Does Internet reporting improve the accessibility of financial reporting in a global world? A comparative study of New Zealand and Indian companies

Chatterjee, Bikram and Hawkes, Lindsey 2008, Does Internet reporting improve the accessibility of financial reporting in a global world? A comparative study of New Zealand and Indian companies, Australasian accounting business and finance journal, vol. 2, no. 4, pp. 33-56.

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Title Does Internet reporting improve the accessibility of financial reporting in a global world? A comparative study of New Zealand and Indian companies
Author(s) Chatterjee, Bikram
Hawkes, Lindsey
Journal name Australasian accounting business and finance journal
Volume number 2
Issue number 4
Start page 33
End page 56
Total pages 24
Publisher University of Wollongong
Place of publication Wollongong, N.S.W.
Publication date 2008-12
ISSN 1834-2019
1834-2000
Keyword(s) web-based reporting
accessibility of information
information disclosure
Summary  The accessibility of business reporting, including financial reports on company websites is not necessarily increased by providing more information on websites. The quality of Internet-based information is affected by both the accessibility and quantity of information provided. However, the accessibility of the information is an under researched area. This paper contributes to the existing body of knowledge on webbased business reporting, by considering the dimension of accessibility in terms of website appearance and visual design from four different perspectives. The aim is to consider the differences that occur in website organisation as a way of considering the accessibility of information provided on company websites. The paper considers the differences in the accessibility of website information between New Zealand and Indian companies as a means of demonstrating the variation that can occur across countries as well as within the same reporting structure. We conclude that Internet financial reporting does provide the illusion of comparability but without a more sustained focus on the harmonisation of terminology and attributes included in Internet reporting, the potential for comparison is reduced.
Language eng
Field of Research 150103 Financial Accounting
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1.1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2008, University of Wollongong
Persistent URL http://hdl.handle.net/10536/DRO/DU:30075029

Document type: Journal Article
Collection: Department of Accounting
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