... exposure SEC climate-related disclosure rule XBRL ACCOUNTING HORIZONS Vol. XX, No. XX MONTH YEAR pp. 1 15 American Accounting Association DOI: 10.2308/HORIZONS-2022-031 Do Financial Analysts See through the Cloud of Carbon Emissions? Seong Yeon Cho Oakland University Daniel Hsiao Texas A&M University...

...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...

... for both well-established and emerging practice issues. JEL Classifications: M15; M41. 2013 information technology research framework REA enterprise systems internal controls continuous audit XBRL We gratefully acknowledge Jim Hunton's efforts in assembling the team of authors...

...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...

...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...