Measuring accounting reporting complexity with XBRL
Rani Hoitash, Udi Hoitash
| Year of publication: |
January 2018
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|---|---|
| Authors: | Hoitash, Rani ; Hoitash, Udi |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 93.2018, 1, p. 259-287
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| Subject: | accounting complexity | XBRL | disclosure quality | financial reporting quality | misstatements | internal controls | audit fees | accruals | Berichtswesen | Reporting | Wirtschaftsprüfung | Financial audit | Internes Kontrollsystem | Internal control | Jahresabschluss | Financial statement | Rechnungswesen | Accounting | Unternehmenspublizität | Corporate disclosure | Informationswert | Information value | Elektronischer Datenaustausch | Electronic data interchange | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Honorar | Fee (Remuneration) | Rechnungsabgrenzung | Accruals and deferrals |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-51762 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011817915