The impact of information technology on information asymmetry
本文实证检验了信息技术使用如何加剧了管理者与外部用户之间的信息不对称，通过对比IT在内部和外部报告中的不同作用，指出IT的影响超出了会计人员和单个组织，延伸至外部利益相关者。
While much research has been undertaken on the impact and consequences of information systems on direct users of the systems and on their organizations, comparatively little recent work has addressed the impact on users of the information. For instance, accounting is the most widespread quantitative information system in use and one which has been profoundly affected by information technology (IT). Yet, existing studies of the impact of IT on accounting focus only on accountants themselves and internal financial reporting and they ignore external users of accounting information. As a first step toward a broader perspective, this paper empirically examines the effect of IT use on the information asymmetry (IA) between managers and external users by contrasting the role of IT in internal and external reporting. The paper suggests that IA has been aggravated, and IT use has played a role in this exacerbation. The implication is that the effect of IT use in accounting is not confined to accountants and individual organizations but extends to external stakeholders.