The development and intellectual structure of continuous auditing research✩
The advances and continuous development of technology have been identified as
significant influences on the accounting profession (AICPA, 1998). In the last twenty years …
significant influences on the accounting profession (AICPA, 1998). In the last twenty years …
Determinants of internet financial reporting by New Zealand companies
The development of the Internet as a global medium for the dissemination of corporate
financial information creates a new reporting environment. Extensive literature examines the …
financial information creates a new reporting environment. Extensive literature examines the …
Corporate reporting on the Internet: Audit issues and content analysis of practices
The use of the Internet for financial reporting creates unique opportunities and challenges
for the auditing profession. This exploratory study identifies the key audit implications of …
for the auditing profession. This exploratory study identifies the key audit implications of …
The production and use of semantically rich accounting reports on the Internet: XML and XBRL
Most major corporations in the US (and a growing number of companies around the world)
are reporting some level of financial information on their Web sites. However, it is not clear …
are reporting some level of financial information on their Web sites. However, it is not clear …
Financial reporting on the internet by leading Japanese companies
C Marston - Corporate communications: An international journal, 2003 - emerald.com
Financial reporting on the Internet is an activity that has increased in recent years. This
paper reports the results of a survey of Internet reporting by the top 99 Japanese companies …
paper reports the results of a survey of Internet reporting by the top 99 Japanese companies …
The emancipatory potential of online reporting: the case of counter accounting
Purpose–The purpose of this paper is to elaborate upon the notion of counter accounting, to
assess the potentiality of online reports for counter accounting and hence for counter …
assess the potentiality of online reports for counter accounting and hence for counter …
Internet and the future of reporting in Europe
A Lymer - European Accounting Review, 1999 - Taylor & Francis
Pressure is being applied on companies right across Europe to distribute more corporate
information, in more usable ways, with fewer time delays. The delivery of corporate …
information, in more usable ways, with fewer time delays. The delivery of corporate …
Economic consequences of internet financial reporting
A Wagenhofer - Schmalenbach Business Review, 2003 - Springer
The paper considers two major economic effects created by the Internet for financial
accounting and disclosure. First, the Internet changes the costs of information processes and …
accounting and disclosure. First, the Internet changes the costs of information processes and …
Measuring and explaining the quality of Internet investor relations activities: a multinational empirical analysis
L Bollen, H Hassink, G Bozic - International Journal of Accounting …, 2006 - Elsevier
This study extends prior research on the use of the Internet for investor relations (IR)
activities by investigating the quality determinants of IR websites. Detailed data on IR …
activities by investigating the quality determinants of IR websites. Detailed data on IR …
An examination of the comprehensiveness of corporate internet reporting provided by London‐listed companies
Recent changes in the regulatory environment of the London Stock Exchange are aimed at
prohibiting selective disclosure and enhancing the credibility of reporting. Using an …
prohibiting selective disclosure and enhancing the credibility of reporting. Using an …