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Discussion of "Assurance on XBRL instance document : a conceptual framework of assertions"

Trites, Gerald - In: International journal of accounting information systems 11 (2010) 3, pp. 279-281

Persistent link: https://www.econbiz.de/10008664188

Inline XBRL versus XBRL for SEC reporting

Basoglu, Kamile Asli; White, Clinton E. - In: Journal of emerging technologies in Accounting 12 (2015), pp. 189-199

Persistent link: https://www.econbiz.de/10011846540

Assurance on XBRL instance document : a conceptual framework of assertions

Srivastava, Rajendra P.; Kogan, Alexander - In: International journal of accounting information systems 11 (2010) 3, pp. 261-273

Persistent link: https://www.econbiz.de/10008664193

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

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

Using XBRL to Conduct a Large-Scale Study of Discrepancies between the Accounting Numbers in Compustat and SEC 10-K Filings

Chychyla, Roman - 2014

Compustat accounting database is frequently used for both research and decision-making. However, the accuracy and value of the information extracted from Compustat depend not only on the methods used to extract that information, but also on the validity of the data provided by Compustat. It has...

Persistent link: https://www.econbiz.de/10013063366

The relationship between an independent audit, restatements, and financial reporting quality : evidence from small private commercial banks

Chan, David Y.; Kogan, Alexander - In: Review of business : interdisciplinary journal on risk … 37 (2016/2017) 2, pp. 84-99

Persistent link: https://www.econbiz.de/10011741346