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The future of intelligent Internet agents in European financial reporting

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  • A. A. Baldwin
  • S. L. M. Williams

Abstract

This paper explores the future of intelligent Internet agents in European financial reporting. Currently, intelligent agents are under development in the US for various financial reporting purposes. Clearly, the greater complexity of the European financial reporting environment presents an opportunity for development of intelligent agents to assist in cross-national financial reporting and analysis tasks. After reviewing the European accounting environment, intelligent Internet agents are defined and described. Potential applications and avenues for development are identified. The nature of European financial reporting calls for the development and use of intelligent agents to help decision-makers deal with the complexity of the financial environment.

Suggested Citation

  • A. A. Baldwin & S. L. M. Williams, 1999. "The future of intelligent Internet agents in European financial reporting," European Accounting Review, Taylor & Francis Journals, vol. 8(2), pages 303-319.
    • Handle: RePEc:taf:euract:v:8:y:1999:i:2:p:303-319
    DOI: 10.1080/096381899336050
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    References listed on IDEAS

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    Cited by:

    1. Paola Ramassa & Costanza Di Fabio, 2016. "Web-Based Financial Reporting: An Interpretative Model for Corporate Communications on Social Media," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2016(2), pages 79-112.
    2. Niamh Brennan & Denis Hourigan, 1998. "Corporate reporting on the internet by Irish companies," Open Access publications 10197/5445, Research Repository, University College Dublin.

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