Corporate reporting on the Internet: Developing opportunities for research

Abstract

So far, there has been little research on the extent or implications of corporate reporting on the Internet. This paper identifies the type of work which has been done to date in this new field, and proceeds to outline some possible areas and questions for future research work. The discussion falls into the five following principal areas: Corporate governance, and the nature of the stakeholder/company relationship; The company’s viewpoint: incentives and disincentives for expanded financial reporting; Verification: the changing role of audit; Information/communication issues; Ethical, behavioural and philosophical aspects.

Citation

Gowthorpe, C. (2000), "Corporate reporting on the Internet: Developing opportunities for research", Journal of Applied Accounting Research, Vol. 5 No. 3, pp. 3-28. https://doi.org/10.1108/96754260080000791