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Title: Using the Internet for financial disclosures: the Australian experience.
Epworth Authors: Wickramasinghe, Nilmini
Other Authors: Chan, Wai Kin
Keywords: Internet
Internet Financial Disclosure
IFD Quality
Public Accounting Firms
Voluntary Disclosure
Knowledge Management
Electronic Finance
Online Financial Disclosure
Electronic Financial Disclosure
Financial Information
Financial Statements
Annual Reports
Communication Devices
Chair of Health Informatics Management, Epworth HealthCare, Victoria, Australia
Issue Date: 2006
Publisher: Inderscience
Citation: Int. J. of Electronic Finance, 2006; 1(1): 118-150
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.
DOI: 10.1504/IJEF.2006.008841
ISSN: 1746-0077
Journal Title: International Journal of Electronic Finance
Type: Journal Article
Affiliated Organisations: Department of Accounting, Faculty of Economics, The University of Melbourne, Victoria 3010, Australia
Stuart Graduate School of Business, Illinois Institute of Technology, Chicago, IL 60661, USA
Type of Clinical Study or Trial: Review
Appears in Collections:Health Informatics

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