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Keywords: XBRL
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Journal Articles
Journal of Information Systems (2024) 38 (1): 119–147.
Published: 01 March 2024
...Joseph A. Johnston; Kenneth J. Reichelt; Pradeep Sapkota ABSTRACT We develop a measure of disclosure quality using disaggregation of financial statement items from the Form 10-K XBRL filing. Our measure (ITEMS) extends Chen, Miao, and Shevlin’s (2015) DQ measure and is distinct...
Journal Articles
Journal Articles
Journal Articles
Journal of Information Systems (2021) 35 (3): 77–106.
Published: 01 September 2021
... most ERP systems integrate an eXtensible Business Reporting Language (XBRL) component in their core modules, little research has examined how ERP systems affect the quality of XBRL filings. Using unique data from branch-level ERP implementation, we find that the degree of ERP adoption among a firm's...
Journal Articles
Journal of Information Systems (2021) 35 (1): 65–77.
Published: 01 March 2021
...Jennifer Howard; Jie Zhou ABSTRACT This study examines the timeliness of XBRL data filings. To be timely, the XBRL data must be filed concurrently with the 10-K filing. Using a matched sample of non-timely (NT) and timely XBRL filers over the period 2009–2016, we investigate factors associated...
Journal Articles
Journal of Information Systems (2021) 35 (1): 1–25.
Published: 01 March 2021
...Xin Cheng; Feiqi Huang; Dan Palmon; Cheng Yin ABSTRACT This study investigates whether information processing efficiency has an impact on public companies' investment efficiency. Using the adoption of XBRL as an exogenous shock that decreases information processing cost, we find that companies...
Journal Articles
Journal of Information Systems (2020) 34 (3): 105–131.
Published: 01 September 2020
...Joseph Johnston ABSTRACT This paper investigates whether the use of extended tags in eXtensible Business Reporting Language (XBRL) filings is associated with financial analysts' forecast error and dispersion. The SEC allows firms to create customize tags in their XBRL filings to reflect firm...
Journal Articles
Journal Articles
Journal of Information Systems (2020) 34 (1): 21–45.
Published: 01 March 2020
...Roger S. Debreceny; Stephanie M. Farewell; Audrey N. Scarlata; Dan N. Stone ABSTRACT What knowledge and skills (KSs) are necessary for complex Agreed-Upon Procedures (AUP) engagements, such as those that include eXtensible Business Reporting Language (XBRL) tagged data? This study contributes...
Journal Articles
Journal of Information Systems (2019) 33 (3): 1–17.
Published: 01 September 2019
..., the complexity of the client's accounting concepts, proxied by their XBRL taxonomy, could adversely impact financial reporting quality. We investigate the association between a firm's disclosure of cloud-computing risks and its likelihood of disclosing a material weakness, moderated by its level of accounting...
Journal Articles
Journal Articles
Journal of Information Systems (2018) 32 (3): 23–29.
Published: 01 September 2018
...Yu Cong; Hui Du; Miklos A. Vasarhelyi ABSTRACT We provide evidence of whether users of financial reports are accessing XBRL files, the XBRL component of an SEC filing. The possibility of exempting small companies from the XBRL mandate was raised in a legislative debate in which some argued...
Journal Articles
Journal of Information Systems (2017) 31 (2): 125–148.
Published: 01 June 2017
...Elisabeth Scherr; Dominik Ditter ABSTRACT In 2009, the SEC issued rules that require companies to provide their financial reports in XBRL (eXtensible Business Reporting Language). Since the new electronic filing requirements aim at enhancing information processing through electronic...
Includes: Supplementary data
Journal Articles
Journal of Information Systems (2017) 31 (1): 1–19.
Published: 01 March 2017
...Songsheng Chen; Jun Guo; Xiaoxiao Tong ABSTRACT In this paper, we test the impact of XBRL (eXtensible Business Reporting Language) on information asymmetry in the emerging market of China. We focus on the association between XBRL and information asymmetry (proxied by Post-Earnings-Announcement...
Journal Articles
Journal of Information Systems (2015) 29 (1): 9–36.
Published: 01 March 2015
...J. Efrim Boritz; Lev M. Timoshenko ABSTRACT A number of papers have attempted to study firm-specific characteristics of the participants in the SEC-administered XBRL Voluntary Filing Program (VFP). However, to date, their findings have been conflicting—contrary to the underlying theory...
Includes: Supplementary data
Journal Articles
Journal Articles
Journal of Information Systems (2015) 29 (1): 115–153.
Published: 01 March 2015
...Arif Perdana; Alastair Robb; Fiona Rohde ABSTRACT Extensible business reporting language (XBRL) was developed from an established markup computer language (eXtensible Markup Language, XML). XBRL facilitates data and information exchange between different information systems (IS). This important...
Journal Articles
Journal of Information Systems (2014) 28 (2): 181–207.
Published: 01 December 2014
...Yu Cong; Jia Hao; Lin Zou ABSTRACT This paper examines the impact of XBRL reporting required by the U.S. Securities and Exchange Commission (SEC) on market efficiency. Based on the disclosure theories about imperfect markets, we hypothesize that XBRL reporting facilitates the generation...
Journal Articles
Journal of Information Systems (2013) 27 (1): 61–78.
Published: 01 June 2013
...Hui Du; Miklos A. Vasarhelyi; Xiaochuan Zheng ABSTRACT Since the mandate by the U.S. Securities and Exchange Commission (SEC) to begin interactive data reporting in June 2009, according to XBRL Cloud, an XBRL product and service provider, more than 4,000 filing errors have been identified. We...