Internet financial reporting insights: The imperative for companies to provide transparent information

This study aims to describe internet financial reporting insights as imperative for corporates to provide transparent information. In today’s world of information disclosure, financial transparency is a public demand. The most effective medium for disseminating information to the general public is internet financial reporting. Internet Financial Reporting is known as the presentation of financial statement information through internet media and as a voluntary disclosure. The research methodology used in this study is qualitative, with a focus on the content of papers in the development of Internet Financial Reporting publications. Using the search terms internet financial reporting with good citation numbers, some of the data sources used in this study were extracted from Web of Science, Scopus, Emerald, Springer, Proquest, EBSCO, and Science Direct. This paper collects and organizes the various theories, factors, determinants, and overall conceptual models that underpin Internet Financial Reporting. The findings paper can be used as reading material for students, academics, and researchers who want to learn more about the theoretical background of Internet Financial Reporting. In addition, the paper provides insights into internet financial reporting for business communication and accounting practices. This is the first conceptual paper based on research knowledge that examines Internet communication technology’s role in financial reporting in-depth.