The ubiquitous adoption of Internet technologies in both fixed and mobile forms has driven the widespread growth of social media that operate within global social networks. Social media platforms including Facebook, Twitter, Pinterest, LinkedIn, Tumblr, and Google+, as well as their many competitors, now touch the lives of a significant proportion of the global population. These Web 2.0 technologies build upon the earlier stages of Internet-based communication models of unidirectional websites and blogs. Accountants and accounting, broadly defined, were early adopters of these technologies in the mid- to late-1990s (Saxton 2012; Lymer, Debreceny, Gray, and Rahman 1999; Debreceny, Gray, and Rahman 2002; Financial Accounting Standards Board [FASB] 2001; Ettredge, Richardson, and Scholz 2002). Corporations quickly moved to build investor relations websites that provided information on their financial performance. Indeed, there are very few publicly listed corporations in established capital markets that do not have...
