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 Internet technology for the purpose of marketing but today many companies have utilised the advancement of the www to disseminate their financial information to shareholders. The Internet-based reporting is expected to replace the printed-based reporting which will serve as a primary information distribution channel. In fact, in 2009, the use of the Internet technology was overwhelming and due to the tremendous upsurge in the use of the Internet, some companies started to consider charging fees for access to their corporate websites.
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