Purpose - The purpose of this paper is to investigatewhether the voluntary financial and environmental disclosures through the internet can be explained by the same determinants as in conventional reporting. Specifically, this paper examines the relationship between the extent of financial and environmental disclosures on the internet and six variables, namely, ethnicity of chief executive officer (CEO), leverage, level of technology, existence of dominant personalities, profitability, and firm size. Design/methodology/approach - Six hypotheses were tested using data collected from 201 Malaysian listed companies on the Bursa Malaysia's Main and Second Boards for the financial year 2005. A regression model is utilized to analyze the results of this paper and this is in tandem with the previous studies. Findings - The results indicate that level of technology, ethnicity of CEO and firm size are determinants of both internet financial and environmental disclosures. However, the existence of a dominant personality is found to negatively affect the level of financial disclosures but not environmental disclosures. The other variables did not show any significant relationship with either financial or environmental disclosures. Originality/value - This paper investigates whether internet financial and environmental disclosures can be explained by the same determinants used in other similar studies. The results indicate that only level of technology, ethnicity of CEO and firm size are found to be significant for both internet financial and environmental disclosures.

This paper investigates whether Internet Financial Disclosure (IFD) can be explained by the elements of the company's characteristics and dominant personalities in board committees. Ten variables have been tested using data collected from 194 Malaysian listed companies' websites, namely, internationality, leverage, foreign shareholders, information technology (IT) experts, firm's age, number of shareholders, listing status, dominant personalities in the audit committee, chairman of audit and nomination committees, and dominant personalities in the audit and nomination committees. It is found that IT experts, firm's age, number of shareholders and listing status are significantly affected by the level of IFD. However dominant personalities in the audit and nomination committees are negatively related to the level of IFD in Malaysia. The study provides some evidence to support the signalling theory and the cost and benefit hypothesis in relation to Internet disclosure.

In recent years, web security has been viewed in the context of securing the web application layer from attacks by unauthorized users. The vulnerabilities existing in the web application layer have been attributed either to using an inappropriate software development model to guide the development process, or the use of a software development model that does not consider security as a key factor. Therefore, this systematic literature review is conducted to investigate the various security development models used to secure the web application layer, the security approaches or techniques used in the process, the stages in the development model in which the approaches or techniques are emphasized, and the tools and mechanism used to detect vulnerabilities. The study extracted 499 publications from respectable scientific sources, i.e. the IEEE Computer Society, ACM Digital Library, Google-Scholar, Science Direct, Scopus, Springer Link and ISI Web. After investigation, only 43 key primary studies were considered for this review based on defined inclusion and exclusion criteria. From the review, it appears that no one development model is referred to as a standard or preferred model for web application development. However, agile development models seem to have gained more attention, probably due to the multiple stakeholders that are involved in discussing security viewpoints, rather than a few members of the development team. It appears also that there is consistency in the use of the threat-modeling technique, probably due to its effectiveness in dealing with different kinds of vulnerabilities.