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Volume 9, 2009


Contents

A Framework for Internal Fraud Risk Reduction at IT Integrating Business Processes: The IFR² Framework. Mieke Jans, Nadine Lybaert and Koen Vanhoof

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An Enhanced Communication Model. Per Flensburg

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Digital Reporting Formats: Users’ Perceptions, Preferences and Performances. Erlane K Ghani, Fawzi Laswad and Stuart Tooley

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Exploring COBIT Processes for ITG in Saudi Organizations: An empirical Study. Ahmad A. Abu-Musa

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REA and XBRL GL: Synergies for the 21st Century Business Reporting System. Denise G. Amrhein, Stephanie Farewell and Robert Pinsker.

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Universities’ Websites: Disclosure Practices and the Revelation of Financial Information. Isabel Gallego, Isabel-María García and Luís Rodríguez

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