Immediate trends in Internet reporting

References

• Accounting Standards Board , ed. 1993 . The Role of Valuation in Financial Reporting , London : ASB . ASB
   Google Scholar
• American Institute of Certified Public Accountants , ed. 1994 . Improving Business Reporting – A Customer Focus , New York : Report of the AICPA Special Committee on Financial Reporting . AICPA
   Google Scholar
• Ashbaugh , H. , Johnstone , K. M. and Warfield , T. D. 1999 . Corporate reporting on the Internet . Accounting Horizons , 13 ( 3 ) : 241 – 258 .
   Google Scholar
• Barker , R. 1999 . “ Financial Reporting and Share Prices ” . In The Analysts' and Fund Manager' Views , London : PricewaterhouseCoopers .
   Google Scholar
• Beattie , V. , ed. 1999 . Business Reporting: The Inevitable Change? , Edinburgh : Institute of Chartered Accountants of Scotland .
   Google Scholar
• Benbast , I. and Taylor , R. N. 1978 . The impact of cognitive styles on information systems design . MIS Quarterly , 2 June : 43 – 54 .
   Google Scholar
• Bromwich , M. 1992 . Financial Reporting, Information and Capital Markets , London : Pitman .
   Google Scholar
• Bury , L. 1999 . On line and on time . Accountancy , August : 28 – 29 .
   Google Scholar
• CAROL UK . 1999 . Update on Internet Best Practice for Annual Reporting , March http: //www.carol.co.uk
   Google Scholar
• Debreceny , R. and Gray , G. 1999 . Financial reporting on the Internet and the external audit . European Accounting Review , 8 ( 2 ) : 335 – 350 .
   Google Scholar
• Debreceny , R. , Gray , G. and Barry , T. Accounting information in a networked world – resource discovery, processing and analysis' . American Accounting Association Annual Conference . New Orleans.
   Google Scholar
• Deller , D. , Stubenrath , M. and Weber , C. 1999 . A survey on the use of the Internet for investor relations in the USA, UK and Germany . European Accounting Review , 8 ( 2 ) : 351 – 364 .
   Google Scholar
• Dutton , W. , ed. 1996 . Information and Communication Technologies: Vision and Realities , Oxford : Oxford University Press .
   Google Scholar
• Edge , D. 1994 . “ The social shaping of technology ” . In Information Technology and Society , Edited by: Heap , N. , Thomas , R. , Einon , G. , Mason , R. and Mackay . London : Sage .
   Google Scholar
• Elliott , R. 1996 . Effect of Information Technology on Assurance Service Marketplace. New York. Special Committee on Assurance Services of the AICPA ,
   Google Scholar
• Ernst and Young . 2000 . Measures the Matter: A Report by the Center of Business Innovation , for the OECD) (available from www.businessinnovation.ey.com
   Google Scholar
• Financial Accounting Standards Board , ed. 2000 . “ Electronic Distribution of Business Reporting Information ” . In Business Reporting Research Project , Stamford, CT : FASB. Steering Committee Report Series .
   Google Scholar
• Fulk , J. and Steinfield , C. 1990 . Organizations and Communication Technology , London : Sage .
   Google Scholar
• Gowthorpe , C. and Flynn , G. 1997 . Reporting on the web: the state of the art . Accountancy , August : 68 – 69 .
   Google Scholar
• Green , G. and Spaul , B. 1997 . Digital accountability . Accountancy , May : 64 – 65 .
   Google Scholar
• Holland , J. B. 1998 . Private disclosure and financial reporting . Accounting and Business Research , 28 ( 4 ) : 255 – 269 .
   Google Scholar
• Howcroft , D. and Fitzgerald , B. 1998 . From utopia to dystopia: the twin faces of the Internet , London : Deloitte & Touche Chartered Accountants .
   Google Scholar
• Hussey , R. , Gulliford , J. and Lymer , A. 1998 . Corporate Communications and Financial Reporting on the Internet , London : Deloitte & Touche Chartered Accountants .
   Google Scholar
• Institute of Chartered Accountants in Scotland , ed. 1988 . Making Corporate Reports Valuable , Edinburgh : ICAS . ICAS
   Google Scholar
• Jensen , R. E. and Xiao , J. Z. 2001 . Customized Financial Reporting, Networked Databases and Distributed File Sharing . Accounting Horizons , 15 ( 3 )
   Google Scholar
• Jonas , G. and Young , S. 1998 . Bridging the gap: who can bring a user focus to business reporting? . Accounting Horizons , 12 ( 2 ) June : 154 – 159 .
   Google Scholar
• Lymer , A. The use of the Internet in company reporting: a survey and commentary on the use of the WWW in corporate reporting in the UK . BAA National Conference . March 21–25 1997 , Birmingham.
   Google Scholar
• Lymer , A. 1999 . The Internet and corporate reporting in Europe . European Accounting Review , 8 ( 2 ) : 289 – 301 .
   Google Scholar
• Lymer , A. , Debreceny , R. , Gray , G. L. and Rahman , A. 1999 . Business Reporting on the Internet , London : IASC .
   Google Scholar
• Nordberg , D. 1998 . Online Investor Relations , London : Net Profit Publications .
   Google Scholar
• Parker , L. D. 1982 . Corporate annual reporting: a mass communication perspective . Accounting and Business Research , Autumn : 279 – 286 .
   Google Scholar
• Petravick , S. and Gillett , J. 1998 . Distributing earnings reports on the Internet . Management Accounting (USA) , 80 ( 4 ) : 54 – 56 .
   Google Scholar
• Pirchegger , B. and Wagenhofer , A. 1999 . Financial information on the Internet: a survey of the homepages of Austrian companies' . European Accounting Review , 8 ( 2 ) : 383 – 395 .
   Google Scholar
• Schneider , G. and Bowen , P. User-customised financial reporting: the potential of database accounting and the Internet . Pacific Asia Conference on Information Systems . April 1997 .
   Google Scholar
• Sorter , G. 1969 . An ‘events' approach to basic accounting theory . The Accounting Review , January : 12 – 19 .
   Web of Science ®Google Scholar
• Spaul , B. 1997 . Corporate Dialogue in the Digital Age , London : ICAEW .
   Google Scholar
• Taylor , S. 1998 . Web Sites – A Missed Opportunity? Business Briefing , London : ICAEW .
   Google Scholar
• Trites , G. October 1999 . The impact of technology on financial and business reporting , October , Toronto : Report for the CICA .
   Google Scholar
• US Department of Commerce , ed. 1999 . The Emerging Digital Economy Available at www.ecommerce.gov/ed/
   Google Scholar
• Wallman , S. M. H. 1995 . The future of accounting and disclosure in an evolving world: the need for dramatic change . Accounting Horizons , 9 ( 3 ) : 81 – 91 .
   Google Scholar
• Wallman , S. M. H. 1997 . The future of accounting and financial reporting, part five: “Access” accounting . Accounting Horizons , 11 ( 2 ) : 103 – 116 .
   Google Scholar
• Xiao , Z. 1996 . Information technology and future approaches to financial reporting . Accounting Research , 99 ( 1 ) : 9 – 13 .
   Google Scholar
• Xiao , Z. , Dyson , J. and Powell , P. 1996 . The impact of information technology on corporate financial reporting: a contingency perspective . British Accounting Review , 28 ( 3 ) : 203 – 227 .
   Google Scholar