Thesis Collection
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Browsing The International journal of digital accounting research -- V. 08, (2008) by Title
Now showing items 1-5 of 5
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Accounting for collaborative supply chain relationships : issues and strategies
(Universidad de Huelva, 2008)The purpose of this discussion paper is to explore the contemporary business model that has arisen with the advent of B2B e-commerce systems in order to better understand the improvements needed in the financial reporting ... -
A comparison of the information technology knowledge of United States and German auditors
(Universidad de Huelva, 2008)The International Federation of Accountants has stated that competence in information technology is imperative for the professional accountant due to its pervasive use in the business world. Auditors would normally be ... -
An empirical examination of competing theories to explain continuous disclosure technology adoption intentions using XBRL as the example technology
(Universidad de Huelva, 2008)The purpose of this paper is to test competing theories from Pinsker’s (2007) new research framework in order to provide a better understanding of XBRL (as the continuous disclosure technology example) adoption intentions ... -
An investigation into the application of continuous online auditing in the U.K
(Universidad de Huelva, 2008)As online technology continues to have a significant influence on business activities and due to the vital role auditing plays in the financial reporting systems, auditors are gradually adopting online technology in ... -
Reengineering business reporting creating a test bed for technology driven reporting
(Universidad de Huelva, 2008)Building on the work originally done for the Enhanced Business Reporting consortium of the AICPA, this paper develops a test bed for innovation in business reporting. As with flying test beds in aviation, the object is ...
