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Understanding inhibitors to XBRL adoption : an empirical investigation
Harmandeep Singh; Arwinder Singh - In: Accounting research journal 35 (2022) 5, pp. 598-615
Persistent link: https://www.econbiz.de/10013363786
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The impact of early XBRL adoption on analysts' forecast accuracy : empirical evidence from China
Liu, Chunhui; Yao, Lee Jian; Sia, Choon Ling; Wei, Kwok Kee - In: Electronic markets : the international journal on … 24 (2014) 1, pp. 47-55
Persistent link: https://www.econbiz.de/10010337644
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Reporting to machines - reporting trends and XBRL diffusion among Austrian listed companies
Kovarova-Simecek, Monika; Pellegrini, Tassilo - In: Conference proceedings trends in business communication 2016, (pp. 49-65). 2017
Persistent link: https://www.econbiz.de/10011619568
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Stakeholder engagement in internet financial reporting : the diffusion of XBRL in the UK
Dunne, Theresa; Helliar, Christine; Lymer, Andrew; … - In: The British accounting review : the journal of the … 45 (2013) 3, pp. 167-182
Persistent link: https://www.econbiz.de/10010192706
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PCAOB Inspections, Knowledge Diffusion, and Corporate Tax Planning Effectiveness
Blann, James Justin; Goldman, Nathan C.; Kleppe, Tyler J. - 2022
This study examines the impact of auditors’ exposure to PCAOB inspection on their clients’ tax planning effectiveness. PCAOB inspections commonly scrutinize the auditing of income taxes. We posit that auditors’ tax-related knowledge increased in response to the onset of this scrutiny and...
Persistent link: https://www.econbiz.de/10013403701
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The impact of senior management competencies on the voluntary adoption of an innovative technology
Boritz, Jefim E.; Efendi, Jap; Lim, Jee Hae - In: The journal of information systems : JIS ; a semiannual … 32 (2018) 2, pp. 25-46
Persistent link: https://www.econbiz.de/10011976948
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Electronic data interchange adoption from technological, organisational and environmental perspectives
Sai Leong Lee; Sulaiman Ainin; Shahin Dezdar; Hisham Mallasi - In: International journal of business information systems : … 18 (2015) 3, pp. 299-320
Persistent link: https://www.econbiz.de/10011326583
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Kommunikationsstandards und die Ökonomie der Netzentwicklung
König, Wolfgang; Beck, Roman - In: Wirtschaftsinformatik im Fokus der modernen …, (pp. 41-65). 2007
Persistent link: https://www.econbiz.de/10003476875
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Origins and development of SWIFT, 1973 - 2009
Scott, Susan V.; Zachariadis, Markos - In: Business history 54 (2012) 3, pp. 462-482
Persistent link: https://www.econbiz.de/10009572369
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Toward creating competitive advantage with logistics information technology
Hazen, Benjamin T.; Byrd, Terry Anthony - In: International journal of physical distribution & … 42 (2012) 1, pp. 8-35
Persistent link: https://www.econbiz.de/10009532282