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Chapter 12 - Contemporary issues in business ethics and corporate governance. After completing this chapter, students will be able to: Address the broad influence of technology in twenty-first-century corporate governance; introduce a theoretical “cybercompany model” to promote the use of information technology in areas of shareholder communication, electronic commerce, electronic financial reporting, and continuous auditing;. | Chap Contemporary Issues in Business Ethics and Corporate Governance Zabihoilah Rezaee Corporate Governance and Ethics Address the broad influence of technology in twenty-first-century corporate governance Introduce a theoretical cybercompany model to promote the use of information technology in areas of shareholder communication electronic commerce electronic financial reporting and continuous auditing. Recognize the factors that help build a firm information infrastructure. Present electronic financial reporting using XBRL format. Discuss continuous auditing. Key Terms Chief information m l H Continuous auditing M Cybercompany model Digital economy E-commerce Electronic Data Gathering AnalySisland Retrieve EDGAR Extensible Business Reporting LanguageWBH Extensible Markup Language XML Financial Reporting and Auditing Agent with New Knowledge FRAANK Information infrastructure Reporting .