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We propose a new measure of accounting reporting complexity (ARC) based on the count of accounting items (XBRL tags …
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Overtime, as the earth evolved, technology advancement also continues to evolve in the aspects of human brain matter. People are now literate and becoming more innovative in transforming the old trends or systems with the use of complicated things that intermingle with the technological aspects...
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This article describes the significant errors that have been most common in XBRL implementation, and it identifies the resources and strategies that CPAs can use to eliminate errors in XBRL submissions
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