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~isPartOf:"The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association"
~subject:"Berichtswesen"
~subject:"Corporate disclosure"
~subject:"USA"
~subject:"Unternehmen"
~type_genre:"Advisory report"
~type_genre:"Aufsatz in Zeitschrift"
~type_genre:"Forschungsbericht"
~type_genre:"Geschäftsbericht"
~type_genre:"Graue Literatur"
~type_genre:"Konferenzschrift"
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Berichtswesen
Corporate disclosure
USA
Unternehmen
Reporting
31
Financial statement
21
Jahresabschluss
21
Electronic data interchange
14
Elektronischer Datenaustausch
14
XBRL
11
eXtensible Business Reporting Language (XBRL)
8
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Theorie
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Welt
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2
XBRL filing errors
2
accounting reporting complexity
2
investment efficiency
2
Accounting
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Advisory report
Aufsatz in Zeitschrift
Forschungsbericht
Geschäftsbericht
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Konferenzschrift
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Vasarhelyi, Miklos A.
4
Zhou, Jie
4
Chen, Gary
3
Lim, Jee Hae
3
Boritz, Jefim E.
2
Cong, Yu
2
Du, Hui
2
Huang, Feiqi
2
Liu, Qi
2
No, Won Gyun
2
Perdana, Arif
2
Pinsker, Robert E.
2
Robb, Alastair
2
Rohde, Fiona
2
Srivastava, Rajendra P.
2
Wang, Tawei
2
Yang, Liu
2
Zhang, Yiyang
2
Alles, Michael G.
1
Bednárová, Michaela
1
Bonsón-Ponte, Enrique
1
Chan, David Y.
1
Efendi, Jap
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Eller, Christopher Kevin
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Feng, Cecilia
1
Gray, Glen L.
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Guo, Feng
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Hao, Lizhong
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Hoitash, Rani
1
Hoitash, Udi
1
Howard, Jennifer
1
Janvrin, Diane J.
1
Johnston, Joseph
1
Kashyap, Vinod
1
Kim, Chansog
1
Kim, Jeong-bon
1
Kim, Joung W.
1
Kipp, Peter C.
1
Krahel, John Peter
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The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association
Journal of business ethics : JOBE
48
The accounting review : a publication of the American Accounting Association
48
Corporate social responsibility and environmental management
40
Business strategy and the environment
38
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
36
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
35
Journal of applied accounting research
35
Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung
34
Accounting horizons : a quarterly publication of the American Accounting Association
33
Meditari accountancy research
31
Journal of accounting & economics
29
Journal of accounting and public policy
28
Journal of financial reporting & accounting : JFRA
28
Managerial auditing journal
28
Cogent business & management
27
Accounting, auditing & accountability journal
26
The British accounting review : the journal of the British Accounting Association
26
Journal of accounting research
25
IRZ : Zeitschrift für internationale Rechnungslegung
24
Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting
23
Auditing : a journal of practice & theory
23
Der Betrieb
22
International Journal of Energy Economics and Policy : IJEEP
22
Journal of management & governance
22
Review of accounting studies
22
The international journal of accounting : TIJA
22
Critical perspectives on accounting : an international journal for social and organizational accountability
21
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
20
Journal of business finance & accounting : JBFA
19
International journal of accounting information systems
18
Abacus : a journal of accounting, finance and business studies
17
Social and environmental accountability journal : journal of the Centre for Social and Environmental Accounting Research (CSEAR)
17
European accounting review
16
International journal of accounting and information management
16
Accounting forum : advancing the interdisciplinary and global connection of accounting research
15
International journal of disclosure and governance
14
Journal of emerging technologies in Accounting
14
Accounting and finance
13
Accounting research journal
13
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ECONIS (ZBW)
31
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31
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1
A measure of firm complexity : data and code
Hoitash, Rani
;
Hoitash, Udi
- In:
The journal of information systems : JIS ; a semiannual …
36
(
2022
)
2
,
pp. 161-172
Persistent link: https://www.econbiz.de/10013412400
Saved in:
2
Information processing costs and firms' investment efficiency : an examination of channels of the XBRL effect
Feng, Cecilia
;
Kim, Chansog
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
3
,
pp. 53-75
Persistent link: https://www.econbiz.de/10012793295
Saved in:
3
Enterprise resource planning systems and XBRL reporting quality
Guo, Feng
;
Luo, Xin
;
Wheeler, Patrick R.
;
Yang, Liu
; …
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
3
,
pp. 77-106
Persistent link: https://www.econbiz.de/10012793298
Saved in:
4
How does information processing efficiency relate to investment efficiency? : evidence from XBRL adoption
Xin, Cheng
;
Huang, Feiqi
;
Palmon, Dan
;
Yin, Cheng
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
1
,
pp. 1-25
Persistent link: https://www.econbiz.de/10012549356
Saved in:
5
The timeliness of XBRL filings : an empirical examination
Howard, Jennifer
;
Zhou, Jie
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
1
,
pp. 65-77
Persistent link: https://www.econbiz.de/10012549364
Saved in:
6
Auditor style and financial reporting similarity
Johnston, Joseph
;
Zhang, Joseph H.
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
1
,
pp. 79-99
Persistent link: https://www.econbiz.de/10012549365
Saved in:
7
XBRL tag extensions and tax accrual quality
Walton, Stephanie
;
Yang, Liu
;
Zhang, Yiyang
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
2
,
pp. 91-114
Persistent link: https://www.econbiz.de/10012626082
Saved in:
8
XBRL adoption and systematic information acquisition via EDGAR
Chen, Gary
;
Zhou, Jie
- In:
The journal of information systems : JIS ; a semiannual …
33
(
2019
)
2
,
pp. 23-43
Persistent link: https://www.econbiz.de/10012129098
Saved in:
9
Does IT outsourcing affect the accuracy and speed of financial disclosures? : evidence from preparer-side XBRL filing decisions
Cong, Yu
;
Omar, Ayishat
;
Sun, Huey-lian
- In:
The journal of information systems : JIS ; a semiannual …
33
(
2019
)
2
,
pp. 45-61
Persistent link: https://www.econbiz.de/10012129099
Saved in:
10
Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity
Smith, Antoinette L.
;
Zhang, Yibo
;
Kipp, Peter C.
- In:
The journal of information systems : JIS ; a semiannual …
33
(
2019
)
3
,
pp. 1-17
Persistent link: https://www.econbiz.de/10012153880
Saved in:
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