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The purpose of this paper is to investigate the cross-country determinants of the extent of firm information disseminated via company register (CR) websites.

The authors develop an index model (CR score) designed to capture the extent of regulated firm information disseminated via CR websites. The proposed index is applied to a unique sample of 137 countries. Following prior literature, the proposed index covers three dimensions: data availability, data accessibility and data serviceability. The index composition and the URLs of the CR websites are provided as an exhibit to this paper.

Across a variety of tests and sample compositions, the authors find consistent evidence that countries with a relatively high level of internet penetration, those that facilitate cross-border trading and those with higher governance quality show higher CR scores. The results are generally in line with theories of regulation.

The results of this paper speak directly to the current regulatory initiatives which aim to foster information acquisition and processing via company registers.

The authors provide early empirical evidence on the cross-country variation of dissemination of firm information via CR websites for a unique sample of 137 countries. Investors, analysts and other users of financial statements should be aware of the underlying factors that influence the extent and accessibility of firm information.

The purpose of this paper is to empirically investigate the influence of several firm-specific characteristics on the extent of voluntary disclosure in eXtensible business reporting language (XBRL).

A disclosure checklist consisting of 54 financial and non-financial items in XBRL format is developed to examine the extent of voluntary disclosure in the 2008 annual reports of 51 US listed firms.

The results show that firm size and firms' level of innovativeness are significantly and positively related to the extent of overall disclosures.

There are, however, several limitations in the study. First, a relatively small sample size of 51 firms from the year 2008. Second, the construction of an unweighted disclosure index based on the elements, which were voluntarily disclosed, may not be the best measurement. It might be interesting to replicate this study based on a larger sample size from another voluntary filing program.

The findings of this study should be of interest to firms that prepare, “clients” that use and regulators that monitor financial reporting disclosures in XBRL.

With the rapid development of technology in the era of digitalization, Industry 4.0 has become a reference for R&D studies in various sectors. The rapid development of technology makes the life of societies and people easier. For this reason, governments tend to develop their technologies and to encourage organizations in this field for this purpose. The concept of Industry 5.0 or Society 5.0 explains the revolution in people's lives with the development of the Fourth Industrial Revolution. Today, many interrelated factors are rapidly preparing people for a complex and volatile future. This situation is accepted as the “new normal” and is defined as VUCA-RR (Volatility, Uncertainty, Complexity, Ambiguity, Rapidity, Radicality). Variability refers to the increasing pace of change, uncertainty, unpredictability in life. Complexity indicates difficulties in relationships in life, and ambiguity indicates difficulties in understanding the events around us. The advancement and widespread use of digital technologies will enable organizations to develop sustainable strategies by providing them with the opportunity to grow by achieving sustainable competitiveness and profit in the VUCA-RR environment.

While the studies on the use of smart robots in the production, which is known as the Industry 4.0 revolution, continue rapidly, the competition race is in the right proportion with this and businesses that do not want to fall behind the age have to follow the developments in Industry 4.0 and adapt. This chapter examines the Industry 4.0 revolution and its effect on accounting. Incorrect information from one of the business departments affects the entire system. Especially in the accounting department, which records the financial movements of the business and reports the results of them, and which is effective in making decisions that affect the whole business based on these results, the use of smart systems helps to reduce human-made mistakes and the system to act faster while also the systems used in traditional accounting are abandoned. However, brain power is still required, which must analyze the results. While the revolution is still developing, there are a lot of theories about the future. The expected outcome of these is that with the revolution, the need for brain power to analyze system outputs will increase, even if the need for human labour in the industry decreases. In this context, especially those who perform the accounting profession must constantly renew themselves.