The use of the Internet for financial reporting creates unique opportunities and challenges for the auditing profession …. This exploratory study identifies the key audit implications of Internet financial reporting through a comprehensive review …

disclosures and is both descriptive and explicative. It analyzes the use of the internet to disseminate corporate information and … analysis shows that French firms are using the internet to disseminate existing rather than timely information. The results … also show that voluntary disclosures are more suited for the internet than mandatory disclosures. Research limitations …

It would not be an exaggeration to claim thatthe Internet is now ubiquitous, playing asubstantial role in both our … personal andprofessional lives. IT industry observers andpractitioners alike regard the emergence ofthe Internet as having the … satisfaction and e-commerce -- E-CRM -- Stakeholder communication and the Internet in UK electricity companies -- Audit and control …