This study identifies upcoming trends for XBRL (Extensible Business Reporting Language). While most of the articles … of the taxonomy. The taxonomy can be regarded as a main cornerstone of each XBRL financial reporting submission. As … taxonomy do not develop standards, laws and regulations newly, they only derive standardized reporting elements. The current …

We propose a new measure of accounting reporting complexity (ARC) based on the count of accounting items (XBRL tags …

things that intermingle with the technological aspects into tools that give substantial benefits to society's use. XBRL is … one of the most prominent technology in this 21st-century era. While XBRL has been widely used by countries around the … world, however, the existence is still not viable. This thus contributes to research on the impact of XBRL in emerging …

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 …

Regulators around the world have mandated the use of eXtensible Business Reporting Language (XBRL) in financial … reporting with a goal of serving the public interest by improving the usability of financial data. This study examines the … different types of decisions regulators make when adopting XBRL. We further analyze the advantages and disadvantages of the …