7
Endnotes
1 J.W. Palmer and D.A. Griffith, “An Emerging Model of Web Site Design for Marketing,” Communications
of the ACM, vol. 41, no. 3, March 1998, pp. 45−51.
2 H. Ashbaugh, K. M. Johnstone, and T. D. Warfield, “Corporate Reporting on the Internet,” Accounting
Horizons, vol. 13, no. 3, September 1999, pp. 241−257.
3 M. Ettredge, V. J. Richardson, and S. Scholz, “A Web Site Design Model for Financial Information,”
Communications of the ACM, vol. 44, no. 11, November 2001, pp. 51−55.
4 A. Lymer, “The Use of the Internet for Corporate Reporting A Discussion of the Issues and Survey of
Current Usage in the UK,” The Journal of Financial Information Systems, 1997.
5 N. Brennan and D. Hourigan, “Corporate Reporting on the Internet by Irish Companies,” Accounting
Ireland, December 1998, pp. 18−21.
6 The study is funded by a Departmental General Research Grant (project code G-T348) from the Hong Kong
Polytechnic University.
7 A. Lymer, R. Debreceny, G. L. Gray, and A. Rahman, Reporting on the Internet. The International
Accounting Standards Committee (IASC), November 1999.
8 Electronic Distribution of Reporting Information. Financial Accounting Standards Board (FASB),
January 2000.
9 W. S. Upton, Jr., and Financial Reporting, Challenges from the New Economy. Financial
Accounting Standards Board (FASB), no. 219-A, April 2001.
10 R. Debreceny and G. L. Gray, “The Production and Use of Semantically Rich Accounting Reports on the
Internet: XML and XBRL,” International Journal of Accounting Information Systems, vol. 2, no. 1, pp.
47−74.
11 Companies House, The Register, issue no. 31, Autumn 1996.
Pak-Lok Poon, Ph.D., CISA, CQA, MIEEE, MACM,
is assistant professor of the Department of Accountancy at the Hong Kong Polytechnic University. Before
joining the academic community, he was the Computer Audit Manager of Cathay Pacific Airways Limited.
Pak-Lok holds a Ph.D. degree in software engineering from the University of Melbourne. He is a Certified
Information Systems Auditor (CISA) and a Certified Quality Analyst (CQA). He is also a member of the
Institute of Electrical and Electronics Engineers Incorporated (MIEEE) and the Association for Computing
Machinery (MACM). His main research interests are IS auditing and control, e-business, software quality
assurance, and computers in education. His articles have appeared in the IS Audit and Control Journal, the IS
Control Journal, as well as various software engineering journals. He was a co-recipient of the Michael
Cangemi Best Book/Article Award from the Information Systems Audit and Control Association in 2001. His e-