... corporate disclosures and is both descriptive and explicative. It analyzes the use of the internet to disseminate corporate information and examines the extent of web‐based corporate disclosure by developing a set of disclosure indexes. To test the authors' hypotheses, an OLS regression framework...

...Ali Uyar Purpose The primary objective of this study is to investigate the utilization of the internet by the Turkish companies listed on the Istanbul Stock Exchange (ISE) for corporate reporting; to determine the company characteristics that influence the information disclosure level...

...Doaa Aly; Jon Simon; Khaled Hussainey Purpose The purpose of this paper is to examine the potential factors that may affect the level of corporate internet reporting by Egyptian listed companies. Design/methodology/approach The content analysis approach to examine the information cited...

...Jagdish Pathak; Iqbal Khadaroo Purpose The exponential growth in corporate reporting on the internet has created numerous opportunities and challenges for the accounting and auditing profession, and regulators. This study aims to examine internet reporting practices of companies in Malaysia...

...Richard Fisher; Peter Oyelere; Fawzi Laswad The use of the Internet for financial reporting creates unique opportunities and challenges for the auditing profession. This exploratory study identifies the key audit implications of Internet financial reporting through a comprehensive review...

...Russell Williams; Rulzion Rattray The growth of the Internet and Web offers opportunities to both organisations and individuals. Some of this opportunity is lost to both though if Web site content is not accessible. To date this fact has received little attention. However, as the market matures...

.... This information should be useful to Web designers and information service providers. © MCB UP Limited 2003 Internet Information systems Customer service Service quality Factor analysis Achieving quality in customer service is a growing concern of many companies. There is no value...

...Stuart Martin Cooper This paper is located within the corporate social reporting and stakeholder management literature. It is concerned with the use of the Internet as a way of communicating with stakeholders and the extent to which this communication is or is not two‐way. The evidence from...

...Lez Rayman‐Bacchus Corporate governance systems aim to supervise and guide corporate behaviour. Information and communication technologies and in particular the Internet are providing unprecedented scope for innovative behaviour, both undesirable and useful, and as means for greater scrutiny...

...Martin John Broad; Marian Matthews; Kerry Shephard The Internet is becoming more widely used by academic institutions to support the learning and teaching activities of students and academic staff. Whilst this is a very efficient mechanism, it is, arguably, important that there are adequate...

...Steve Conway; Ian Combe; David Crowther Whilst some authors have portrayed the Internet as a powerful tool for business and political institutions, others have highlighted the potential of this technology for those vying to constrain or counter‐balance the power of organizations, through e...

... for Quality Management Globalization Business development Internet Wales The vision of CELTEC/ELWa is to develop a high quality, job‐creating, innovative and skills‐based economy that results in a confident, forward‐looking culture where everyone can realize their own potential. In delivering...

...Fernando B. Xavier; Robert A. Hunt This paper revisits a typical bricks and mortar company that had successfully applied strategy development and deployment methodologies such as Hoshin and QFD to their transformation process. With the explosive growth of the Internet, and the increasingly...

... transactions and in particular, its impact on the tax base in Hong Kong. The popular view among many tax authorities is that the current taxing rules are sufficient to deal with Internet trading and that it does not require a fundamental rewriting of international or domestic tax principles even for source...

...Nikki Gaertner; Malcolm Smith The increased use of the Internet has suggested that there may be many advantages to both suppliers and consumers in using e‐commerce in a Web‐based environment. However, numerous concerns and disadvantages have also been expressed, mainly in the academic literature...

...Zabihollah Rezaee; Rick Elam; Ahmad Sharbatoghlie Technological advances (e.g. e‐commerce and the Internet) have changed business practices and the process of recording and storing business transactions. Extensible Business Reporting Language (XBRL) will soon be built into accounting and reporting...

...Matthew J. Elsmore Examines the current protection afforded to brand owners within the realms of cyberspace, specifically the World Wide Web. Trade mark law currently provides a benchmark for the law and its attempt to regulate the problematical operation of Internet addresses and Web sites...