Does IT outsourcing affect the accuracy and speed of financial disclosures? : evidence from preparer-side XBRL filing decisions
Yu Cong, Ayishat Omar, Huey-Lian Sun
| Year of publication: |
2019
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|---|---|
| Authors: | Cong, Yu ; Omar, Ayishat ; Sun, Huey-lian |
| 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. 33.2019, 2, p. 45-61
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| Subject: | XBRL | IT outsourcing | disclosure choice | reporting delays | amendments | disclosure accuracy | disclosure speed | Outsourcing | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Öffentlichkeitsarbeit | Public relations | Auskunftspflicht | Disclosure regulation | Jahresabschluss | Financial statement |