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Corporate reporting on the Internet: Audit issues and content analysis of practices

Richard Fisher (Lincoln University, Canterbury, New Zealand)
Peter Oyelere (Sultan Qaboos University, Oman and Lincoln University, Canterbury, New Zealand)
Fawzi Laswad (Massey University, Palmerston North, New Zealand)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 April 2004



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. Further, the study analyses the contents of all listed company Websites in New Zealand to assess the nature and extent of current audit‐related Web practices. The relatively high degree of similarity between New Zealand's auditing standards and those of other jurisdictions (e.g. International Standards of Auditing and auditing standards in countries such as the UK, Australia and the USA) contributes towards the international generalisability of the content analysis. The literature review highlighted issues relating to the auditor's role and responsibilities, the audit report, and audit procedures. The results of the content analysis of auditor Web‐related practices reveal several significant concerns for the auditing profession in relation to the presentation, context, and content of the audit report in a Web‐based environment.



Fisher, R., Oyelere, P. and Laswad, F. (2004), "Corporate reporting on the Internet: Audit issues and content analysis of practices", Managerial Auditing Journal, Vol. 19 No. 3, pp. 412-439.



Emerald Group Publishing Limited

Copyright © 2004, Emerald Group Publishing Limited

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