Internet financial reporting, quality of information and auditor's responsibility in Egypt

Hala M.G. Amin and Ehab K.A. Mohamed

International Journal of Economics and Accounting, 2012, vol. 3, issue 3/4, 276-294

Abstract: The internet has been increasingly used for corporate dissemination of information, including providing annual reports on the internet. While the use of the internet for the communication of financial information has several benefits, there is little doubt it raises a variety of challenging issues. This paper identifies the challenges facing the quality of the information within the internet financial reporting environment and its implications on the auditor's responsibility. The paper provides an insight into the Egyptian auditors' perceptions regarding internet financial reporting practices and the effect of such practices on the quality of the information available for the users as well as on the auditor's responsibilities in relation to information generated within such environment.

Keywords: internet financial reporting; information quality; auditing; Egypt; financial disclosure; auditor responsibility; web-based financial reporting; annual reports; financial information; auditor perceptions. (search for similar items in EconPapers)
Date: 2012
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