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Category: ICAS 2017 Proceedings
Author: Azleen Ilias, Norazah Suki
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Internet Business Reporting (IBR) is widely used as an intermediary tool to communicate useful and reliable information to financial reporting users such as auditors, accountants and other users. This study aims to examine the determinants of users’ intention to re-use IBR. Usable data was received via self-administered questionnaires from 350 users who were associated with the preparation and use of internet financial reporting. The structural equation modelling approach revealed that perceived usefulness, ease of use and information quality had a significant impact on users’ attitude to re-use IBR and subsequently, attitude significantly impacted users’ satisfaction to re-use IBR. However, perceived information quality had insignificant impact on users’ satisfaction to re-use IBR. Additionally, satisfaction and attitude were the significant reasons for users’ intention to re-use IBR. The study furnish significant insight on the specific determinants of users’ intention to re-use IBR which would assist in preparing financial reporting. Direction for future research is also provided.

Keywords: Internet Business Reporting, Malaysia, Structural Equation Modelling.

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