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1 – 10 of over 2000
Article
Publication date: 1 April 2004

K. Barac

The inherent nature of the Internet affects financial reporting in the sense that information on a website is available to anyone, anywhere and at any time. Financial reporting on…

Abstract

The inherent nature of the Internet affects financial reporting in the sense that information on a website is available to anyone, anywhere and at any time. Financial reporting on the Internet reduces the cost of financial reporting, makes instantaneous reporting a reality, adds breadth and depth to business reporting, allows analytical tools to be used on underlying business data and makes it easier to disseminate reports to any place in the world where there is a computer. A cursory exploration of financial reporting on the websites of South African companies reveals great variations in terms of the amount of content (e.g. summary financial statements vs detailed financial statements), the style of presentation (e.g. similar to paper‐based reports vs inclusion of multi‐media) and the manner in which companies incorporate navigation aids (e.g. hyperlinks, search boxes and others). The advantages of the Internet as a new mode of information dissemination are clear, but Internet financial reporting creates a number of challenges for companies and their auditors as well as for regulatory and standard‐setting organisations. This paper assesses Internet reporting in South Africa. It explores the manner in which financial and certain non‐financial information is presented on companies’ websites and determine whether reporting practices on the websites of South African companies differ fromthose of their international counterparts. The study revealed that although Internet usage in South Africa has expanded as a medium for presentation of financial information via companies’ websites, top South African companies use their websites as a bulletin board with limited real‐time financial information and note disclaimers.

Article
Publication date: 1 October 2004

K. Barac

This paper examines international pronouncements on the audit function and Internet financial reporting and assesses whether the practices and policies reflected in these…

Abstract

This paper examines international pronouncements on the audit function and Internet financial reporting and assesses whether the practices and policies reflected in these pronouncements are followed by the auditors of top South African companies. As a secondary objective, this study also attempted to determine how South African auditors perceive the influence that Internet reporting may have on the auditing profession in future. The analysis shows that many of the procedures required of auditors and Internet reporting have already been defined by international standardsetting bodies, but that the audit firms which responded to the questionnaire in this study do not yet have well‐established policies and practices regarding Internet reporting. There is still some uncertainty regarding Internet financial reporting in the responding audit firms, as was reflected in their perceptions of the future of Internet financial reporting and its impact on the audit function. The responding audit firms were reluctant to expand their responsibilities with regard to Internet financial reporting.

Article
Publication date: 1 January 1978

M. Balachandran

The institution of an annual series devoted to current and ongoing research in economics and business should be considered one of the notable developments during the period under…

Abstract

The institution of an annual series devoted to current and ongoing research in economics and business should be considered one of the notable developments during the period under review. Long standing need for such a reference not withstanding, there has been until this year no systematic attempt to organize a continuing series which concentrated on selected areas of ongoing research, especially adapted to the Jahrbucher format. By facilitating the publication of research papers which are longer than the conventional journal‐length article yet shorter than a monograph, publishing outlets available to scholars in the field have been infinitely expanded. Two years ago, the Royal Economic Society and the Social Science Research Council of Great Britain, developed an experimental series, published by Macmillan, entitled Surveys of Applied Economics. The JAI Press, Greenwich, Conn., has now come out with an annual series, which is expected to fill the gaps in at least seventeen areas of economic theory and business. These are briefly listed below, with pertinent bibliographical citations: Research in Economic Anthropology: An Annual Compilation of Research. Series editor, George Dalton. vol. 1. Sept. 1977‐ $22.00 ISBN 0‐89232‐040‐9; Research in Economic History: An Annual Compilation of Research. Series editor, Paul Uselding. vol. 1. Sept. 1976‐ $22.50 ISBN 0‐89232‐001‐X; Research in Health Economics: An Annual Compilation of Research. Series editor, Richard M. Scheffler. vol. 1. Sept. 1977‐ $22.50 ISBN 0‐89232‐042‐7; Research in Human Capital and Development: An Annual Compilation of Research. Series editor, Ismail Sirageldin. vol. 1. June/July 1977‐ $22.50 ISBN 0‐89232‐019‐2; Research in International Business and Finance: An Annual Compilation of Research. Series editor, Robert G. Hawkins. vol. 1. May/June 1977‐ $23.50 ISBN 0‐89232‐031‐1; Research in Labor Economics: An Annual Compilation of Research. Series editor, Ronald G. Ehrenberg. vol. 1. March 1977‐ $22.50 ISBN 0‐89232‐017‐6; Research in Law and Economics: An Annual Compilation of Research. Series editor, Richard O. Zerbe. vol. 1. Sept. 1977‐ $22.50 ISBN 0‐89232‐028‐1; Research in Marketing: An Annual Compilation in Research. Series editor, Jagdish N. Sheth. vol. 1. June 1977‐ $22.50 ISBN 0‐89232‐041‐9; Research in Philosophy and Technology: An Annual Compilation of Research. Series editor, Paul T. Durbin. vol. 1. March 1977‐ $22.50 ISBN 0‐89232‐022‐2; Research in Political Economy: An Annual Compilation of Research. Series editor, Paul Zarembka. vol. 1. Sept. 1977‐ $22.50 ISBN 0‐89232‐020‐6; Research in Population Economics: An Annual Compilation of Research. Series editor, Julian L. Simon. vol. 1. April 1977‐ $22.50 ISBN 0‐89232‐018‐4; Applications of Management Science. Series editor, Matthew J. Sobel. vol. 1. 1977‐ $22.50. ISBN 0‐89232‐023‐0; Research in Econometrics. Series editor, Dennis J. Aigner. vol. 1. 1977‐ $22.50 ISBN 0‐89232‐039‐7; Research in Experimental Economics. Series editor, Vernon L. Smith. vol. 1. 1977‐ $22.50 ISBN 0‐89232‐030‐3; Research in Finance. Series editor, Haim Levy. vol. 1. 1977‐ $22.50 ISBN 0‐89232‐043‐5; Research in Organizational Behavior. Series editor, Barry Staw. vol. 1. 1977‐ $22.50 ISBN 0‐89232‐045‐1; Research in Public Policy and Management. Series editor, Colin Blaydon. vol. 1. 1977‐ $22.50 ISBN 0‐89232‐044‐3.

Details

Reference Services Review, vol. 6 no. 1
Type: Research Article
ISSN: 0090-7324

Book part
Publication date: 2 February 2015

John Logan

Over the past few decades, the Office of Labor-Management Standards (OLMS) has become one of the most controversial and politicized divisions of the Department of Labor. Republic…

Abstract

Over the past few decades, the Office of Labor-Management Standards (OLMS) has become one of the most controversial and politicized divisions of the Department of Labor. Republic and Democratic Administrations have adopted starkly different practices concerning both the allocation of resources and the focus of regulatory activities at the division. These differences have been brought into sharp focus during the Bush II and Obama Administrations. Under the Bush Administration, funding for OLMS increased significantly, and the DOL revised union financial reporting requirements, imposing a more onerous burden on unions in the name of promoting transparency and accountability. Section 1 of this paper provides a summary and analysis of the most significant changes and innovations at the OLMS under the Obama Administration. Section 2 of the paper provides a detailed summary of the Bush era reforms and their fate under the Obama OLMS, and an analysis of the impact of these reforms in the area of increasing union transparency and accountability. It argues that the Bush reforms did little or nothing to achieve greater accountability and may instead have been motivated largely by a desire to impose a more onerous administrative burden on reporting unions.

Article
Publication date: 1 December 2006

Sally Aisbitt

This research note provides some practical advice on accessing financial reports on the internet and the collection of associated data for subsequent analysis. It will be of use…

356

Abstract

This research note provides some practical advice on accessing financial reports on the internet and the collection of associated data for subsequent analysis. It will be of use to practitioners, academics, students and other researchers embarking on this kind of analysis for the first time. Suggestions are put forward to accelerate the effective collection of data.

Details

Journal of Applied Accounting Research, vol. 8 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 18 January 2013

Anita L. Ondrusek

Electronically stored data on libraries, librarians, library users, and the information industry that supports library collections can assist librarians in projecting trends for…

692

Abstract

Purpose

Electronically stored data on libraries, librarians, library users, and the information industry that supports library collections can assist librarians in projecting trends for the future directions of the profession. The purpose of this paper is to direct librarians to a selected list of providers of this data and their publications, particularly those sources that aggregate data in systematic, accessible formats.

Design/methodology/approach

Web sites of the organizations that collect data on libraries were examined for data reports generated either from research projects or from periodic reports.

Findings

There is a wealth of free data from ongoing research available on the web. In addition, there are proprietary data sets that librarians who need that specialized data should consider acquiring.

Research limitations/implications

LIS professionals require access to current and retrospective data to shape future research and inform decision making.

Originality/value

The article fills the need for an annotated directory to data sources specific to the needs of libraries and procurement information for those sources.

Article
Publication date: 1 March 1997

RICHARD E. BARRY

It is the rage in the literature today for archivists and records managers to address the issue of recordkeeping in The New Millennium. It is an idea that must be worthy of its…

1052

Abstract

It is the rage in the literature today for archivists and records managers to address the issue of recordkeeping in The New Millennium. It is an idea that must be worthy of its own acronym, TNM. It has a nice, seductive ring to it that gives one the sense of joining the ranks of the pundits and visionaries. This author has succumbed like all of the others. And I know I'll do it again — soon. I can't wait. At my age, when one begins to get the idea that it might be the last chance one will have to talk about a TNM, it is downright irresistible. One has to bleed it for all it is worth.

Details

Records Management Journal, vol. 7 no. 3
Type: Research Article
ISSN: 0956-5698

Article
Publication date: 4 March 2019

Sherwood Lane Lambert, Kevin Krieger and Nathan Mauck

To the authors’ knowledge, this paper is the first to use Detail I/B/E/S to study directly the timeliness of security analysts’ next-year earnings-per-share (EPS) estimates…

Abstract

Purpose

To the authors’ knowledge, this paper is the first to use Detail I/B/E/S to study directly the timeliness of security analysts’ next-year earnings-per-share (EPS) estimates relative to the SEC filings of annual (10-K) and quarterly (10-Q) financial statements. Although the authors do not prove a causal relationship, they provide evidence that the average time from firms’ filings of 10-Ks and 10-Qs to the release of analysts’ annual EPS forecasts during short timeframes (for example, 15-day timeframe from a 10-K’s SEC file date) subsequent to the 10-K and 10-Q filing dates significantly shortened with XBRL implementation and then remained relatively constant following implementation.

Design/methodology/approach

Using filing dates hand-collected from the SEC website for 10-Ks during 2009-2011 and filing dates for 10-Ks and 10-Qs during 2003-2014 input from Compustat along with analysts’ estimated values for next year EPS, actual estimated next year EPS realized and estimate announcement dates in Detail I/B/E/S, the authors study the days from 10-K and 10-Q file dates to announcement dates and the per cent errors for individual estimates during per- and post-XBRL eras.

Findings

The authors find that analysts are announcing next-year EPS forecasts significantly more frequently and in significantly shorter time in zero to 15 days immediately following 10-K and 10-Q file dates post-XBRL as compared to pre-XBRL. However, the authors do not find a significant change in forecast accuracy post-XBRL as compared to pre-XBRL.

Research limitations/implications

Because this study uses short timeframes immediately following the events (filings of 10-Ks and 10-Qs), the relationship between 10-Ks and 10-Qs with and without XBRL and improved forecast timeliness is strengthened. However, even this strengthened difference-in-difference methodology does not establish causality. Future research may determine whether XBRL or other factors cause the improved forecast timeliness the authors’ evidence.

Practical implications

This improved efficiency may become critical if financial statement reporting expands as a result of new innovations such as Big Data and continuous reporting. In the future, users may be able to electronically connect to financial statement data that firms are maintaining on a perpetual basis on the SEC website and continuously monitor and analyze the financial statement data dynamically in real time. If so, then unquestionably, XBRL will have played a critical role in bringing about this future innovation.

Originality/value

Whereas previous studies have utilized Summary IBES data to assess the impact of XBRL on analyst forecasts, the authors use Detail IBES to study the effects of XBRL adoption directly by measuring days from 10-K and 10-Q file dates in Compustat to each estimate’s announcement date recorded in IBES and by computing the per cent error using each estimate’s VALUE and ACTUAL recorded in Detail IBES. The authors are the first to evidence a significant shortening in average days and an increase in per cent of 30-day counts in the zero- to 15-day timeframe immediately following the fillings of 10-K s and 10-Qs.

Details

International Journal of Accounting & Information Management, vol. 27 no. 1
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 1 February 1998

Yong Zhao, Punyashloke Mishra, Valerie L. Worthington and Richard E. Ferdig

This paper describes the design and implementation of Tiger, a web based manuscript management and publishing system. The system was designed to facilitate the fundamental process…

Abstract

This paper describes the design and implementation of Tiger, a web based manuscript management and publishing system. The system was designed to facilitate the fundamental process of selecting and publishing scholarly work: submission, reviewing, editing, and publishing of manuscripts. It can be used to manage electronic and paper journals as well as professional conferences, where peer reviewing is necessary. Tiger has been successfully used for the last two years for the processing of conference proposals for the annual meetings of the American Educational Research Association. We offer an overview of the system as well as an analysis of the usage of the system. We report our observations of this process, focusing on the interactions between the different stake‐holders: authors, reviewers, editors, developers. These different stake‐holders have different problems and see the success of Tiger in different terms. We believe such “thick descriptions” of the contingent and socially constructed nature of technological innovations are essential for our getting a better understanding the design and implementation process.

Details

VINE, vol. 28 no. 2
Type: Research Article
ISSN: 0305-5728

Article
Publication date: 30 August 2021

Benjamin K. Ngugi, Kuo-Ting Hung and Yuanxiang John Li

Tax Identity Theft involves the illegal use of a potential taxpayer’s identity, usually the social security number, to fraudulently file a tax return and claim a refund. The…

Abstract

Purpose

Tax Identity Theft involves the illegal use of a potential taxpayer’s identity, usually the social security number, to fraudulently file a tax return and claim a refund. The victim is the real owner of the social security number who will have difficulties getting a tax refund, as the offender has already taken a refund for the year in question. This paper aims to investigate whether the increased use and adoption of electronic tax filing (i.e. E-Filing) technologies has inadvertently resulted in a corresponding growth in Tax Identity Theft.

Design/methodology/approach

Multiple regressions are used to analyze the data that is extracted from the Identity Theft complaint reports (maintained by the Federal Trade Commission) and the tax filing statistics (retrieved from the Internal Revenue Service).

Findings

The results indicate that E-Filing can indirectly but significantly increase Tax Identity Theft through the full mediation effects of individual Self-E-Filing and Direct Deposit adoption, after controlling for general Identity Theft, the number of Individual Tax Returns and Total Refunds.

Originality/value

The authors explore the association between the adoption of tax e-filing technologies and Tax Identity Theft. The findings suggest that the key loopholes in the Tax Identity Theft process are at the Self-E-Filing and the Direct Deposit points. Several practical recommendations for patching these loopholes are provided and discussed.

Details

Information & Computer Security, vol. 30 no. 2
Type: Research Article
ISSN: 2056-4961

Keywords

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