Information technologies have deeply changed society way of life. Those changes can be observed in almost all activities. Accounting and Auditing are not an exception. The non-existence of clear boundaries on this issue is resulting on an increasing controversy. Thus, the way of delivering financial information has been calling several regulators and standard setting boards, as well as academics' attention. Content, presentation, and security are the key points of discussion. On this ever-changing environment, accounting and auditing professionals must continuously re-adjust to emerging technologies, in order to guarantee the financial information systems leadership. Therefore, skills and abilities to deal with those aspects are essential on these professionals education and must be developed.
Financial Reporting; Financial Statements; Internet; Information Technologies; XBRL
