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Measuring accounting reporting complexity with XBRL
Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 93 (2018) 1, pp. 259-287
Persistent link: https://www.econbiz.de/10011817915
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A measure of financial statement benchmarking
Hoitash, Rani; Hoitash, Udi; Kurt, Ahmet C.; Verdi, … - In: The accounting review : a publication of the American … 98 (2023) 6, pp. 253-281
Persistent link: https://www.econbiz.de/10014390400
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Measuring Accounting Reporting Complexity with XBRL
Hoitash, Rani - 2020
We propose a new measure of accounting reporting complexity (ARC) based on the count of accounting items (XBRL tags …
Persistent link: https://www.econbiz.de/10012856691
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Auditor task-specific expertise : the case of fair value accounting
Ahn, Jaehan; Hoitash, Rani; Hoitash, Udi - In: The accounting review : a publication of the American … 95 (2020) 3, pp. 1-32
Persistent link: https://www.econbiz.de/10012254204
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eXtensible business reporting language (XBRL) : a review and implications for future research
Hoitash, Rani; Hoitash, Udi; Morris, Landi - In: Auditing : a journal of practice & theory 40 (2021) 2, pp. 107-132
Persistent link: https://www.econbiz.de/10012602494
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Can sell-side analysts’ experience, expertise and qualifications help mitigate the adverse effects of accounting reporting complexity?
Hoitash, Rani; Hoitash, Udi; Yezegel, Ari - In: Review of quantitative finance and accounting 57 (2021) 3, pp. 859-897
Persistent link: https://www.econbiz.de/10012620012
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The disclosure and consequences of U.S. critical audit matters
Burke, Jenna J.; Hoitash, Rani; Hoitash, Udi; Xiao, Summer - In: The accounting review : a publication of the American … 98 (2023) 2, pp. 59-95
Persistent link: https://www.econbiz.de/10014289490