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Keywords: Online reporting
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Journal Articles
Accounting, Auditing & Accountability Journal (2025) 38 (9): 163–188.
Published: 18 March 2025
... to other types of users and often provide only small-sample evidence. The emergence of online reporting presents new opportunities to researchers to investigate how the usage patterns of firms’ reports have been evolving among users. These opportunities are amplified by the parallel emergence of big...
