New Media and External Accounting Information: A Critical Review

Abstract

The proliferation of new media has initiated substantial changes in both the production and consumption of accounting information. The implications for accounting research and practice are thus considerable. Consequently, this paper represents a critical review of the relevant literature on new media and accounting information. A complete bibliography, along with additional analyses, are available online at the project website: http://www.newmediaandcapitalmarkets.org/

Keywords: New media, social media, accounting, capital markets, finance, investors, communication, Twitter, Facebook, Blogs