（2005）Corporate reporting on the internet：some implications for the auditing profession.pdfVIP

The Emerald Research Register for this journal is available at The current issue and full text archive of this journal is available at /researchregister /0268-6902.htm MAJ Corporate reporting on 20,6 the internet: some implications for the auditing profession 578 Iqbal Khadaroo School of Management and Economics, Queen’s University Belfort, Belfort, Northern Ireland Abstract Purpose – The exponential growth in corporate reporting on the internet has created numerous opportunities and challenges for the accounting and auditing profession, and regulators. This study aims to examine internet reporting practices of companies in Malaysia for the purpose of exploring their auditing implications. Design/methodology/approach – An examination of the 100 Kuala Lumpur Stock Exchange Composite Indexed (KLSE CI) companies in Malaysia in 2003 and 2004. Findings – Although there has been an increase in both the number of companies and the types of information provided on the internet, the quality of internet reporting information to users has little improved. This problem is compounded because auditors have little control over web contents and the changes that can be made to audited information. Further guidance to standardise the types of internet reporting information may