• Dr. Manjinder Singh

Internet has been used increasingly as a new communication channel in global business and its role expanded to include internet financial reporting. The rapid use of internet in financial reporting is translated into an increasing number of accounting research studies that address this topic. Firstly, accounting research aims to portray the use of internet in financial reporting and documents the variation in internet reporting practices. Secondly, accounting research takes a further step by investigating the relationship between firm-specific characteristics, corporate governance and internet reporting. Given the fact that the literature concerning nature and extent of internet financial reporting has proliferated in the last two decades and that a number of different methodologies have appeared in the literature, it is worthwhile to offer an updated review of what has been accomplished in the last two decades. This review is focused on the accounting literature, published between 1997 and 2017, aiming to portray the use of internet in financial reporting and documents the variation in internet reporting practices. The goal is to trace the progress in the last two decades and identify trends in internet reporting research.

Internet, Web, Internet Financial Reporting, Financial Information, Literature.

"The Use of Internet in Financial Reporting: A Review of Empirical Research", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.5, Issue 6, page no.92-107, June 2018, Available :http://www.jetir.org/papers/JETIR1806811.pdf

"The Use of Internet in Financial Reporting: A Review of Empirical Research", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.5, Issue 6, page no. pp92-107, June 2018, Available at : http://www.jetir.org/papers/JETIR1806811.pdf