Internet Reporting: Current Trends and Trends by 2010

34 Pages Posted: 21 Sep 2003

See all articles by Michael J. Jones

Michael J. Jones

Cardiff University - Cardiff Business School

Jason Zezhong Xiao

Cardiff Business School, Cardiff University

Abstract

This paper reports the views of the immediate trends and trends by 2010 in Internet-based financial reporting provided by 19 experts in accounting and/or the Internet. Specifically, this paper reports these expert's predictions on what will and will not happen, when it will happen and what will be different between these two time periods. The predictions were obtained through two stages: an open ended questionnaire and a structured Likert scale questionnaire which was subsequently constructed. According to our experts, many predictions found in the prior literature will materialise (such as the Internet will become increasingly important in disseminating corporate information). However, the experts also rejected some prior forecasts (such as free access to disaggregated corporate data and real-time reporting). Many aspects of financial reporting will remain the same between the two time periods although there will be significant differences. Our experts portrayal of the future of Internet reporting can be seen as a ladder. Issues of importance at the lower rungs of the ladder are more basic (such as the survival of the hardcopy reports); while at the higher rungs of the ladder issues are more complex (for instance, the possibility of real-time reporting and continuous auditing).

JEL Classification: M41, M45, M49

Suggested Citation

Jones, Michael J. and Xiao, Jason Zezhong, Internet Reporting: Current Trends and Trends by 2010. Accounting Forum, Vol. 27, pp. 132-165, June 2003. Available at SSRN: https://ssrn.com/abstract=422041

Michael J. Jones (Contact Author)

Cardiff University - Cardiff Business School ( email )

Aberconway Building
Colum Drive
Cardiff, CF10 3EU
United Kingdom

Jason Zezhong Xiao

Cardiff Business School, Cardiff University ( email )

Aberconway building
Colum Drive
Cardiff, CF10 3EU
United Kingdom

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