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| Author: | Xiao, Z. Jones, M. J. Lymer, A. |
| Title: | Immediate trends in Internet reporting |
| Journal: | European Accounting Review
2002 : VOL. 11:2, p. 245-275 |
| Index terms: | Financial reporting Financial accounting Internet |
| Language: | eng |
| Abstract: | The paper posits that the future of Internet-based financial reporting is contingent on technological and non-technological factors. This proposition is evaluated using the opinions of the immediate trends in online reporting obtained from seventeen UK experts in accounting and/or the Internet who responded to an open-ended questionnaire. These experts were from academics, auditors, regulators, reporting companies and users of corporate reports. |
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