Affiliation:
1. Rutgers, The State University of New Jersey
2. College of Law and Business
Abstract
ABSTRACTThe current financial reporting systems are becoming obsolete due to the increasing sophistication of their users, the changing economic environment, and their inability to utilize current technology. This paper proposes an Extended Business Reporting App that will apply current technology, specifically app-based technology, to collect and integrate traditional variables with exogenous data. The app will customize presentation of the data based on user demands and allow a low-cost comparison among entities.
Publisher
American Accounting Association
Subject
Computer Science Applications,Accounting
Reference23 articles.
1. Alles, M. G., Dai J., and VasarhelyiM. A. 2021. Reporting 4.0: Business reporting for the age of mass customization. Journal of Emerging Technologies in Accounting18 ( 1): 1– 15. https://doi.org/10.2308/jeta-10764
2. Amel-Zadeh, A., and SerafeimG. 2018. Why and how investors use ESG information: Evidence from a global survey. Financial Analysts Journal74 ( 3): 87– 103. https://doi.org/10.2469/faj.v74.n3.2
3. American Institute of Certified Public Accountants (AICPA). 1994. Special Committee on Financial Reporting: Improving Business Reporting—A Customer Focus: Meeting the Information Needs of Investors and Creditors. New York, NY: AICPA.
4. Badia, M., Barth M. E., Duro M., and OrmazabalG. 2020. Firm risk and disclosures about dispersion of asset values: Evidence from oil and gas reserves. The Accounting Review95 ( 1): 1– 29. https://doi.org/10.2308/accr-52445
5. Barth, M. E. 2018. The future of financial reporting: Insights from research. Abacus54 ( 1): 66– 78. https://doi.org/10.1111/abac.12124
Cited by
3 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献