Document Type

Article

Publication Title

Journal of Accountancy

ISSN

0021-8448

Volume

186

Issue

2

First Page

20

Last Page

26

Publication Date

8-1-1998

Abstract

The article discusses financial reporting issues raised by the U. S. corporations in the increasing use of the Internet. The Internet is affecting traditional statements and audits as companies explore online options. Financial information is now easily available online, creating a new readership. CPAs must consider how to help make this information useful to the expanded public. Companies need to identify who will use their sites and provide appropriate features. Search engines help users connect information from all over a given Web site. Analysts may want to download financials into spreadsheets.

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