Knowledge and skills in complex assurance engagements : the case of XBRL
Roger S. Debreceny, Stephanie M. Farewell, Audrey N. Scarlata, Dan N. Stone
| Year of publication: |
2020
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| Authors: | Debreceny, Roger S. ; Farewell, Stephanie M. ; Scarlata, Audrey N. ; Stone, Dan N. |
| 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. 34.2020, 1, p. 21-45
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| Subject: | XBRL | assurance | skills | agreed upon procedures (AUP) engagements | accounting systems | Qualifikation | Occupational qualification | Rechnungswesen | Accounting | Elektronischer Datenaustausch | Electronic data interchange | Wirtschaftsprüfung | Financial audit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/isys-52461 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012249824