Results 71 to 80 of about 2,468 (178)

El sector financiero en Colombia tras la implementación del XBRL como herramienta de control

Panorama Económico, 2019
El Extensible Business Reporting Language – XBRL llegó al sector financiero colombiano a partir de las obligaciones generadas por la Superintendencia Financiera durante los años 2015 y 2016, situaciones que llevaron a que este grupo de entidades fueran ...
Julián Esteban Zamarra Londoño, Tania Atehortúa Castrillón, Carlos Eduardo Castaño Rios   +2 more
doaj   +3 more sources

Does the adoption of extensible business reporting language impact the quality of financial reporting? The mediating role of the e-disclosure system

Business: Theory and Practice
The study aimed to demonstrate the mediating role of the e-disclosure system (E-DS) in the relationship between the extensible business reporting language (XBRL) and the quality of financial reporting (FRQ), for the Jordanian companies listed at the ...
Yaser Saleh Al Frijat
doaj   +1 more source

Accounting reporting complexity, audit engagement partner mandatory rotation, and audit quality

Journal of Corporate Accounting &Finance, Volume 35, Issue 2, Page 157-170, April 2024.
Abstract This paper investigates the influence of a firm's accounting reporting complexity (ARC) on financial statement audit quality. We predict and find that there is a non‐linear relationship between a firm's ARC and audit quality. Specifically, a more complex accounting environment—measured by ARC—leads to higher quality audits, but this effect ...
Clement Chen, Zhenfeng Liu, Wenye Tang, Ling Tuo   +3 more
wiley   +1 more source

Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies

Jurnal Dinamika Akuntansi dan Bisnis
This study aims to examines the influence of adoption of  extensible business reporting language (XBRL) and corporate governance (CG) on financial reporting timeliness.
Wahdan Arum Inawati, Adinda Noor Azizah
doaj   +1 more source

Teoria e prática para a adoção do XBRL - extensible business reporting language

ConTexto, 2011
padronização da informação tem cada vez mais relevância em um entorno crescente de internacionalização. A adoção de padrões internacionais de divulgação contábeis, dados pela International Accounting Standards Board (IASB) e pela International Financial Reporting Standards (IFRS), coloca a necessidade de adotar uma linguagem comum no intercâmbio de ...
de Rossi, Thomas, Schmidt, Paulo
openaire   +2 more sources

A Literature Review of Technology‐Related Research in Accounting Education: 2010–2020*

Accounting Perspectives, Volume 23, Issue 1, Page 79-114, March 2024.
ABSTRACT This literature review includes 187 articles with a technology focus that were published during 2010–2020 in seven accounting education journals. We analyze these articles with a goal of identifying the research conducted at the intersection of technology and accounting education.
Peter Theuri, Ronald Campbell, Lisa Owens‐Jackson   +2 more
wiley   +1 more source

Status Quo and Potential of XBRL for Business and Information Systems Engineering [PDF]

, 2011
The paper examines the current state of research as regards the eXtensible Business Reporting Language (XBRL) by using the literature review methodology. The results showthat an empiricalquantitative research design is used most of the time.
Felden, Carsten, Gräning, André, Piechocki, Maciej   +2 more
core   +2 more sources

The digitalization of sustainability reporting processes: A conceptual framework

Business Strategy and the Environment, Volume 33, Issue 2, Page 1040-1050, February 2024.
Abstract Building on the contingency theory, the paper aims to shed light on the contribution provided by technological innovation on sustainability reporting quality. A fuzzy expert system (FES) was developed to evaluate the cumulative effects related to the adoption of digital devices in sustainability reporting practices. The analysis underlined the
Simone Pizzi, Giovanni Mastroleo, Andrea Venturelli, Fabio Caputo   +3 more
wiley   +1 more source

Reporting and Sharing Financial Information with XBRL [PDF]

, 2010
In less than a decade, XBRL (eXtensible Business Reporting Language) has become a standard for reporting financial data in an XML format. This paper is an introduction to XBRL, the technical documents needed to accomplish the reporting, potential ...
Casselman, Chad, Stamey Jr., John W.
core   +1 more source

ANALYZE TO THE ROLE EXTENSIBLE BUSINESS REPORTING LANGUAGE (XBRL) TO IMPROVE THE ACCURACY OF TAX REPORT [PDF]

, 2017
XBRL (eXtensible the Business Reporting Language) is an XML-based open standard that supports the modeling of information and expression of semantic meaning which is usually required by business reporting.
Simanjuntak, Patrick Naomi Maysias
core   +1 more source