Perdana, Arif; Robb, Alastair; Rohde, Fiona - In: International Journal of Accounting & Information Management 27 (2019) 3, pp. 492-511
Purpose: The purpose of this study is to gain insight into what aspects of eXtensible Business Reporting Language (XBRL) data and information quality (DIQ) most interest professionals. Design/methodology/approach: The authors use text analytics to examine XBRL discourses from professionals...