A relative cost framework of demand for external assurance of XBRL filings

Michael G. Alles; Glen L. Gray

Year of publication:	2012
Authors:	Alles, Michael G. ; Gray, Glen L.
Published in:	Journal of information systems : a publication of the Accounting Information Systems Section of the American Accounting Associaton. - Sarasota, Fla. : [Verlag nicht ermittelbar], ISSN 0888-7985, ZDB-ID 1176427-2. - Vol. 26.2012, 1, p. 103-126
Subject:	Berichtswesen \| Reporting \| Jahresabschluss \| Financial statement \| Kostenrechnung \| Cost accounting \| USA \| United States \| Elektronischer Datenaustausch \| Electronic data interchange

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