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Allam, A. and Lymer, A. (2003), “Developments in internet financial reporting: review and analysis across five developed countries”, International Journal of Digital Accounting Research, Vol. 3 No. 6, pp. 165-199.

Anargiridou, C.D. and Papadopoulos, L.D. (2009), “The web-based financial reporting adopted by the listed companies in the Athens stock exchange”, Journal of Modern Accounting and Auditing, Vol. 5 No. 7, pp. 7-20.

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Davis, C.E., Clements, C. and Keuer, W.P. (2003), “Web-based reporting: a vision for the future”,

JAEE

Gowthorpe, C. and Amat, O. (1999), “External reporting of accounting and financial information via the

7,1

internet in Spain”, European Accounting Review, Vol. 8 No. 2, pp. 365-372. Hodge, F.D. (2001), “Hyperlinking unaudited information to audited financial statements: effects on

investor judgements”, The Accounting Review, Vol. 76 No. 4, pp. 675-691. Hussainey, K. and Al-Nodel, A. (2008), “Corporate governance online reporting by Saudi listed

companies”, Research in Accounting in Emerging Economics, Vol. 8, pp. 39-64.