Purpose – Prior research suggests that significant impediments to the growth in electronic commerce exist, particularly in relation to international exchanges. This paper aims to investigate the respective roles of vendor location (domestic vs international) and web assurance seals in the...

Purpose – The purpose of this paper is to explore the impact on communication of changes in an accounting standard arising from the transition to International Financial Reporting Standards. It investigates inter and intragroup differences in measured connotative meaning of the old and new...

Purpose: The purpose of this paper is to investigate: how dimensions of tone vary across different forms of corporate accountability narrative; the impact of tone on readability; and the determinants of tone, including consideration of its use in impression management....

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 of the academic and professional literature....