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This study intends to identify the determinants of Internet financial disclosure (IFD) and Internet environmental disclosure (IED). Seven groups of variables are empirically tested which are management structure, dominants personality in board committees, company characteristics, corporate governance, type of industry, company performance, and type of audit report. The study also examines the association between IED and IFD.

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Dr.Ali Saleh Ahmed Alarussi holds a PhD in International Accounting (2008). He is a General Manager in Central organization for Control & Auditing, Yemen. He has along experience in teaching accounting subjects in different international universities. Currently, he is a visiting Professor( senior lecturer) in University Utara Malaysia.Malaysia

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