting, December 2008, American Accounting Association,
DOI: 10.2308/jeta.2008.5.1.81.
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