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| Author: | Lymer, A. Debreceny, R. |
| Title: | The Auditor and Corporate Reporting on the Internet: Challenges and Institutional Responses |
| Journal: | International Journal of Auditing
2003 : JUL, VOL. 7:2, p. 103-120 |
| Index terms: | FINANCIAL REPORTING INTERNET AUDITING STANDARDS INFORMATION TECHNOLOGY |
| Language: | eng |
| Abstract: | The use of Internet technology for corporate reporting is now a well-established activity in countries that have developed securities markets, raising many questions for the provision of audit and assurance on such reports. This paper reviews the state of guidance provided by securities regulators and audit standards setters. The authors point in particular to shortcomings related to the way in which users interact with Internet financial reporting web sites, the implications of this interaction and on what the authors term 'information component' technologies such as the XML-based extensible Business Reporting Language (XBRL). The paper sets out a range of institutional standards setting and technological solutions to these issues. |
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