The International Journal of Digital Accounting Research最新文献_第7页

Corporate information transparency on the Internet by listed companies in Spain (IBEX35) and Mexico (IPYC) 西班牙(IBEX35)和墨西哥(IPYC)上市公司在互联网上的企业信息透明度

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V12_1

G. Turrent, L. R. Ariza

{"title":"Corporate information transparency on the Internet by listed companies in Spain (IBEX35) and Mexico (IPYC)","authors":"G. Turrent, L. R. Ariza","doi":"10.4192/1577-8517-V12_1","DOIUrl":"https://doi.org/10.4192/1577-8517-V12_1","url":null,"abstract":"Financial and non-financial disclosure play a central role in the functioning of capital markets. In this context, the Internet has been adopted as an effective mechanism for large companies to disseminate corporate information. The institutional theory approach has been applied to identify both formal (fundamentally legal and economic) and informal factors that significantly influence listed companies� level of corporate transparency on the Internet. Our work aims to build on existing study by focusing on two main objectives. Firstly, to make a comparative study of the corporate transparency of listed companies from Mexico and Spain by creating an index of corporate transparency on the Internet (e-CTI). And secondly, to identify the factors that affect this index using multiple regression analysis. Our study population is comprised of 70 companies, of which 35 belong to the Mexican Price and Quotations Index (IPyC) and 35 to the Spanish IBEX 35 index. The descriptive analysis reveals significant differences in the level of information disclosure between the two countries. The companies listed in Mexico obtain an e-CTI of 59%, while the Spanish ones register 80%, i.e. more importance is assigned to the disclosure of corporate governance data in Spain than in Mexico. Furthermore, this analysis shows that the factors most telling with regards to corporate transparency are the strength and application of law, GDP per capita, inflation and firm-level variables such as ownership concentration and Chairman of the Board-Chief Executive Officer (COB-CEO) duality. However, other variables such as board size and composition, profitability, leverage and firm size are not significant for the purposes of this analysis. Our work is of great relevance today, since most studies have focused on developed countries, mainly in the U.S. and Europe, with few comparisons being made between developed and developing countries, such as Spain and Mexico.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126277432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 46

The opportunity economy : enduring lessons from the ride and fall of the new economy 机会经济:新经济兴衰的持久教训

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V2_1

Michael G. Alles, A. Alles

{"title":"The opportunity economy : enduring lessons from the ride and fall of the new economy","authors":"Michael G. Alles, A. Alles","doi":"10.4192/1577-8517-V2_1","DOIUrl":"https://doi.org/10.4192/1577-8517-V2_1","url":null,"abstract":"In this paper we argue that the business model underlying the new economy is based on the\u0000following interrelated and self-reinforcing forces:\u00001. The development of a new strategy of opportunity, which focuses on the use of creative innovation\u0000to open up new market spaces, rather than using exploitive innovation to prolong the life of\u0000existing products.\u00002. The democratization of competition thanks to the Internet and to process outsourcing.\u00003. Taken together, these forces result in a profound shift in the source of value creation in firms\u0000from processes and physical assets to people.\u0000With the drivers of business success so fundamentally transformed, almost all aspects of the\u0000firm and its management also need to change, from valuation, resource allocation and worker\u0000compensation, to what it takes to retain workers and promote innovation. But while the rules of\u0000business have changed, there has not been a corresponding shift in awareness among most managers.\u0000Assuming that there is nothing new in the New Economy is a profound and dangerous mistake.\u0000Managers that are so short sighted will find that they have not only lost out on the opportunities that\u0000the new economy continues to provide, but that the market downturn has only deferred, rather than\u0000eliminated, the threats that change poses to their firms.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129726279","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Developments in Internet financial reporting : review and analysis, across five developed countries 互联网财务报告的发展:五个发达国家的回顾与分析

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V3_6

Amir Allam, A. Lymer

{"title":"Developments in Internet financial reporting : review and analysis, across five developed countries","authors":"Amir Allam, A. Lymer","doi":"10.4192/1577-8517-V3_6","DOIUrl":"https://doi.org/10.4192/1577-8517-V3_6","url":null,"abstract":"Internet based corporate reporting is wide spread amongst companies of all sizes in\u0000most countries around the world. The development of online reporting practice has been\u0000rapid, largely mirroring, and motivated by, the development of the world-wide-web since\u00001994, being the primary Internet medium for online reporting. A number of studies of these\u0000developments have occurred over this time seeking to plot how companies are exploiting the\u0000media of the Internet and how they are developing their reporting practices in response to this\u0000ubiquitous route to current and potential investors, and other stakeholders. In this paper, we\u0000develop this literature further by extending the benchmarks that have been created to monitor\u0000this activity since the mid 1990s. This study focuses on the very largest companies in five\u0000countries around the world. It examines online reporting practices of 250 companies at the\u0000end of 2001 and in early 2002 by creating a detailed attribute analysis of common factors\u0000across the companies examined. In addition to illustrating developments in online reporting\u0000practices since the previous extensive studies were conducted in 1999 and early 2000, the\u0000results provide new insight into recent changes in this domain. It particularly illustrates how\u0000newer, more interactive, aspects of Internet technologies are now being exploited to enable us\u0000to benchmark these activities to follow their use in the near future. The paper then addresses\u0000the relationship between the size of companies and its level of reporting practices, and the\u0000differences between reporting practices of large companies listed primarily in the different\u0000countries examined. These results illustrate that reporting practices differ significantly between\u0000companies in different domains.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129727773","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 166

The Predictive Audit Framework 预见性审计框架

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V13_2

Siripan Kuenkaikaew, M. Vasarhelyi

引用次数: 33

The Accounting Decisions and Their Modelling by Using Specialized Computer-Based Tools 利用专门的计算机工具进行会计决策及其建模

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V7_2

Sabina-Cristina Mihalache

引用次数: 4

Performance disclosure on the web: an exploration of the impact of managers¿ perceptions of stakeholder concerns 网络上的绩效披露:探讨管理者对利益相关者关注的看法的影响

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V6_6

W. Aerts, D. Cormier, I. M. Gordon, M. Magnan

引用次数: 28

Digital reporting formats : users' perceptions, preferences and performances 数字报告格式:用户的感知、偏好和表现

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-v9_3

E. Ghani, Fawzi Laswad, S. Tooley

{"title":"Digital reporting formats : users' perceptions, preferences and performances","authors":"E. Ghani, Fawzi Laswad, S. Tooley","doi":"10.4192/1577-8517-v9_3","DOIUrl":"https://doi.org/10.4192/1577-8517-v9_3","url":null,"abstract":"This study examines users� perceptions of three digital reporting formats: PDF, HTML and XBRL. Using public accounting practitioners as participants, this study examines users� perceptions of different reporting formats used in disseminating financial information. This study includes examining the link between users� perceptions and preferred reporting format and whether these perceptions are similar to the quality of their decision in the completion of a specific task. This study follows Davis (1989, p. 320) who defined perceptions into 2: perceived usefulness as �the degree a user believes that a particular aid would enhance his performance� and perceived ease of use as �the degree to which a user believes that using a particular aid would reduce or be free of effort�. The results indicate that users� perceptions of usefulness among the digital reporting formats differ significantly. However, perceptions of ease of use are similar across the three digital reporting formats. Users� perceptions are also found to influence their preferred reporting format. The findings also show that users� perceptions of usefulness are analogous to their decision accuracy for HTML and XBRL formats but not for PDF format. Perceptions of ease of use, however, do not correspond to actual cognitive effort for all reporting formats. The results indicate that if more advanced forms of digital reporting are to be encouraged, there is also the need for users to be made more aware of the benefits to be gained from the different forms of reporting.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116799746","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 39

Adopting XBRL in Italy: Early evidence of fit between Italian GAAP Taxonomy and current reporting practices of non-listed companies 在意大利采用XBRL:意大利GAAP分类法与非上市公司当前报告实践之间契合的早期证据

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V11_3

Diego Valentinetti, M. A. Rea

引用次数: 30

Exploring Information Technology Governance (ITG) in Developing Countries: AN Empirical Study 发展中国家的信息技术治理:一个实证研究

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V7_4

Ahmad A. Abu-Musa

{"title":"Exploring Information Technology Governance (ITG) in Developing Countries: AN Empirical Study","authors":"Ahmad A. Abu-Musa","doi":"10.4192/1577-8517-V7_4","DOIUrl":"https://doi.org/10.4192/1577-8517-V7_4","url":null,"abstract":"The objective of this study is to explore the current performance of information\u0000technology governance (ITG) in Saudi organizations using the balanced scorecard model\u0000introduced by the ITG Institute (ITGI, 2005). An empirical survey was carried out to achieve this\u0000purpose. Five hundred questionnaires were randomly distributed to a representative sample of\u0000Saudi organizations and the response rate was 29.5%. The results of the study reveal that the vast\u0000majority of respondents reported the importance of ITG performance measures. A majority of\u0000them reported it had been measured, but a smaller number believe that such measures have\u0000actually been used in evaluating the ITG performance in their organizations. The results of this\u0000study suggest that Saudi organizations should achieve better governance of their IT in order to\u0000ensure that an organization�s IT strategy is aligned with and supports the overall organization�s\u0000strategy-- that IT supports the organization�s ability to exploit opportunities and maximize\u0000benefits. The results also suggest that Saudi organizations should use their IT resources more\u0000responsibly and manage their IT-related risks appropriately in order to champion the IT\u0000development for the success of their businesses.","PeriodicalId":404481,"journal":{"name":"The International Journal of Digital Accounting Research","volume":"28 36","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113954974","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 35

Internal control computerization for derivatives 衍生品内部控制电算化

The International Journal of Digital Accounting Research Pub Date : 1900-01-01 DOI: 10.4192/1577-8517-V12_5

Seokjoo Andrew Chang, Guy D. Fernando, Mohamed E. Hussein, Kinsun Tam

引用次数: 0