Accessibility of financial information on the official websites of ASEAN countries

The purpose of this study is to evaluate the presence of government reporting on financial information on 10 websites of Association of Southeast Asian Nations (ASEAN) countries. This study uses the official government website homepage to explore the accessibility of financial government information. There are three websites in each country, i.e., official government, ministry of finance, and national government audit. The website observation period was carried out for 50 days. This study found that transparency, at the heart of the public sector accounting reform, of these countries is not at the same level and the accessibility of internet financial reporting on the websites of ASEAN members at the state level is still low. Therefore, this study highlights that accurate, detailed, and timely information on the official government websites boosts the level of transparency, which helps people make better quality decisions in the new era of "Industry 4.0."