1. This work is drawn from Vasarhelyi and Alles, which provides the technical architecture for the proposed reengineered business reporting system discussed in this paper.
2. Vasarhelyi, M. A. and Alles, M. A. (2007) ‘Reengineering business reporting: Creating a test bed for technology driven reporting’, International Journal of Digital Accounting Research, forthcoming.
3. http://www.insight-mag.com/insight/03/09/col-2-pt-1-AcquiringMinds.asp .
4. http://www.iasb.org/uploaded_files/documents/8_63_fw-sum.pdf , http://www.fasb.org/st/#cons .
5. CFA Institute (2005) ‘A comprehensive business reporting model: Financial reporting for investors’;, 24th October, http://www.cfapubs.org/doi/pdf/10.2469/ccb.v2005.n4.4001 .