Keywords

Interactive data visualization, interactive data technology, xbrl, interactive financial reporting

Abstract

In 2009, The United States Securities and Exchange Commission (SEC) issued a mandate requiring public companies to provide financial information to the SEC and on their corporate Web sites in an interactive data format using the eXtensible Business Reporting Language (XBRL). This dissertation consists of three separate, but interrelated studies exploring issues related to interactive data visualization in financial reporting contexts. The first study employs theories in information systems (task-technology fit and the technology-performance chain model) and cognitive psychology (cognitive load) to examine the link between characteristics of interactive data visualization and task requirements in a financial analysis context, and the impact of that link on task performance and user attitudes towards interactive data technology use. The second study extends the first by examining the effects of prior interactive data technology use on future choice to use an interactive technology. This study uses the IS continuance model to examine antecedents to continued interactive technology use based on previous assessments of task-technology fit and performance impacts from the first study. The third study employs an elaboration likelihood model (ELM) to understand the interactivity concept and its impact on information processing and belief/attitude formation. This study examines the impact of increasing interactivity on investor perceptions of forecast credibility and on a firm’s attractiveness as a potential investment choice. Overall, these three studies provide insights on factors that impact decision-making in interactive financial reporting contexts, and how characteristics of interactive data visualization impact information processing, user perceptions, and task performance

Notes

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Graduation Date

2014

Semester

Spring

Advisor

Sutton, Steven

Degree

Doctor of Philosophy (Ph.D.)

College

College of Business Administration

Department

Dean's Office, College of Business Administration

Degree Program

Business Administration; Accounting Track

Format

application/pdf

Identifier

CFE0005225

URL

http://purl.fcla.edu/fcla/etd/CFE0005225

Language

English

Release Date

May 2014

Length of Campus-only Access

None

Access Status

Doctoral Dissertation (Open Access)

Subjects

Business Administration -- Dissertations, Academic, Dissertations, Academic -- Business Administration

Included in

Accounting Commons

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