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Keywords: IT outsourcing
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Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2019) 33 (2): 45–61.
Published: 01 June 2019
...Yu Cong; Ayishat Omar; Huey-Lian Sun ABSTRACT In this paper, we examine the impact of preparer-side XBRL filing decisions on the accuracy and speed of financial disclosures. Specifically, we use the choice between in-house and outsourced preparation of XBRL filings to examine the impact...
