Title: Assessing the quality of Internet Financial Reporting disclosure in the digital era: towards Industrial Revolution 4.0 practice

Authors: Mathew Kevin Bosi; Mohd Noor Azli Ali Khan; Nelson Lajuni; Ag Kaifah Riyard bin Kiflee

Addresses: Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah, 88400, Kota Kinabalu, Sabah, Malaysia ' Azman Hashim International Business School, Universiti Teknologi Malaysia, Block T08, 81310, Johor Bahru, Johor, Malaysia ' Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah, 88400, Kota Kinabalu, Sabah, Malaysia ' Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah, 88400, Kota Kinabalu, Sabah, Malaysia

Abstract: The study provides a summary of literature review concerning the measures of Internet Financial Reporting (IFR) quality, involving exploration of 26 literatures from numerous accounting journals from 1999 to 2019. It adopts a methodology to obtain relevant papers that involves the process of identification and screening by matching the paper with justifiable criteria, ensuring that the papers are the most related ones and registered on the Australian Business Deans Council (2019) journal quality list. The study identifies several matters such as concern on the quality of IFR disclosure, variation of measuring instruments used and scope of coverage that may be rooted from IFR practices that are still largely unregulated and voluntary which are beneficial for future research. The study recognises the collaboration from regulatory bodies especially in reforming accounting standards for better IFR practices in order to enhance IFR quality which is vital in maintaining market efficiency, in line with the practice in Industrial Revolution 4.0.

Keywords: literature review; Internet Financial Reporting; IFR; measurements; quality; Corporate Internet Reporting.

DOI: 10.1504/IJBIS.2023.132067

International Journal of Business Information Systems, 2023 Vol.43 No.3, pp.327 - 347

Received: 01 Apr 2020
Accepted: 18 Jul 2020
Published online: 11 Jul 2023 *

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