Governance Disclosure on the Internet: The Case of Australian State Government Departments

Australian Journal of Public Administration

Volumn 71, Issue 4, 2012, Pages 440-456

  Stewart, Jenny ^a   Asha, Frances ^a   Shulman, Art ^a   Ng, Chew ^a   Subramaniam, Nava ^b  

^a GRIFFITH UNIVERSITY   (Australia)

^b DEAKIN UNIVERSITY   (Australia)

Author keywords

Disclosures; Internet; Public sector governance

Indexed keywords

EID: 84871678260     PISSN: 03136647     EISSN: 14678500     Source Type: Journal    
DOI: 10.1111/j.1467-8500.2012.00789.x     Document Type: Article

References (36)

1. Abdelsalam, O. H., S. M. Bryant, and D. L. Street 2007. 'An Examination of the Comprehensiveness of Corporate Internet Reporting Provided by London-Listed Companies.' Journal of International Accounting Research 6(2):1-33.
2. Australian National Audit Office (ANAO). 1999. Corporate Governance in Commonwealth Authorities and Companies: Discussion Paper. Commonwealth of Australia. URL: . Consulted 5 October 2012.
3. Australian National Audit Office (ANAO). 2003. Public Sector Governance Volume 1, Better Practice Guide. Canberra: Commonwealth of Australia.
4. Australian National Audit Office (ANAO) and Department of the Prime Minister and Cabinet. 2006. Implementation of Programme and Policy Initiatives: Making Implementation Matter Better Practice Guide. Canberra: Commonwealth of Australia.
5. Australian Public Service Commission (APSC). 2007. Building Better Governance. Canberra: Commonwealth of Australia.
6. Barrett, P. 2001. Corporate Governance in the Public Sector Context. Presentation at MinterEllison Seminar Series: Public Services in the New Millenium. 18 April. Canberra: ANAO. URL: . Consulted 23 May 2011.
7. Bolívar, M. P. R., C. C. Pérez, and A. M. L. Hernández 2006. 'Cultural Contexts and Governmental Digital Reporting.' International Review of Administrative Sciences 72(2):269-290.
8. Cadbury, A. 1992. Report of the Committee on the Financial Aspects of Corporate Governance (Chaired by Sir Adrian Cadbury). London: Gee & Co.
9. Cameron, W. 2002. Corporate Governance in the Public Sector. Presentation to Clayton Utz CEO Breakfast Seminar. 8 February. Victorian Auditor-General's Office, Melbourne, Victoria.
10. CPA Australia. 2000. Submission to the Victorian Public Accounts and Estimates Committee: Inquiry into Corporate Governance in the Victorian Public Sector. Melbourne: CPA Australia.
11. Debreceney, R., G. L. Gray, and A. Rahman 2002. 'The Determinants of Internet Financial Reporting.' Journal of Accounting and Public Policy 21:371-394.
12. Deloitte Research. 2000. At the Dawn of e-Government: The Citizen as Customer. New York: Deloitte Consulting and Deloitte & Touche.
13. de Silva, W and de Lira Alves, L. 2004. The Voluntary Disclosure of Financial Information on the Internet and Firm Value Effect in Companies across Latin America. Working Paper, Brazil, University of Pernambuco,
14. Ettredge, M., V. J. Richardson, and S. Scholz 2002. 'Dissemination of Information for Investors at Corporate Websites.' Journal of Accounting and Public Policy 21:357-369.
15. Gandia, J. L. 2008a. 'Determinants of Web Site Information by Spanish City Councils.' Online Information Review 32(1):35-57.
16. Gandia, J. L. 2008b. 'Determinants of Internet-base Corporate Governance disclosure by Spanish Listed Companies.' Online Information Review 32(1):791-817.
17. Government 2.0 Taskforce. 2009. Draft Report 2009. Engage: Getting on with Government 2.0. Parkes, ACT: Commonwealth of Australia.
18. Government of Western Australia Public Sector Commission. 2009. Principles of Good Corporate Governance for Western Australian Public Sector Boards and Committees. URL: . Consulted 23 May 2011.
19. Jiang, Y., V. Raghupathi, and W. Raghupathi 2009. 'Web-based Corporate Governance Information Disclosure: an Empirical Investigation.' Information Resources Management Journal 22(2):50-69.
20. Kelton, A. S. and Y. Yang 2008. 'The Impact of Corporate Governance on Internet Financial Reporting.' Journal of Accounting and Public Policy 27:62-87.
21. Laswad, F., R. Fisher, and P. Oyelere 2005. 'Determinants of Voluntary Internet Financial Reporting by Local Government Authorities.' Journal of Accounting and Public Policy 24:101-121.
22. Lymer, A. 1999. 'The Internet and the Future of Corporate Reporting in Europe.' The European Accounting Review 8(2):289-301.
23. MacKenzie, M. 1992. 'New Design Standards for ABS Publications: A Case Study.' In R. Penman and D. Sless (eds), Designing Information for People. Fyshwick, ACT Australia: Communication Research Press.
24. th Mar. 2011. ANAO URL: . Consulted 23 May 2011.
25. Oyelere, P., F. Laswad and R. Fisher 2003. 'Determinants of Internet Financial Reporting by New Zealand Companies.' Journal of International Financial Management and Accounting 14(1):26-63.
26. Pollach, I. 2003. Communicating Corporate Ethics on the World Wide Web: A Discourse Analysis of Selected Company Web Sites. Frankfurt: Peter Lang Publishing.
27. Queensland Government Transport and Main Roads. 2011. Corporate Governance Framework. URL: . Consulted October 2012.
28. Ryan, C. and C. Ng 2000. 'Public Sector Corporate Governance Disclosures: An Examination of Annual Reporting Practices in Queensland.' Australian Journal of Public Administration 59(2):11-23.
29. Sendt, B. 2005. The Changing Agenda for Public Sector Governance. Presentation to the Chartered Secretaries Australia: Annual Public Sector Governance Forum. 2 September. Sydney: The Audit Office of New South Wales, Sydney.
30. Styles, A., and M. Tennyson 2005. The Accessibility of Financial Reporting of U.S. Municipalities on the Internet. Paper Presented at The American Accounting Association Mid-Atlantic Regional Meeting, March 25, Philadelphia, PA.
31. Tagesson, T., V. Blank, P. Broberg, and S. O Collin 2009. 'What Explains the Extent and Content of Social and Environmental Disclosures on Corporate Websites: A Study of Social and Environmental Reporting in Swedish Listed Corporations.' Corporate Social Responsibility and Environmental Management 16:352-364.
32. The Economic Intelligence Unit. 2002. Corporate Governance: The New Strategic Imperative. A white paper sponsored by KPMG International.
33. United Nations Department of Economic & Social Affairs. 2008. UN E-Government Survey 2008. From E-Government to Connected Governance. New York: United Nations.
34. United Nations Department of Economic & Social Affairs. 2010. UN E-Government Survey 2010. Leveraging E-Government at a Time of Financial and Economic Crisis. New York: United Nations.
35. Wanderley L. S. O., R. Lucian, F. Farache, and J. M. de Sousa Filho 2008. 'CSR Information Disclosure on the Web: A Context-Based Approach Analysing the Influence of Country of Origin and Industry Sector.' Journal of Business Ethics 82:369-378.
36. Xiao, J. Z., H. Yang, and C. W. Chow 2004. 'The Determinants and Characteristics of Voluntary Internet-based disclosures by Listed Chinese Companies.' Journal of Accounting and Public Policy 23:191-225.