Purpose This study aims to examine the association between firm size, profitability,
leverage, auditor type and internet reporting and investigate the moderating effect of legal …

Purpose The purpose of this paper is to examine the effect of board of directors and audit
committee effectiveness on the level of internet financial reporting (IFR) disclosure practices …

Purpose This study aims to examine the contribution of board role performance and
isomorphic forces on internet financial reporting. Design/methodology/approach This study …

This study aims to develop a study of specific features by examining current developments in
online reporting. This is important to improve researchers' understanding of the development …

This study is focusing on the voluntary corporate strategic information disclosure and the use
of internet as a disclosure channel. The study objectives are to observe the Malaysian …

Purpose–The purpose of this paper is to explore the perceptions of auditors in Egypt toward
the role that continuous auditing (CA) can play in offsetting the challenges facing the quality …

Purpose The purpose of this paper is to shed light on the relationship between the Internet
Financial Reporting (IFR) levels and corporate characteristics. It is assumed that the …

Purpose The purpose of this paper is to report on the results of study carried out to examine
the contribution of intellectual capital (IC) and isomorphic forces (IF) to internet financial …

Purpose–The purpose of this paper is to explore the sophistication of internet financial
reporting (IFR) for Turkish listed firms and explore firm‐specific drivers. Design/methodology …

Purpose The purpose of this study is to provide a detailed descriptive account and analysis
of corporate internet reporting (CIR) practices among non-financial companies listed on the …