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Recent changes in the regulatory environment of the London Stock Exchange are aimed at prohibiting selective disclosure and enhancing the credibility of reporting. Using an innovative 143-item disclosure checklist, we examine corporate Internet reporting (CIR) comprehensiveness and its determinants within this new regulatory environment. We also extend the literature linking corporate governance measures to CIR. Our findings indicate that despite this new regulatory environment, there is considerable room for improvement in CIR by London-listed companies. For example, our sample companies provide only 58 percent and 70 percent, respectively, of the credibility and usability items assessed by our comprehensiveness index. After controlling for size, profitability, industry, and high growth / intangibles, we find the CIR comprehensiveness of London-listed companies is associated with analyst following, director holding, director independence, and CEO duality. Because prior research indicates the U.K. leads Europe in Internet reporting, our results may shed light on how CIR will evolve throughout Europe.

Information Model for IP Flow Information Export Status of This MemoThis document specifies an Internet standards track protocol for the Internet community, and requests discussion and suggestions for improvements. Please refer to the current edition of the "Internet Official Protocol Standards" (STD 1) for the standardization state and status of this protocol. Distribution of this memo is unlimited. AbstractThis memo defines an information model for the IP Flow Information eXport (IPFIX) protocol. It is used by the IPFIX protocol for encoding measured traffic information and information related to the traffic Observation Point, the traffic Metering Process, and the Exporting Process. Although developed for the IPFIX protocol, the model is defined in an open way that easily allows using it in other protocols, interfaces, and applications.

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The twofold purpose of this paper is to offer recommendations to accounting educators regarding educational technology (ET) delivery modes, and to stimulate accounting education research efforts in the area of ET. Drawing from behavioral and cognitive theory, as well as educational research on the impact of technology on learning, this paper reports and discusses the current state of research in ET. Next, ET research and accounting technology research are reviewed and classified into five types: (1) evaluation research, (2) media-comparison studies, (3) intra-medium studies, (4) aptitude-treatment interaction studies, and (5) alternative research designs. We provide practical guidelines to accounting educators and theory-based suggestions to accounting education researchers with regard to ET and its potential impact on student learning. Finally, we offer some directions for future accounting ET research.