... Information Systems Department, Burbank, CA, USA. Editor's note: Accepted by Won Gyun No. 1 7 2021 1 1 2022 2022 charts data visualizations financial reporting This project measured the effectiveness of charts used in 10-K reports. It is built on my earlier study...

... of Accounting, New York, NY, USA; Duo Pei, University of Warwick, Warwick Business School, Department of Accounting, Coventry, UK. Editor's note: Accepted by Miklos A. Vasarhelyi. 1 6 2021 1 8 2021 2021 Big Data financial reporting information stakeholders In the age...

... be used as a model for companies to form and structure their systems to accommodate AI as a starting point in their organizations. artificial intelligence financial reporting framework The purpose of this paper is to evaluate the current ability of Artificial intelligence (AI) to enter...

...Shannon N. Sohl; Tammy R. Waymire; Thomas Z. Webb ABSTRACT Government financial reports are often released six months or more after the reporting government's fiscal year-end, and this lag limits usefulness. In a sample of 1,693 Illinois local governments, we examine the determinants of total...

... Accounting Association 2015 inline XBRL XBRL financial reporting In 2009, the U.S. Securities and Exchange Commission (SEC) mandated all registered entities reporting under U.S. GAAP to create an XBRL instance document in which each line item on their financial statements and each disclosure...

.... This paper explores the possibility of enhancing financial reporting with a wider frame of business representations and measures. It begins by discussing business measurement from the perspective of measurement theory, and then considers the potential that contemporary information technology and data...