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Using the internet for financial disclosures: the Australian experience

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  • Wai Kin Chan
  • Nilmini Wickramasinghe
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    Abstract

    The internet is a powerful communication device. It is no surprise then that companies are moving towards using the internet as a communication device for the distribution of financial information. Thus, making the internet a new voluntary disclosure medium. This paper explores this new opportunity for the internet; as a voluntary disclosure medium. This is done by extending previous studies, which have examined the effect Public Accounting (PA) firm quality has on the adoption of Internet Financial Disclosure (IFD) and testing this in the Australian context. The empirical results show that, while accounting firm size plays a significant role in explaining the IFD quality, the PA firm quality is not important for the IFD adoption which in turn has far reaching implications for using the internet as a tool for financial disclosures.

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    Bibliographic Info

    Article provided by Inderscience Enterprises Ltd in its journal Int. J. of Electronic Finance.

    Volume (Year): 1 (2006)
    Issue (Month): 1 ()
    Pages: 118-150

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    Handle: RePEc:ids:ijelfi:v:1:y:2006:i:1:p:118-150

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    Web page: http://www.inderscience.com/browse/index.php?journalID=171

    Related research

    Keywords: internet financial disclosure; IFD quality; auditing; public accounting firms; PA firm quality; voluntary disclosure; knowledge management; KM; e-finance; electronic finance; Australia; online financial disclosure; electronic financial disclosure; financial information; financial statements; annual reports.;

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    Cited by:
    1. Dr. Mohd Noor Azli bin Ali Khan Author_Email: mnazli@yahoo.com & Prof. Dr. Noor Azizi bin Ismail, 2011. "Malaysian Academics’ Perceptions Of Internet Financial Reporting," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-024-163, Conference Master Resources.
    2. Doaa Aly & Jon Simon & Khaled Hussainey, 2010. "Determinants of corporate internet reporting: evidence from Egypt," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(2), pages 182-202, February.
    3. Dr. Mohd Noor Azli bin Ali Khan & Professor Dr. Noor Azizi bin Ismail, 2011. "The Use Of Disclosure Indices In Internet Financial Reporting Research," Journal of Global Business and Economics, Global Research Agency, vol. 3(1), pages 157-173, July.

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