New Media and External Accounting Information: A Critical Review


  • Gregory D. Saxton

Gregory D. Saxton, Department of Communication, 331 Baldy Hall, University at Buffalo, SUNY, Buffalo, NY 14260–1020, United States. Tel: +1 716 645 1161; Fax: +1 716 645 2086; email:


The proliferation of new media has initiated substantial changes in both the production and consumption of accounting information. The implications for accounting research and practice are considerable. To help understand these implications, this paper represents a critical review of the literature on new media and external accounting information.