.

The abstract

This research aims at shedding light on the electronic disclosure of

the financial information under the condition of the development of this
kind of disclosure all over the world , and its effect on the job of auditing
and accounting . It also aims to show the extent to which the observers of
accounts are aware of their duties towards this kind of disclosure and to
test the effect of some environment factors on the level of this awareness.
To achieve the aims of the research has been divided in to four parts. The
first one deals with mathadolge of the research. The second parts is
devoted to the theoretical aspect of the research referring to the notion of
electronical, disclosure its features and effect on the auditing job and the
responsibility bounding of the account observer towards it. The coming
part focuses on the experimental aspect in which a questionaire list has
been prepared and then given to a number of account-observers in Iraq.
The last part is related to the main findings which the research has
reached at, then, a number of recommendations have been suggested
depending on the pervious findings.

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34


1-Anonymous, bestsotware-Peachtree Premium Accounting
2005,CPA Technology Advisor, Ft. Atkinson: Jul./Jul., 2005,Vol.15,
lss. 3,
-2
200555
3- Ashbaugh, H., K. Johnstone and D. Warfield, Corporate
Reporting on the Internet, Accounting Horizons . Vol. 13 , No .3,
September 1999 ,
4- Lymer, R. Debrecny, G.L. Gray, and A. Rahman, Business
Reporting on the Internet, A paper prepared for the international
Accounting Standards Committee, November 1999. Available at:
http :/www.shu.ac.uk.
5- Wallace, A., The New Language of Financial Reporting, The
.Balance Sheet, Vol. 2, 2001

XBRL " -6

: "

. 2003

: " -7
"

. 2002
8- Hodge F, D., Hyperlinking Unaudited I nformation to Audited
Financial Statements: Effects on Investor Judgments , The
accounting Review, Vol. 76, No. 4, October 2001.

35

 " -9
"

.2001
10- Fisher, r., P Oyelere., and F Laswad., Corporate Reporting on
the Internet : Audit Issues and Content Analysis of Practices,
Managerial Auditing Journal, Vol. 19, No. 3, 2004. Available
at:http://www.lincoln.ac.nz/comm./publish.
" -11

. 2002 "
12- Bagshaw, K., Financial Reporting on the Internet, Student
Accountant , August, 2002.
13- Lymer, A., and a. Tallberg, The auditor and institutional
responses, International Journal of Auditing , Vol. 7 , February
2003 .
14- Ettredge ,M., etal "Going Concern Auditor Reports at Corporate Web
Sites" Research in Accounting Regulation. Vol. 14, 2000.

36