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XBRL mandate and timeliness of financial reporting : the effect of internal control problems

Hwang, Seokyoun; No, Won Gyun; Kim, Jongkyum - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 3, pp. 667-692

Persistent link: https://www.econbiz.de/10012593910

The process of creating XBRL instance documents : a research framework

Janvrin, Diane; Mascha, Maureen Francis - In: Review of business information systems 14 (2010) 2, pp. 11-34

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Design principles for Standard Business Reporting (SBR) taxonomy development : evidence from Finland

Ojala, Hannu; Penttinen, Esko; Collis, Jill; Virtanen, Tuija - In: Nordic journal of business : NJB 67 (2018) 1, pp. 4-26

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Users' perspective of extensible business reporting language (XBRL) in India

Raju, S. Raghavendra; Mahadevappa, B. - In: Mudra : journal of finance and accounting 3 (2016) 2, pp. 29-41

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The effect of audit committee quality and internal auditor objectivity on the prevention of fraudulent financial reporting and the impact on financial reporting quality (a survey o...

Denziana, Angrita - In: International journal of monetary economics and finance 8 (2015) 2, pp. 213-227

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Internal audit function quality and financial reporting : results of a survey on German listed companies

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XBRL : Towards an Unified Taxonomy

Beerbaum, Dirk - 2016

of the taxonomy. The taxonomy can be regarded as a main cornerstone of each XBRL financial reporting submission. As …This study identifies upcoming trends for XBRL (Extensible Business Reporting Language). While most of the articles … taxonomy do not develop standards, laws and regulations newly, they only derive standardized reporting elements. The current …

Persistent link: https://www.econbiz.de/10013003582

Digitalisation of IFRS financial reporting as value added for users of financial statements, but with a rough edge : efficient communication requires flexible data content delivery...

Ogun-Clijmans, Rita; Piechocki, Maciej - In: IRZ : Zeitschrift für internationale Rechnungslegung 9 (2014) 1, pp. 15-20

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XBRL for financial reporting : evidence on Italian GAAP versus IFRS

Valentinetti, Diego; Rea, Michele A. - In: Accounting perspectives : a journal of The Canadian … 12 (2013) 3, pp. 237-260

Persistent link: https://www.econbiz.de/10010193776

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

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