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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

Response to discussions on "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. 282-284

Persistent link: https://www.econbiz.de/10008664187

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

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

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

XBRL mandate : thousands of filing errors and so what?

Du, Hui; Vasarhelyi, Miklos A.; Zheng, Xiaochuan - In: The journal of information systems : JIS ; a semiannual … 27 (2013) 1, pp. 61-78

Persistent link: https://www.econbiz.de/10009768980

Consequences of XBRL standardization on financial statement data

Vasarhelyi, Miklos A.; Chan, David Y.; Krahel, John Peter - In: The journal of information systems : JIS ; a semiannual … 26 (2012) 1, pp. 155-167

Persistent link: https://www.econbiz.de/10009565343

Big data and algorithmic trading against periodic and tangible asset reporting : the need for U-XBRL

Pei, Duo; Vasarhelyi, Miklos A. - In: International journal of accounting information systems 37 (2020), pp. 1-16

Persistent link: https://www.econbiz.de/10012291618

Do managers use extension elements strategically in the SEC's tagged data for financial statements? : evidence from XBRL complexity

Huang, Feiqi; No, Won Gyun; Vasarhelyi, Miklos A. - In: The journal of information systems : JIS ; a semiannual … 33 (2019) 3, pp. 61-74

Persistent link: https://www.econbiz.de/10012153889