Information systems audit implications of trading law compliance in e-commerce: A bibliometric analysis
Year: 2026
Type: article
Abstract: This paper offers a bibliometric review on trading law compliance in e-commerce and their relevance for IS audit and cyber risk management. Using VOSviewer and co-authorship mapping it identifies large clusters concerning corporate governance, board oversight, internal controls, ESG practices, blockchain, directors’ duties. We believe the answer lies in embedding that code into firm-wide governance and supercharging the surveillance tools of digital strata and deciphering journey incrementally for corporations to get a better handle on operational, regulatory, and cyber risks. The summary also provides an overview of emerging trends including due diligence and impact investing practices, and technologies that could be used as technological explanations for transparency requirements in the new tech age as part of regulatory compliance. Reducing the gap between policy and practice in this area of corporate behavior can help to expect a sound civil society contribution in the field of corporate accountability, protect stake holder’s rights and support the sustainable expansion of e-commerce. This paper provides insights for policy makers, auditors, and program managers on how compliance mechanisms in Internet-based surroundings can be more effective and at the same time adaptive.
Source: EDPACS
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7140136133