The Internet is increasingly used by companies to disseminate financial information. However, the extent to which the use of this new medium will change corporate reporting practice has received surprisingly little debate in the published literature. To widen the participation in the debate,...

Purpose – Electronic filing (e‐filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help from tax advisers as ambitious e‐filing targets increase the interaction between taxpayers, tax agents and...

The methodologies and the mode of delivery for accounting courses are undergoing dynamic changes as Internet‐based teaching techniques continue to expand into higher education. Private, for‐profit organisations are developing accredited courses and degrees that can be completed at any...

Purpose – Electronic filing (e-filing) of personal tax returns has become a global trend in developed countries. An increasing number of individual UK taxpayers are seeking help from tax advisers as ambitious e-filing targets increase the interaction between taxpayers, tax agents and...

The Securities and Exchange Commission (SEC) in the United States mandated a new digital reporting system for US companies in late 2008. The new generation of information provision has been dubbed by Chairman Cox, ‘interactive data' (SEC, 2006). Despite the promise of its name, we find that in...

This paper is based on a study into executive share option (ESO) schemes. It deals with the practical problems that need to be addressed when valuing and accounting for such options. In particular it makes a contribution to the debate as to whether the financial accounts can give a 'true and...