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Keywords: XBRL
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Journal Articles
Accounting Horizons (2018) 32 (1): 1–27.
Published: 01 March 2018
...Keval Amin; John Daniel Eshleman; Cecilia (Qian) Feng SYNOPSIS: There is considerable debate about whether the adoption of eXtensible Business Reporting Language (XBRL) will result in timelier SEC filings. We provide empirical evidence on this debate by investigating the effect of XBRL adoption...
Journal Articles
Accounting Horizons (2013) 27 (4): 815–840.
Published: 01 December 2013
... enterprise systems internal controls continuous audit XBRL Accounting's existence and evolution are strongly based on artifacts, things created by humans in order to solve a problem in a specific environment ( Hevner et al. 2004 ). Accounting artifacts take many shapes and forms, including a new...
Journal Articles
Accounting Horizons (2011) 25 (4): 631–657.
Published: 01 December 2011
...Roger S. Debreceny; Stephanie M. Farewell; Maciej Piechocki; Carsten Felden; Andre Gräning; Alessandro d'Eri SYNOPSIS The Securities and Exchange Commission (SEC) has adopted the eXtensible Business Reporting Language (XBRL) in a multi-year program to enhance the functionality of the Commission's...
Journal Articles
Accounting Horizons (2011) 25 (2): 227–245.
Published: 01 June 2011
...Jon Bartley; Al Y. S Chen; Eileen Z Taylor SYNOPSIS eXtensible Business Reporting Language (XBRL) has the potential to improve the transparency of financial reports; however, its complexity creates the risk of introducing errors that are a threat to its usefulness. XBRL is a complex technological...