The rapid growth and development of the Internet provide tremendous benefits to society. The revolution of this technology in particular, has significantly influenced the financial reporting practices and accounting communication of companies. In fact, the Chartered Institute of Management Accountant (CIMA) and PricewaterhouseCoopers encourage companies to report their corporate performance on the web. Indeed, since 1995, companies have started to disseminate their financial information through the World Wide Web (www). However, in the earlier stage, these companies used the...