Purpose – This paper leverages the concept of business information intensity (BII) with the aim of developing a model to assess control deficiency risk (CDR) in organizations. BII measures the extent of use of IT by an organization in its products and value chain. Design/methodology/approach...

Purpose – The purpose of this study is to identify the taxonomies, and the quality and quantity of environmental and social information disclosed in the annual reports of Australian firms. Design/methodology/approach – Using content analysis, and the broad categories of the Global Reporting...

Purpose – This paper leverages the concept of business information intensity (BII) with the aim of developing a model to assess control deficiency risk (CDR) in organizations. BII measures the extent of use of IT by an organization in its products and value chain. Design/methodology/approach...

Purpose – Prior research suggests that significant impediments to the growth in electronic commerce exist, particularly in relation to international exchanges. This paper aims to investigate the respective roles of vendor location (domestic vs international) and web assurance seals in the...

The growth of the Internet and Web offers opportunities to both organisations and individuals. Some of this opportunity is lost to both though if Web site content is not accessible. To date this fact has received little attention. However, as the market matures and legal parameters surrounding...

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 of the academic and professional literature....

Purpose – Prior research suggests that significant impediments to the growth in electronic commerce exist, particularly in relation to international exchanges. This paper aims to investigate the respective roles of vendor location (domestic vs international) and web assurance seals in the...