Assessing the quality of Internet Financial Reporting disclosure in the digital era: towards Industrial Revolution 4.0 practice

Mathew Kevin Bosi, Mohd Noor Azli Ali Khan, Nelson Lajuni and Ag Kaifah Riyard bin Kiflee

International Journal of Business Information Systems, 2023, vol. 43, issue 3, 327-347

Abstract: The study provides a summary of literature review concerning the measures of Internet Financial Reporting (IFR) quality, involving exploration of 26 literatures from numerous accounting journals from 1999 to 2019. It adopts a methodology to obtain relevant papers that involves the process of identification and screening by matching the paper with justifiable criteria, ensuring that the papers are the most related ones and registered on the Australian Business Deans Council (2019) journal quality list. The study identifies several matters such as concern on the quality of IFR disclosure, variation of measuring instruments used and scope of coverage that may be rooted from IFR practices that are still largely unregulated and voluntary which are beneficial for future research. The study recognises the collaboration from regulatory bodies especially in reforming accounting standards for better IFR practices in order to enhance IFR quality which is vital in maintaining market efficiency, in line with the practice in Industrial Revolution 4.0.

Keywords: literature review; Internet Financial Reporting; IFR; measurements; quality; Corporate Internet Reporting. (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=132067 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbisy:v:43:y:2023:i:3:p:327-347

Access Statistics for this article

More articles in International Journal of Business Information Systems from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().