{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,7,17]],"date-time":"2026-07-17T11:29:20Z","timestamp":1784287760833,"version":"3.55.0"},"reference-count":109,"publisher":"American Accounting Association","issue":"2","content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2014,12,1]]},"abstract":"<jats:title>ABSTRACT<\/jats:title>\n               <jats:p>The reporting of business information on websites, hereafter referred to as electronic business reporting (e-BR), continues to gain widespread acceptance as the Internet provides an inexpensive channel for delivering timely financial and nonfinancial information to investors. The online environment facilitates both the delivery of traditional text-based reporting content and the use of enhanced multimedia for displaying nonfinancial content, including elements such as images, presentations, video, and social media features. Signaling theory and research on trust was applied to develop a signaling research model and investigate how the reporting of nonfinancial content in e-BR can serve as a signal, specifically with nonprofessional investors. An experimental study was conducted in which the quality of e-BR and company performance was varied to investigate how e-BR influences perceptions of investment quality and intentions. The findings suggest that the nonfinancial content in e-BR influences perceptions of trustworthiness and perceived investment quality. When financial performance is low, high-quality e-BR enhances investors' perceptions of investment quality, which in return influences investment intentions.<\/jats:p>","DOI":"10.2308\/isys-50780","type":"journal-article","created":{"date-parts":[[2014,4,14]],"date-time":"2014-04-14T20:07:41Z","timestamp":1397506061000},"page":"67-101","source":"Crossref","is-referenced-by-count":29,"title":["Online Business Reporting: A Signaling Theory Perspective"],"prefix":"10.2308","volume":"28","author":[{"given":"Kamile Asli","family":"Basoglu","sequence":"first","affiliation":[{"name":"University of Delaware"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Traci J.","family":"Hess","sequence":"additional","affiliation":[{"name":"University of Massachusetts Amherst"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"1112","published-online":{"date-parts":[[2014,4,1]]},"reference":[{"key":"2024082915391248600_i1558-7959-28-2-67-Aaker1","unstructured":"Aaker, D. A. \n          \n          1996. Building Strong Brands. New York, NY: The Free Press."},{"issue":"12","key":"2024082915391248600_i1558-7959-28-2-67-Aerts1","first-page":"159","article-title":"Performance disclosure on the web: An exploration of the impact of managers' perceptions of stakeholder concerns","volume":"6","author":"Aerts","year":"2006","journal-title":"International Journal of Digital Accounting Research"},{"key":"2024082915391248600_i1558-7959-28-2-67-Ajzen1","unstructured":"Ajzen, I., and M. Fishbein. \n          1980. Understanding Attitudes and Predicting Social Behavior. Upper Saddle River, NJ: Prentice Hall."},{"key":"2024082915391248600_i1558-7959-28-2-67-Amernic1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/1045-2354(92)90013-H","article-title":"A case study in corporate financial reporting: Massey-Ferguson's visible accounting decisions","volume":"3","author":"Amernic","year":"1992","journal-title":"Critical Perspectives on Accounting"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Ashton1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2307\/2490389","article-title":"Students as surrogates in behavioral accounting research: Some evidence","volume":"18","author":"Ashton","year":"1980","journal-title":"Journal of Accounting Research"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Bachar1","doi-asserted-by":"crossref","first-page":"216","DOI":"10.1111\/j.1911-3846.1989.tb00754.x","article-title":"Auditing quality, signaling, and underwriting contracts","volume":"6","author":"Bachar","year":"1989","journal-title":"Contemporary Accounting Research"},{"issue":"4","key":"2024082915391248600_i1558-7959-28-2-67-Baker1","doi-asserted-by":"crossref","first-page":"328","DOI":"10.1177\/0092070394224002","article-title":"The influence of store environment on quality inferences and store image","volume":"22","author":"Baker","year":"1994","journal-title":"Journal of the Academy of Marketing Science"},{"issue":"4","key":"2024082915391248600_i1558-7959-28-2-67-Balvers1","first-page":"605","article-title":"Underpricing of new issues and the choice of auditor as a signal of investment banker reputation","volume":"63","author":"Balvers","year":"1988","journal-title":"The Accounting Review"},{"issue":"88","key":"2024082915391248600_i1558-7959-28-2-67-Beattie1","doi-asserted-by":"crossref","first-page":"291","DOI":"10.1080\/00014788.1992.9729446","article-title":"The use and abuse of graphs in annual reports: A theoretical framework and an empirical study","volume":"22","author":"Beattie","year":"1992","journal-title":"Accounting and Business Research"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Beattie2","doi-asserted-by":"crossref","first-page":"213","DOI":"10.1506\/AAT8-3CGL-3J94-PH4F","article-title":"Changing graph use in corporate annual reports: A time-series analysis","volume":"17","author":"Beattie","year":"2000","journal-title":"Contemporary Accounting Research"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Beattie3","doi-asserted-by":"crossref","first-page":"205","DOI":"10.1016\/j.accfor.2004.07.001","article-title":"A methodology for analysing and evaluating narratives in annual reports: A comprehensive descriptive profile and metrics for disclosure quality attributes","volume":"28","author":"Beattie","year":"2004","journal-title":"Accounting Forum"},{"key":"2024082915391248600_i1558-7959-28-2-67-Beattie4","first-page":"71","article-title":"Corporate reporting using graphs: A review and synthesis","volume":"27","author":"Beattie","year":"2008","journal-title":"Journal of Accounting Literature"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Beattie5","doi-asserted-by":"crossref","first-page":"181","DOI":"10.1177\/0021943607313993","article-title":"Investigating presentational change in UK annual reports: A longitudinal perspective","volume":"45","author":"Beattie","year":"2008","journal-title":"Journal of Business Communication"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Bergen1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1177\/002224299205600301","article-title":"Agency relationships in marketing: A review of the implications and applications of agency and related theories","volume":"56","author":"Bergen","year":"1992","journal-title":"Journal of Marketing"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Boulding1","doi-asserted-by":"crossref","first-page":"111","DOI":"10.1086\/209337","article-title":"A consumer-side experimental examination of signaling theory: Do consumers perceive warranties as signals of quality?","volume":"20","author":"Boulding","year":"1993","journal-title":"Journal of Consumer Research"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Certo1","doi-asserted-by":"crossref","first-page":"432","DOI":"10.2307\/30040731","article-title":"Influencing Initial Public Offering investors with prestige: Signaling with board structures","volume":"28","author":"Certo","year":"2003","journal-title":"Academy of Management Review"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Chaudhuri1","doi-asserted-by":"crossref","first-page":"81","DOI":"10.1509\/jmkg.65.2.81.18255","article-title":"The chain of effects from brand trust and brand affect to brand performance: The role of brand loyalty","volume":"63","author":"Chaudhuri","year":"2001","journal-title":"The Journal of Marketing"},{"issue":"6","key":"2024082915391248600_i1558-7959-28-2-67-Cho1","doi-asserted-by":"crossref","first-page":"933","DOI":"10.1108\/09513570910980481","article-title":"Media richness, user trust, and perceptions of corporate social responsibility: An experimental investigation of visual website disclosures","volume":"22","author":"Cho","year":"2009","journal-title":"Accounting, Auditing & Accountability Journal"},{"key":"2024082915391248600_i1558-7959-28-2-67-Choi1","doi-asserted-by":"crossref","first-page":"895","DOI":"10.1002\/smj.759","article-title":"Stakeholder relations and the persistence of corporate financial performance","volume":"30","author":"Choi","year":"2009","journal-title":"Strategic Management Journal"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Clatworthy1","doi-asserted-by":"crossref","first-page":"171","DOI":"10.1080\/00014788.2003.9729645","article-title":"Financial reporting of good news and bad news: Evidence from accounting narratives","volume":"33","author":"Clatworthy","year":"2003","journal-title":"Accounting and Business Research"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Cohen1","doi-asserted-by":"crossref","first-page":"109","DOI":"10.2308\/bria.2011.23.1.109","article-title":"Retail investors' perceptions of the decision-usefulness of economic performance, governance, and corporate social responsibility disclosures","volume":"23","author":"Cohen","year":"2011","journal-title":"Behavioral Research in Accounting"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Connelly1","doi-asserted-by":"crossref","first-page":"39","DOI":"10.1177\/0149206310388419","article-title":"Signaling theory: A review and assessment","volume":"37","author":"Connelly","year":"2010","journal-title":"Journal of Management"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Copeland1","first-page":"365","article-title":"Students as subjects in behavioral research","volume":"48","author":"Copeland","year":"1973","journal-title":"The Accounting Review"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Craig1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.2308\/api.2001.1.1.1","article-title":"A \u201cClose Reading\u201d protocol to identify perception-fashioning rhetoric in website financial reporting: The case of Microsoft","volume":"1","author":"Craig","year":"2001","journal-title":"Accounting and the Public Interest"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Cyr1","doi-asserted-by":"crossref","first-page":"530","DOI":"10.2307\/20650308","article-title":"Exploring human images in website design: A multi-method approach","volume":"33","author":"Cyr","year":"2009","journal-title":"MIS Quarterly"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Cyr2","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1016\/j.ijhcs.2009.08.005","article-title":"Colour appeal in website design within and across cultures: A multi-method evaluation","volume":"68","author":"Cyr","year":"2010","journal-title":"International Journal of Human-Computer Studies"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Davison1","doi-asserted-by":"crossref","first-page":"133","DOI":"10.1108\/09513570710731236","article-title":"Photographs and accountability: Cracking the codes of an NGO","volume":"20","author":"Davison","year":"2007","journal-title":"Accounting, Auditing & Accountability Journal"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Dawar1","first-page":"81","article-title":"Marketing universals: Consumers' use of brand name, price, physical appearance, and retailer reputation as signals of product quality","volume":"58","author":"Dawar","year":"1994","journal-title":"Journal of Marketing"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Debreceny1","first-page":"1","article-title":"Financial reporting websites: What users want in terms of form and content","volume":"1","author":"Debreceny","year":"2001","journal-title":"The International Journal of Digital Accounting Research"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Dennis1","doi-asserted-by":"crossref","first-page":"575","DOI":"10.2307\/25148857","article-title":"Media, tasks, and communication processes: A theory of media synchronicity","volume":"32","author":"Dennis","year":"2008","journal-title":"MIS Quarterly"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Dhaliwal1","doi-asserted-by":"crossref","first-page":"59","DOI":"10.2308\/accr.00000005","article-title":"Voluntary nonfinancial disclosure and the cost of equity capital: The initiation of corporate social responsibility reporting","volume":"86","author":"Dhaliwal","year":"2011","journal-title":"The Accounting Review"},{"issue":"6","key":"2024082915391248600_i1558-7959-28-2-67-Diamond1","first-page":"25","article-title":"How to implement the SEC's new guidance regarding the use of company websites","volume":"16","author":"Diamond","year":"2008","journal-title":"Corporate Governance Advisor"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Dilla1","doi-asserted-by":"crossref","first-page":"257","DOI":"10.2308\/acch.2010.24.2.257","article-title":"Voluntary disclosure in annual reports: The association between magnitude and direction of change in corporate financial performance and graph use","volume":"24","author":"Dilla","year":"2010","journal-title":"Accounting Horizons"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Doney1","first-page":"35","article-title":"An examination of the nature of trust in buyer-seller relationships","volume":"61","author":"Doney","year":"1997","journal-title":"Journal of Marketing"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Elliott1","doi-asserted-by":"crossref","first-page":"473","DOI":"10.1506\/car.25.2.7","article-title":"Nonprofessional investors' information choices, investing experience and portfolio returns","volume":"25","author":"Elliott","year":"2005","journal-title":"Contemporary Accounting Research"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Elliott2","doi-asserted-by":"crossref","first-page":"139","DOI":"10.2308\/accr.2007.82.1.139","article-title":"Are M.B.A. students a good proxy for nonprofessional investors?","volume":"82","author":"Elliott","year":"2007","journal-title":"The Accounting Review"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Elliott3","doi-asserted-by":"crossref","first-page":"513","DOI":"10.2308\/accr-10202","article-title":"Using online video to announce a restatement: Influences on investment decisions and the mediating role of trust","volume":"87","author":"Elliott","year":"2012","journal-title":"The Accounting Review"},{"issue":"4","key":"2024082915391248600_i1558-7959-28-2-67-Elsbach1","doi-asserted-by":"crossref","first-page":"669","DOI":"10.2307\/256313","article-title":"Acquiring organizational legitimacy through illegitimate actions: A marriage of institutional and impression management theories","volume":"35","author":"Elsbach","year":"1992","journal-title":"Academy of Management Journal"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Everard1","doi-asserted-by":"crossref","first-page":"55","DOI":"10.2753\/MIS0742-1222220303","article-title":"How presentation flaws affect perceived site quality, trust, and intention to purchase from an online store","volume":"22","author":"Everard","year":"2005","journal-title":"Journal of Management Information Systems"},{"key":"2024082915391248600_i1558-7959-28-2-67-FASB1","unstructured":"Financial Accounting Standards Board (FASB). 2000. Electronic Distribution of Business Reporting Information, edited byFASB. Norwalk, CT: FASB."},{"key":"2024082915391248600_i1558-7959-28-2-67-Fornell1","doi-asserted-by":"crossref","first-page":"39","DOI":"10.1177\/002224378101800104","article-title":"Evaluating structural equation models with unobservable variables and measurement error","volume":"18","author":"Fornell","year":"1981","journal-title":"Journal of Marketing Research"},{"key":"2024082915391248600_i1558-7959-28-2-67-Gal1","doi-asserted-by":"crossref","first-page":"81","DOI":"10.2308\/jeta.2008.5.1.81","article-title":"Query issues in continuous reporting systems","volume":"5","author":"Gal","year":"2008","journal-title":"Journal of Emerging Technologies in Accounting"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Ganesan1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1177\/002224299405800201","article-title":"Determinants of long-term orientation in buyer-seller relationships","volume":"58","author":"Ganesan","year":"1994","journal-title":"Journal of Marketing"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Gefen1","doi-asserted-by":"crossref","first-page":"7","DOI":"10.2979\/esj.2003.2.2.7","article-title":"Managing user trust in B2C e-Services","volume":"2","author":"Gefen","year":"2003","journal-title":"E-Service Journal"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Gefen2","doi-asserted-by":"crossref","first-page":"51","DOI":"10.2307\/30036519","article-title":"Trust and TAM in online shopping: An integrated model","volume":"27","author":"Gefen","year":"2003","journal-title":"MIS Quarterly"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Gefen3","doi-asserted-by":"crossref","first-page":"407","DOI":"10.1016\/j.omega.2004.01.006","article-title":"Consumer trust in B2C e-Commerce and the importance of social presence: Experiments in e-Products and e-Services","volume":"32","author":"Gefen","year":"2004","journal-title":"Omega"},{"key":"2024082915391248600_i1558-7959-28-2-67-Gefen4","doi-asserted-by":"crossref","first-page":"91","DOI":"10.17705\/1CAIS.01605","article-title":"A practical guide to factorial validity using PLS-Graph: Tutorial and annotated example","volume":"16","author":"Gefen","year":"2005","journal-title":"Communications of the Association for Information Systems"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Graves1","doi-asserted-by":"crossref","first-page":"57","DOI":"10.1016\/0361-3682(94)00026-R","article-title":"Pictures and the bottom line: The television epistemology of U.S. annual reports","volume":"21","author":"Graves","year":"1996","journal-title":"Accounting, Organizations and Society"},{"issue":"6","key":"2024082915391248600_i1558-7959-28-2-67-Guiso1","doi-asserted-by":"crossref","first-page":"2557","DOI":"10.1111\/j.1540-6261.2008.01408.x","article-title":"Trusting the stock market","volume":"63","author":"Guiso","year":"2008","journal-title":"Journal of Finance"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-GurhanCanli1","doi-asserted-by":"crossref","first-page":"197","DOI":"10.1509\/jmkr.41.2.197.28667","article-title":"When corporate image affects product evaluations: The moderating role of perceived risk","volume":"41","author":"G\u00fcrhan-Canli","year":"2004","journal-title":"Journal of Marketing Research"},{"issue":"8","key":"2024082915391248600_i1558-7959-28-2-67-Hassanein1","doi-asserted-by":"crossref","first-page":"689","DOI":"10.1016\/j.ijhcs.2006.11.018","article-title":"Manipulating perceived social presence through the web interface and its impact on attitude toward online shopping","volume":"65","author":"Hassanein","year":"2007","journal-title":"International Journal of Human-Computer Studies"},{"issue":"1\u20133","key":"2024082915391248600_i1558-7959-28-2-67-Healy1","doi-asserted-by":"crossref","first-page":"405","DOI":"10.1016\/S0165-4101(01)00018-0","article-title":"Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature","volume":"31","author":"Healy","year":"2001","journal-title":"Journal of Accounting and Economics"},{"issue":"12","key":"2024082915391248600_i1558-7959-28-2-67-Hess1","doi-asserted-by":"crossref","first-page":"889","DOI":"10.17705\/1jais.00216","article-title":"Designing interfaces with social presence: Using vividness and extraversion to create social recommendation agents","volume":"10","author":"Hess","year":"2009","journal-title":"Journal of the Association for Information Systems"},{"issue":"4","key":"2024082915391248600_i1558-7959-28-2-67-Hodge1","doi-asserted-by":"crossref","first-page":"675","DOI":"10.2308\/accr.2001.76.4.675","article-title":"Hyperlinking unaudited information to audited financial statements: Effects on investor judgments","volume":"76","author":"Hodge","year":"2001","journal-title":"The Accounting Review"},{"key":"2024082915391248600_i1558-7959-28-2-67-Hodge2","doi-asserted-by":"crossref","first-page":"37","DOI":"10.2308\/acch.2003.17.s-1.37","article-title":"Investors' perceptions of earnings quality, auditor independence, and the usefulness of audited financial information","volume":"17","author":"Hodge","year":"2003","journal-title":"Accounting Horizons"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Hodge3","doi-asserted-by":"crossref","first-page":"687","DOI":"10.2308\/accr.2004.79.3.687","article-title":"Does search-facilitating technology improve the transparency of financial reporting","volume":"79","author":"Hodge","year":"2004","journal-title":"The Accounting Review"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Hodge4","doi-asserted-by":"crossref","first-page":"267","DOI":"10.1177\/0148558X0602100304","article-title":"The impact of expertise and investment familiarity on investors' use of online financial report information","volume":"21","author":"Hodge","year":"2006","journal-title":"Journal of Accounting, Auditing, and Finance"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Hosmer1","doi-asserted-by":"crossref","first-page":"379","DOI":"10.2307\/258851","article-title":"Trust: The connecting link between organizational theory and philosophical ethics","volume":"20","author":"Hosmer","year":"1995","journal-title":"Academy of Management Review"},{"key":"2024082915391248600_i1558-7959-28-2-67-IIRC1","unstructured":"International Integrated Reporting Council (IIRC). 2013. Consultation Draft of the International &lt;IR&gt; Framework: Integrated Reporting. Available at: http:\/\/www.theiirc.org\/wp-content\/uploads\/Consultation-Draft\/Consultation-Draft-of-the-InternationalIRFramework.pdf"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Jarvenpaa1","doi-asserted-by":"crossref","first-page":"250","DOI":"10.1287\/isre.1040.0028","article-title":"Toward contextualized theories of trust: The role of trust in global virtual teams","volume":"15","author":"Jarvenpaa","year":"2004","journal-title":"Information Systems Research"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Kaplan1","first-page":"63","article-title":"An examination of the effect of the president's letter and stock advisory service information on financial decisions","volume":"2","author":"Kaplan","year":"1990","journal-title":"Behavioral Research in Accounting"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Kim1","doi-asserted-by":"crossref","first-page":"239","DOI":"10.1287\/isre.13.3.239.79","article-title":"Businesses as buildings: Metrics for the architectural quality of Internet businesses","volume":"13","author":"Kim","year":"2002","journal-title":"Information Systems Research"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Kirmani1","doi-asserted-by":"crossref","first-page":"66","DOI":"10.1509\/jmkg.64.2.66.18000","article-title":"No pain, no gain: A critical review of the literature on signaling unobservable product quality","volume":"64","author":"Kirmani","year":"2000","journal-title":"Journal of Marketing"},{"key":"2024082915391248600_i1558-7959-28-2-67-KPMG1","unstructured":"KPMG. 2011. KPMG International Survey of Corporate Social Responsibility Reporting 2011. New York, NY: KPMG."},{"issue":"4","key":"2024082915391248600_i1558-7959-28-2-67-Krull1","doi-asserted-by":"crossref","first-page":"418","DOI":"10.1177\/0193841X9902300404","article-title":"Multilevel mediation modeling in group-based intervention studies","volume":"23","author":"Krull","year":"1999","journal-title":"Evaluation Review"},{"issue":"8","key":"2024082915391248600_i1558-7959-28-2-67-Libby1","doi-asserted-by":"crossref","first-page":"775","DOI":"10.1016\/S0361-3682(01)00011-3","article-title":"Experimental research in financial accounting","volume":"27","author":"Libby","year":"2002","journal-title":"Accounting, Organizations and Society"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Lin1","doi-asserted-by":"crossref","first-page":"101","DOI":"10.1016\/S0165-4101(98)00016-0","article-title":"Underwriting relationships, analysts' earnings forecasts and investment recommendations","volume":"25","author":"Lin","year":"1998","journal-title":"Journal of Accounting and Economics"},{"issue":"4","key":"2024082915391248600_i1558-7959-28-2-67-Lindskold1","doi-asserted-by":"crossref","first-page":"793","DOI":"10.1037\/0033-2909.85.4.772","article-title":"Trust development, the grit proposal, and the effects of conciliatory acts on conflict and cooperation","volume":"85","author":"Lindskold","year":"1978","journal-title":"Psychological Bulletin"},{"issue":"7","key":"2024082915391248600_i1558-7959-28-2-67-Lipe1","doi-asserted-by":"crossref","first-page":"625","DOI":"10.1016\/S0361-3682(97)00065-2","article-title":"Individual investors' risk judgments and investment decisions: The impact of accounting and market data","volume":"23","author":"Lipe","year":"1998","journal-title":"Accounting, Organizations and Society"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Loiacono1","doi-asserted-by":"crossref","first-page":"51","DOI":"10.2753\/JEC1086-4415110302","article-title":"WebQual: An instrument for consumer evaluation of websites","volume":"11","author":"Loiacono","year":"2007","journal-title":"International Journal of Electronic Commerce"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Lynch1","doi-asserted-by":"crossref","first-page":"225","DOI":"10.1086\/208919","article-title":"On the external validity of experiments in consumer research","volume":"9","author":"Lynch","year":"1982","journal-title":"Journal of Consumer Research"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Maines1","doi-asserted-by":"crossref","first-page":"179","DOI":"10.2308\/accr.2000.75.2.179","article-title":"Effects of comprehensive-income characteristics on nonprofessional investors' judgments: The role of financial-statement presentation format","volume":"75","author":"Maines","year":"2000","journal-title":"The Accounting Review"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Mayer1","doi-asserted-by":"crossref","first-page":"709","DOI":"10.2307\/258792","article-title":"An integrative model of organizational trust","volume":"20","author":"Mayer","year":"1995","journal-title":"The Academy of Management Review"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Mayhew1","doi-asserted-by":"crossref","first-page":"89","DOI":"10.1506\/9T3G-LWA9-PR5Q-TH0A","article-title":"Examining the role of auditor quality and retained ownership in IPO markets: Experimental evidence","volume":"21","author":"Mayhew","year":"2004","journal-title":"Contemporary Accounting Research"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-McKinstry1","doi-asserted-by":"crossref","first-page":"89","DOI":"10.1016\/0361-3682(95)00016-3","article-title":"Designing the annual reports of Burton PLC from 1930 to 1994","volume":"21","author":"McKinstry","year":"1996","journal-title":"Accounting, Organizations and Society"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-McKnight1","doi-asserted-by":"crossref","first-page":"334","DOI":"10.1287\/isre.13.3.334.81","article-title":"Developing and validating trust measures for E-Commerce: An integrative typology","volume":"13","author":"McKnight","year":"2002","journal-title":"Information Systems Research"},{"issue":"3\u20134","key":"2024082915391248600_i1558-7959-28-2-67-McKnight2","doi-asserted-by":"crossref","first-page":"297","DOI":"10.1016\/S0963-8687(02)00020-3","article-title":"The impact of initial consumer trust on intentions to transact with a website: A trust building model","volume":"11","author":"McKnight","year":"2002","journal-title":"The Journal of Strategic Information Systems"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-McKnight3","doi-asserted-by":"crossref","first-page":"473","DOI":"10.2307\/259290","article-title":"Initial trust formation in new organizational relationships","volume":"23","author":"McKnight","year":"1998","journal-title":"Academy of Management Review"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Milne1","doi-asserted-by":"crossref","first-page":"372","DOI":"10.1108\/09513570210435889","article-title":"Securing organizational legitimacy: An experimental decision case examining the impact of environmental disclosures","volume":"15","author":"Milne","year":"2002","journal-title":"Accounting, Auditing & Accountability Journal"},{"key":"2024082915391248600_i1558-7959-28-2-67-Nunnally1","unstructured":"Nunnally, J. \n          \n          1967. Psychometric Theory. New York, NY: McGraw-Hill."},{"issue":"4","key":"2024082915391248600_i1558-7959-28-2-67-Parasuraman1","doi-asserted-by":"crossref","first-page":"41","DOI":"10.1177\/002224298504900403","article-title":"A conceptual model of service quality and its implications for future research","volume":"49","author":"Parasuraman","year":"1985","journal-title":"Journal of Marketing"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Parboteeah1","doi-asserted-by":"crossref","first-page":"60","DOI":"10.1287\/isre.1070.0157","article-title":"The influence of website characteristics on a consumer's urge to buy impulsively","volume":"20","author":"Parboteeah","year":"2009","journal-title":"Information Systems Research"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Peterson1","doi-asserted-by":"crossref","first-page":"450","DOI":"10.1086\/323732","article-title":"On the use of college students in social science research: Insights from a second order Meta-analysis","volume":"28","author":"Peterson","year":"2001","journal-title":"Journal of Consumer Research"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Pinches1","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1111\/j.1540-6261.1973.tb01341.x","article-title":"A multivariate analysis of industrial bond ratings","volume":"28","author":"Pinches","year":"1973","journal-title":"The Journal of Finance"},{"key":"2024082915391248600_i1558-7959-28-2-67-Pinsker1","doi-asserted-by":"crossref","first-page":"241","DOI":"10.1057\/jdg.2009.6","article-title":"Nonprofessional investors' perceptions of the efficiency and effectiveness of XBRL-enabled financial statement analysis and of firms providing XBRL-formatted information","volume":"6","author":"Pinsker","year":"2009","journal-title":"International Journal of Disclosure and Governance"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Pinsker2","doi-asserted-by":"crossref","first-page":"161","DOI":"10.2308\/bria.2011.23.1.161","article-title":"Primacy or recency? A study of order effects when nonprofessional investors are provided a long series of disclosures","volume":"23","author":"Pinsker","year":"2011","journal-title":"Behavioral Research in Accounting"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Preston1","doi-asserted-by":"crossref","first-page":"113","DOI":"10.1016\/0361-3682(95)00032-5","article-title":"IMag[in]ing annual reports","volume":"21","author":"Preston","year":"1996","journal-title":"Accounting, Organizations and Society"},{"issue":"4","key":"2024082915391248600_i1558-7959-28-2-67-Reinartz1","doi-asserted-by":"crossref","first-page":"332","DOI":"10.1016\/j.ijresmar.2009.08.001","article-title":"An empirical comparison of the efficacy of covariance-based and variance-based SEM","volume":"26","author":"Reinartz","year":"2009","journal-title":"International Journal of Market Research"},{"issue":"4","key":"2024082915391248600_i1558-7959-28-2-67-Richardson1","doi-asserted-by":"crossref","first-page":"28","DOI":"10.1177\/002224299405800403","article-title":"Extrinsic and intrinsic cue effects on perceptions of store brand quality","volume":"58","author":"Richardson","year":"1994","journal-title":"Journal of Marketing"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Ring1","doi-asserted-by":"crossref","first-page":"90","DOI":"10.2307\/258836","article-title":"Developmental processes of cooperative interorganizational relationships","volume":"19","author":"Ring","year":"1994","journal-title":"Academy of Management Review"},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Ritt1","first-page":"28","article-title":"Who is the American shareowner?","volume":"53","author":"Ritt","year":"2004","journal-title":"Better Investing"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Sanders1","first-page":"160","article-title":"Strategic satisficing? A behavioral-agency theory perspective on stock repurchase program announcements","volume":"46","author":"Sanders","year":"2003","journal-title":"The Academy of Management Journal"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Schlosser1","doi-asserted-by":"crossref","first-page":"133","DOI":"10.1509\/jmkg.70.2.133","article-title":"Converting website visitors into buyers: How website investment increases consumer trusting beliefs and online purchase intentions","volume":"70","author":"Schlosser","year":"2006","journal-title":"Journal of Marketing Research"},{"key":"2024082915391248600_i1558-7959-28-2-67-SEC1","unstructured":"Securities and Exchange Commission (SEC). 2009. Interactive Data to Improve Financial Reporting. 3235-AJ71. Washington, DC: SEC."},{"issue":"3\u20134","key":"2024082915391248600_i1558-7959-28-2-67-Shankar1","doi-asserted-by":"crossref","first-page":"325","DOI":"10.1016\/S0963-8687(02)00022-7","article-title":"Online trust: A stakeholder perspective, concepts, implications, and future directions","volume":"11","author":"Shankar","year":"2002","journal-title":"Journal of Strategic Information System"},{"key":"2024082915391248600_i1558-7959-28-2-67-Simpson1","article-title":"The REAL cost of building and maintaining a commercial website","author":"Simpson","year":"2005"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Spence1","doi-asserted-by":"crossref","first-page":"355","DOI":"10.2307\/1882010","article-title":"Job market signaling","volume":"87","author":"Spence","year":"1973","journal-title":"The Quarterly Journal of Economics"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Steinbart1","first-page":"60","article-title":"The auditor's responsibility for the accuracy of graphs in annual reports: Some evidence of the need for additional guidance","volume":"3","author":"Steinbart","year":"1989","journal-title":"Accounting Horizons"},{"key":"2024082915391248600_i1558-7959-28-2-67-Straub1","doi-asserted-by":"crossref","first-page":"380","DOI":"10.17705\/1CAIS.01324","article-title":"Validation guidelines for IS positivist research","volume":"13","author":"Straub","year":"2004","journal-title":"Communications of the Association for Information Systems"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Teo1","doi-asserted-by":"crossref","first-page":"99","DOI":"10.2753\/MIS0742-1222250303","article-title":"-2009. Trust and electronic government success: An empirical study","volume":"25","author":"Teo","year":"2008","journal-title":"Journal of Management Information Systems"},{"key":"2024082915391248600_i1558-7959-28-2-67-Trotman1","unstructured":"Trotman, K. T. \n          \n          1996. Research Methods for Judgment and Decision Making Studies in Auditing. Carlton, Australia: Coopers & Lybrand and AAANZ."},{"issue":"1","key":"2024082915391248600_i1558-7959-28-2-67-Tuttle1","doi-asserted-by":"crossref","first-page":"89","DOI":"10.1016\/S0361-3682(96)00026-8","article-title":"An examination of market efficiency: Information order effects in a laboratory market","volume":"22","author":"Tuttle","year":"1997","journal-title":"Accounting, Organizations and Society"},{"key":"2024082915391248600_i1558-7959-28-2-67-UNEP1","unstructured":"United Nations Environment Programme (UNEP). 2007. Principles for Responsible Investment (PRI) Report on Progress 2007: Implementation, Assessment, and Guidance. UNEP Finance Initiative. New York, NY: UNEP."},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-vanderLaanSmith1","doi-asserted-by":"crossref","first-page":"177","DOI":"10.1016\/j.jaccpubpol.2009.10.009","article-title":"The impact of corporate social disclosure on investment behavior: A cross-national study","volume":"29","author":"van der Laan Smith","year":"2010","journal-title":"Journal of Accounting and Public Policy"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Vasarhelyi1","doi-asserted-by":"crossref","first-page":"405","DOI":"10.2308\/iace.2010.25.3.405","article-title":"Audit education and the real-time economy","volume":"25","author":"Vasarhelyi","year":"2010","journal-title":"Issues in Accounting Education"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Wells1","doi-asserted-by":"crossref","first-page":"373","DOI":"10.2307\/23044048","article-title":"What signal are you sending? How consumer-facing technology influences perceptions of quality","volume":"35","author":"Wells","year":"2011","journal-title":"MIS Quarterly"},{"issue":"2","key":"2024082915391248600_i1558-7959-28-2-67-Wheeler1","doi-asserted-by":"crossref","first-page":"161","DOI":"10.1016\/j.accinf.2010.12.004","article-title":"Experimental methods in decision aid research","volume":"12","author":"Wheeler","year":"2011","journal-title":"International Journal of Accounting Information Systems"},{"key":"2024082915391248600_i1558-7959-28-2-67-Wilson1","first-page":"51","article-title":"The Art of Laboratory Experimentation","author":"Wilson","year":"2010","journal-title":"Handbook of Social Psychology"},{"issue":"3","key":"2024082915391248600_i1558-7959-28-2-67-Zeithaml1","doi-asserted-by":"crossref","first-page":"2","DOI":"10.1177\/002224298805200302","article-title":"Consumer perceptions of price, quality, and value: A means-end model and synthesis of evidence","volume":"52","author":"Zeithaml","year":"1988","journal-title":"Journal of Marketing"}],"container-title":["Journal of Information Systems"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/28\/2\/67\/11980\/isys-50780.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"syndication"},{"URL":"https:\/\/publications.aaahq.org\/jis\/article-pdf\/28\/2\/67\/11980\/isys-50780.pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,8,29]],"date-time":"2024-08-29T17:30:43Z","timestamp":1724952643000},"score":1,"resource":{"primary":{"URL":"https:\/\/publications.aaahq.org\/jis\/article\/28\/2\/67\/1586\/Online-Business-Reporting-A-Signaling-Theory"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2014,4,1]]},"references-count":109,"journal-issue":{"issue":"2","published-online":{"date-parts":[[2014,4,1]]},"published-print":{"date-parts":[[2014,12,1]]}},"URL":"https:\/\/doi.org\/10.2308\/isys-50780","relation":{},"ISSN":["1558-7959","0888-7985"],"issn-type":[{"value":"1558-7959","type":"electronic"},{"value":"0888-7985","type":"print"}],"subject":[],"published":{"date-parts":[[2014,4,1]]}}}