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Keywords: accounting reporting complexity
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Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2022) 36 (2): 161–172.
Published: 01 June 2022
... of Accounting Reporting Complexity (ARC), proposed by R. Hoitash and U. Hoitash (2018) , to measure firm complexity. In so doing, we discuss the advantages of ARC over other measures. We then review studies that use ARC and provide a detailed description and code to construct ARC (and related measures) based...
Includes: Supplementary data
Journal Articles
Journal:
Journal of Information Systems
Journal of Information Systems (2019) 33 (3): 1–17.
Published: 01 September 2019
... research assistance. Editor's note: Accepted by Graham Gal. September 2017 April 2018 2019 cloud-computing XBRL risk disclosure financial reporting quality accounting reporting complexity ICFR material weakness Cloud-computing is significantly impacting companies...
