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Detection and severity classifications of Sarbanes-Oxley Section 404 internal control deficiencies
Bedard, Jean C.; Graham, Lynford - In: The accounting review : a publication of the American … 86 (2011) 3, pp. 825-855
Persistent link: https://www.econbiz.de/10009156978
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The impact of tagging qualitative financial information on investor decision making : implications for XBRL
Arnold, Vicky; Bedard, Jean C.; Phillips, Jillian R.; … - In: International journal of accounting information systems 13 (2012) 1, pp. 2-20
Persistent link: https://www.econbiz.de/10009512697
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Impact of XBRL on Adopters’ Financial Reporting Quality and Cost of Capital
Hsieh, Tien‐Shih - 2013
This study investigates whether corporate governance quality affects differences in financial reporting quality and cost of capital of public companies associated with adoption of XBRL in the Voluntary Filing Program (VFP) launched by the Securities and Exchange Commission (SEC) in March 2005....
Persistent link: https://www.econbiz.de/10013077009
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Impact of XBRL on voluntary adopters' financial reporting quality and cost of equity capital
Hsieh, Tienshih; Bedard, Jean C. - In: Journal of emerging technologies in Accounting 15 (2018) 2, pp. 45-65
Persistent link: https://www.econbiz.de/10014308027