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Article
Publication date: 5 July 2011

Khaldoon Al‐Htaybat

The objective of this study is to investigate the current status quo of online reporting in 2010. Further, this study seeks to explain corporate online reporting in Jordan by…

Abstract

Purpose

The objective of this study is to investigate the current status quo of online reporting in 2010. Further, this study seeks to explain corporate online reporting in Jordan by using companies' characteristics as explanatory factors for any variations in disclosure. Finally, the current findings are set in the context of prior studies in order to determine the existence of disclosure transformation.

Design/methodology/approach

Listed Jordanian companies were investigated to explore the current status of corporate online reporting. An un‐weighted index comprising 70 un‐weighted financial and non‐financial items was employed.

Findings

A total of 175 of 272 companies were found with accessible and active websites. The overall average level of corporate online reporting was 70 percent, as measured by the mean of the overall items of the current index. Variations in corporate online reporting were associated with size, performance, foreign ownership and online company familiarity.

Research limitations/implications

This study provides a comprehensive online disclosure index that can be used to inform Jordanian companies about the format and the content of corporate online reporting. It also offers a solid ground for future research on corporate online reporting. Furthermore, the results of this study indicate that corporate online reporting had been moved forward but there is plenty of room to further explore the field.

Originality/value

This paper provides evidence on the current status quo of online reporting in Jordan as one of the emerging economies in 2010 as a year with great expectations and predictions. This paper is the first to examine several companies' characteristics by using multivariate analyses. This paper also examines the online companies' familiarity for the first time as a potential factor affecting corporate online reporting in the literature. Moreover, the trend analysis shows corporate online reporting has steadily risen over the past few years, which is evidence of disclosure transformation theory in Jordan as it is in other emerging economies.

Details

Journal of Financial Reporting and Accounting, vol. 9 no. 1
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 18 May 2023

Beatrice Amonoo Nkrumah, Wei Qian, Amanpreet Kaur and Carol Tilt

This paper aims to examine the nature and extent of disclosure on the use of big data by online platform companies and how these disclosures address and discharge stakeholder…

Abstract

Purpose

This paper aims to examine the nature and extent of disclosure on the use of big data by online platform companies and how these disclosures address and discharge stakeholder accountability.

Design/methodology/approach

Content analysis of annual reports and data policy documents of 100 online platform companies were used for this study. More specifically, the study develops a comprehensive big data disclosure framework to assess the nature and extent of disclosures provided in corporate reports. This framework also assists in evaluating the effect of the size of the company, industry and country in which they operate on disclosures.

Findings

The analysis reveals that most companies made limited disclosure on how they manage big data. Only two of the 100 online platform companies have provided moderate disclosures on big data related issues. The focus of disclosure by the online platform companies is more on data regulation compliance and privacy protection, but significantly less on the accountability and ethical issues of big data use. More specifically, critical issues, such as stakeholder engagement, breaches of customer information and data reporting and controlling mechanisms are largely overlooked in current disclosures. The analysis confirms that current attention has been predominantly given to powerful stakeholders such as regulators as a result of compliance pressure while the accountability pressure has yet to keep up the pace.

Research limitations/implications

The study findings may be limited by the use of a new accountability disclosure index and the specific focus on online platform companies.

Practical implications

Although big data permeates, the number of users and uses grow and big data use has become more ingrained into society, this study provides evidence that ethical and accountability issues persist, even among the largest online companies. The findings of this study improve the understanding of the current state of online companies’ reporting practices on big data use, particularly the issues and gaps in the reporting process, which will help policymakers and standard setters develop future data disclosure policies.

Social implications

From these findings, the study improves the understanding of the current state of online companies’ reporting practices on big data use, particularly the issues and gaps in the reporting process – which are helpful for policymakers and standard setters to develop data disclosure policies.

Originality/value

This study provides an analysis of ethical and social issues surrounding big data accountability, an emerging but increasingly important area that needs urgent attention and more research. It also adds a new disclosure dimension to the existing accountability literature and provides practical suggestions to balance the interaction between online platform companies and their stakeholders to promote the responsible use of big data.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 4
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 14 September 2010

N. Rowbottom and A. Lymer

The purpose of this paper is to explore who uses narrative reporting information contained within online corporate annual reports and assess the relative use of different types of…

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Abstract

Purpose

The purpose of this paper is to explore who uses narrative reporting information contained within online corporate annual reports and assess the relative use of different types of narrative information.

Design/methodology/approach

Web server logs were used to analyse over one million instances where information is successfully delivered to users of the corporate web sites of 15 FTSE 350 companies.

Findings

The most frequent users of the online annual report are, respectively, private individuals, those registered under internet service providers, employees and professional investors/creditors. The results suggest that those with greater experience and expertise in preparing and using financial accounts adopt different information preferences with respect to the online annual report. Although experienced users such as professional investors, creditors and accounting firms use the annual report to download predominantly detailed financial accounting data, the widespread availability and accessibility of the online annual report allows narratives to provide a source of general company information for employees and a wider stakeholder audience.

Originality/value

The paper presents the first large‐scale survey into the use and users of online annual reports.

Details

Journal of Applied Accounting Research, vol. 11 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Article
Publication date: 1 April 2002

J.M.P. Venter

The aim of the study being reported, was to determine the status of online reporting in South Africa. The history, advantages and disadvantages of web‐based reporting were…

Abstract

The aim of the study being reported, was to determine the status of online reporting in South Africa. The history, advantages and disadvantages of web‐based reporting were evaluated. A survey was undertaken among the top South African listed companies to determine the extent of their use of technology for online financial reporting and investor relations. The results of the survey indicate that the use of the internet by top South African companies has increased tremendously over the past number of years. The increased importance of online reporting is demonstrated by the fact that several companies not only provide copies of their annual financial statements on their website, but have also progressed to the second and the third stage of online reporting. Communication with investors, which is a part of online reporting, is very important. The results of the survey indicate that companies take this matter into account when preparing a home page on their website. From a comparison of some of the results of this survey with those of international surveys it can be concluded that South African companies are keeping abreast of international trends regarding the use of the Internet as a medium of communication with investors and shareholders.

Details

Meditari Accountancy Research, vol. 10 no. 1
Type: Research Article
ISSN: 1022-2529

Keywords

Article
Publication date: 6 September 2019

Łukasz Matuszak and Ewa Różańska

Based on a set of complementary theories, namely, the legitimacy, stakeholder and signaling theories, the purpose of this paper is to investigate the visibility of corporate…

Abstract

Purpose

Based on a set of complementary theories, namely, the legitimacy, stakeholder and signaling theories, the purpose of this paper is to investigate the visibility of corporate social responsibility (CSR) disclosures on bank websites. In particular, we explored the accessibility, placement, reporting format, extent and content of online CSR information. This paper also examined the effect of size, being listed, ownership structure and the internationalization of banks on online CSR reporting.

Design/methodology/approach

A sample consisting of 20 banks was used where the data were manually collected from the websites of various banks during the fourth quarter of 2017. Three reporting formats were explored: information posted directly on the website, information contained in a separate CSR report and information within a management commentary or annual report or integrated report. Content analysis was used to measure the level of online CSR disclosures in four sub-dimensions: environment, human resources, products and customers and community involvement. The sample was grouped according to the criteria of size, being listed, ownership structure and internationality. Non-parametric statistics were used to analyze some factors that influence CSR disclosure, namely, size, public ownership, internationalization and foreign ownership.

Findings

The results indicate that accessibility to CSR information is relatively good. The placement of CSR information on websites varies among banks. Moreover, community involvement was the most disclosed dimension on the banks’ websites. There was a lack of disclosure on items regarding the environment. Furthermore, the findings of this paper showed that significant determinants for explaining online CSR disclosure level were size and being listed.

Originality/value

This study contributes to the literature by examining the online CSR disclosure practices of banks from an emerging market with a different socio-economic context and regulations compared to the developed market.

Details

Social Responsibility Journal, vol. 16 no. 8
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 6 June 2016

Merve Kiliç

The purpose of this paper is twofold: first, this study analyzes the extent to which banks report online their corporate social responsibility (CSR) practices; second, it…

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Abstract

Purpose

The purpose of this paper is twofold: first, this study analyzes the extent to which banks report online their corporate social responsibility (CSR) practices; second, it determines the impact of size, ownership structure, multiple exchange listing, and the internationalization of banks on the level of their online CSR reporting.

Design/methodology/approach

This study examines the Turkish banking industry’s online CSR communications by performing a content analysis of banks’ online reporting of their CSR practices in four sub-dimensions, namely, environment and energy, human resources, products and customers, and community involvement. A sample of 25 banks in Turkey was grouped according to the criteria of size, ownership structure (listed or unlisted on stock exchanges), multiple exchange listing (listing on home and foreign exchanges), and internationality (local or foreign). This study employs a nonparametric Kruskal-Wallis test to determine the significance of the differences among these groups.

Findings

The results of the study demonstrate that the most disclosed dimension on the websites of the banks is products and customers. In particular, there is a lack of disclosure on items of environment and energy. Further, the findings of the research show that size, ownership structure, and multiple exchange listing are significant in explaining online CSR disclosure level.

Originality/value

Several previous studies have focussed less on the CSR disclosure practices of companies in industries with little direct environmental impact, such as banking and finance. This study extends the previous studies of CSR reporting by gathering data from the banks’ websites rather than their annual reports. This study contributes to the literature by examining the online CSR disclosure practices of banks from an emerging market context and, specifically, that of Turkey.

Details

International Journal of Bank Marketing, vol. 34 no. 4
Type: Research Article
ISSN: 0265-2323

Keywords

Open Access
Article
Publication date: 15 May 2018

Mari Anjeli Lubrica Crisanto

Group reporting, a form of cooperative learning, is a learning tool often employed in residential teaching to facilitate quality learning. Like other cooperative learning methods…

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Abstract

Purpose

Group reporting, a form of cooperative learning, is a learning tool often employed in residential teaching to facilitate quality learning. Like other cooperative learning methods, it enhances learning in classrooms by allowing students work on activities in small groups to receive rewards based on their group’s performance. However, though group reporting is often done in face-to-face settings, few up-to-date literature has shown its application in online learning. Moreover, the question as to whether online cooperative learning through group reports yields positive or negative response from students has to be studied further. The paper aims to discuss these issues.

Design/methodology/approach

This study focuses on the students’ response to the group reporting activity carried throughout one semester. A course offered by the University of the Philippines Open University on database management systems made use of group reporting to add to the students’ learning experience. Group meetings along with regular online lectures were carried out during the first half of the semester. The output group reports were then presented during the second half and served as the main resource for those weeks’ study modules. An online survey with Likert scales drawing out the student reactions on the learning activity impact was administered to volunteer respondents at the end of classes.

Findings

In total, 71.9 percent of 32 respondents observed changes in their behavior after using peer and cooperative learning technologies. The respondents also indicated that they enjoyed the group reporting activity (14 agreeing strongly, 14 agreeing moderately). They also indicated that they were motivated to learn the course through the group reports (8 agreeing strongly, 14 agreeing moderately). However, when asked if they preferred to have all the modules in group report format 9 agreed moderately, 8 disagreed moderately, 7 disagreed strongly, 4 agreed strongly, and 4 neither agreed nor disagreed. Still, overall, online cooperative learning facilitated quality learning based on this study’s results.

Originality/value

This study contributes to the body of knowledge by showing how group reporting can be applied online and how students have responded to it. The study also provides recommendations on how to conduct online cooperative learning in order to enhance the quality of courses, with implications for further research to look into variations with respect to the technology used for reporting and its suitability to a given course.

Details

Asian Association of Open Universities Journal, vol. 13 no. 1
Type: Research Article
ISSN: 2414-6994

Keywords

Book part
Publication date: 1 January 2008

Khaled Hussainey and Ali Al-Nodel

Purpose – This paper examines the extent to which Saudi listed companies report online information about their corporate governance practice in light of the guidance issued by the…

Abstract

Purpose – This paper examines the extent to which Saudi listed companies report online information about their corporate governance practice in light of the guidance issued by the Saudi Arabian Capital Market Authority (SACMA), thereafter.

Methodology – We adopted a content analysis approach, accordingly a corporate governance disclosure index is developed to analyse the content of every company's website.

Findings – We found that the majority of Saudi listed companies utilise the Internet to communicate some information about corporate governance to their stakeholders. We also found that the level of online reporting of corporate governance varies between sectors. In particular, the paper revealed that the banking sector has the highest level of corporate governance disclosure compared with other sectors. On the other side, companies in the industry and service sectors provide very little information about corporate governance on their websites. The results suggest that the nature of control over the sector, the involvement of government in the ownership and management of businesses and some social assumptions could have an impact on companies’ decision to disclose online information about their corporate governance in developing countries.

Practical implications – The importance of investigating online reporting of corporate governance in Saudi Arabia emerges from the fact that SACMA published a guidance in 2006 that recommends the disclosure of corporate governance information by Saudi listed companies. Therefore, it would be worthwhile informing SACMA about the extent of compliance with the guidance of corporate governance. This is essential taking into consideration two facts: first, the recent remarkable growth of the Saudi stock market which was accompanied by significant increase in the demand for additional information by stakeholders; second, the recent increase of the utilisation of the Internet by companies for disclosure purposes worldwide. Further, the results of this research study could add to our limited knowledge about the practice of corporate governance in developing countries.

Originality/value – This paper contributes to the limited literature on disclosure practices in developing countries in general and in Saudi Arabia in particular. Our review of the literature revealed that there is no study to date on online disclosure of corporate governance in Saudi Arabia and very limited research has been carried out in developing countries in general. This is important taking into consideration environmental factors of developing countries, which could bring different sight in the issue of the disclosure of corporate governance.

Details

Corporate Governance in Less Developed and Emerging Economies
Type: Book
ISBN: 978-1-84855-252-4

Article
Publication date: 18 November 2019

Cassandra Cross

The purpose of this paper is to reflect on the reporting of cybercrime in Australia, specifically the reporting of fraud.

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Abstract

Purpose

The purpose of this paper is to reflect on the reporting of cybercrime in Australia, specifically the reporting of fraud.

Design/methodology/approach

Using an evaluation of the (former) Australian Cybercrime Online Reporting Network (ACORN), this paper provides a commentary on the report findings, including both positive and negative aspects of the reporting mechanism.

Findings

The paper focuses on three key challenges that were identified in the evaluation: victim satisfaction; quality of data; and unintended consequences. Each of these topics is outlined and located within a broader context to better understand the evaluation findings.

Research limitations/implications

This viewpoint paper is a commentary based upon an evaluation of ACORN which itself has several limitations of its methodology. Despite this, the evaluation provides important insights into the challenges that currently exist with the online reporting of fraud offences both in Australia, and worldwide.

Practical implications

This paper emphasises the structural and systemic issues that exist for the reporting of fraud in Australia. It therefore warns against placing blame exclusively on police agencies as responsible for these results. Instead, it advocates the need for society to take a more coordinated and collaborative approach to the policing of fraud, which includes law enforcement, government and industry partners.

Social implications

The paper documents some of the underlying reasons for additional trauma and harm experienced by victims of fraud in their efforts to report their incident and receive what they perceive to be an appropriate criminal justice response. These must be acknowledged in order to make the required change.

Originality/value

This paper is a commentary and reflection on the current way in which fraud is reported in Australia. It points to a need to rethink this approach in some key areas. It highlights the critical need for an education campaign to dispel some of the myths that exist in relation to realistic police responses to fraud, and also calls for the need to consider alternatives to the exclusively online system currently in operation, as well as larger questions about notions of justice and appropriate responses to fraud victims.

Details

Policing: An International Journal, vol. 43 no. 1
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 20 June 2019

Yi An, Howard Davey, Harun Harun, Zebin Jin, Xin Qiao and Qun Yu

The purpose of this study is to examine the current state of online sustainability reporting in the Hong Kong higher education sector from a variety of perspectives.

Abstract

Purpose

The purpose of this study is to examine the current state of online sustainability reporting in the Hong Kong higher education sector from a variety of perspectives.

Design/methodology/approach

The multiple case study was the research method for this research. Content analysis of the university website, as well as interview with university management, personnel in the sustainability office, academics and students, were adopted for data collection. An assessment framework for sustainability reporting was developed as an instrument for content analysis, based on G4 guidelines and prior literature.

Findings

The authors observe that most Hong Kong public universities have a specific webpage for sustainability reporting on the website, which consists of an amount of sustainability-related information in terms of general aspects, specific aspects and stakeholder participation. Moreover, they notice that Hong Kong public universities attach importance to sustainability and its reporting, and they would like to communicate their sustainability activities to various stakeholders and the community where they operate.

Practical implications

This paper indicates some practical implications for academics, university management, policymakers and sustainability education amongst universities in Hong Kong and beyond.

Social implications

This paper argues that universities, as a central place to foster talents and future leaders, should operate in a sustainable manner at the first place and then report their sustainability-related activities taking full advantage of the current information and communication technologies, so as to discharge accountability to various stakeholders and meet the expectations of the community where they operate.

Originality/value

This paper uses a multiple case study approach to explore the status of online sustainability reporting at Hong Kong universities, which contributes to limited research in the area, particularly for online sustainability reporting in the higher education institutions, and makes some contributions to the extant literature.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

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