Whilst some authors have portrayed the Internet as a powerful tool for business and political institutions, others have … article, the unique nature and potential of the Internet are evaluated, and the struggle over this contested virtual space is …

the use of the Internet as a way of communicating with stakeholders and the extent to which this communication is or is … not two‐way. The evidence from the electricity industry in the UK is that the Internet is used but this use is selective … and there is little true dialogue. It appears that the Internet provides an opportunity for greater corporate …

The growth of the Internet and Web offers opportunities to both organisations and individuals. Some of this opportunity …

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 …

Purpose – The exponential growth in corporate reporting on the internet has created numerous opportunities and … challenges for the accounting and auditing profession, and regulators. This study aims to examine internet reporting practices of … – Although there has been an increase in both the number of companies and the types of information provided on the internet, the …

Purpose – The purpose of this paper is to examine the potential factors that may affect the level of corporate internet … et al. Ordinary least square multiple regression analysis is used to examine the determinants of the internet reporting …. In addition, the paper finds that some financial characteristics explain the variation in the degree of internet …

Purpose – The primary objective of this study is to investigate the utilization of the internet by the Turkish … influence the information disclosure level on the internet; and to investigate whether there is a significant difference between …‐listed companies. Originality/value – The study contributes to the scarce literature on internet reporting in developing countries and …

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 …