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XBRL mandate : thousands of filing errors and so what?
Du, Hui; Vasarhelyi, Miklos A.; Zheng, Xiaochuan - In: The journal of information systems : JIS ; a semiannual … 27 (2013) 1, pp. 61-78
Persistent link: https://www.econbiz.de/10009768980
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Consequences of XBRL standardization on financial statement data
Vasarhelyi, Miklos A.; Chan, David Y.; Krahel, John Peter - In: The journal of information systems : JIS ; a semiannual … 26 (2012) 1, pp. 155-167
Persistent link: https://www.econbiz.de/10009565343
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The effect of first wave mandatory XBRL reporting across the financial information environment
Kim, Joung W.; Lim, Jee Hae; No, Won Gyun - In: The journal of information systems : JIS ; a semiannual … 26 (2012) 1, pp. 127-153
Persistent link: https://www.econbiz.de/10009565352
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A relative cost framework of demand for external assurance of XBRL filings
Alles, Michael G.; Gray, Glen L. - In: The journal of information systems : JIS ; a semiannual … 26 (2012) 1, pp. 103-126
Persistent link: https://www.econbiz.de/10009565353
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Special issue of JIS on XBRL
Srivastava, Rajendra P.; Liu, Qi - In: The journal of information systems : JIS ; a semiannual … 26 (2012) 1, pp. 97-101
Persistent link: https://www.econbiz.de/10009565355
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Special section: Special issue of JIS on XBRL
Srivastava, Rajendra P. (contributor); Liu, Qi (contributor) - In: The journal of information systems : JIS ; a semiannual … 26 (2012) 1, pp. 97-205
Persistent link: https://www.econbiz.de/10009565357
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Managerial ownership and accounting conservatism
LaFond, Ryan; Roychowdhury, Sugata - In: Journal of accounting research 46 (2008) 1, pp. 101-135
Persistent link: https://www.econbiz.de/10003661394
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Internal audit quality and financial reporting quality : the joint importance of independence and competence
Abbott, Lawrence J.; Daugherty, Brian; Parker, Susan; … - In: Journal of accounting research 54 (2016) 1, pp. 3-40
Persistent link: https://www.econbiz.de/10011450956
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An integrative review and synthesis of XBRL research in academic journals
Perdana, Arif; Robb, Alastair; Rohde, Fiona - In: The journal of information systems : JIS ; a semiannual … 29 (2015) 1, pp. 115-153
Persistent link: https://www.econbiz.de/10011293463
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Do managers issue more voluntary disclosure when GAAP limits their reporting discretion in financial statements?
Hribar, Paul; Mergenthaler, Richard; Roeschley, Aaron; … - In: Journal of accounting research 60 (2022) 1, pp. 299-351
Persistent link: https://www.econbiz.de/10012820450