Based on a survey of 52 U.S.-based organizations, this study investigates the influence of perceptions of environmental factors on an organization's intention to adopt XBRL, after controlling for the SEC mandate. Reflecting the view of XBRL as both a technical innovation and a standard for...

The primary purpose of a data standard is to improve the comparability of data created by multiple standard users. Given the high cost of developing and implementing data standards, it is desirable to be able to assess the quality of data standards. We develop metrics for measuring completeness...

Mandatory use of XBRL in financial statement filings offers a new opportunity of reading electronic filing data in the same format it was submitted to U.S. SEC. The attempt was made to read this data and to access its suitability for the financial research. In this research we read 2260 filings...

In 2002 more than 18 million low-income individual taxpayers received the Earned Income Tax Credit (EITC). Despite its size, non-participation in this program is a concern and substantial effort is devoted by the IRS, local governments and many non-profits to address it. Most of the tax returns...

The purpose of this study is to investigate the association between electronic filing (e-filing) and the total tax compliance costs incurred by small and medium size businesses in developing countries, based on survey data from South Africa, Ukraine, and Nepal. A priori, most observers expect...

The paper considers two major economic effects created by the Internet for financial accounting and disclosure. First, the Internet changes the costs of information processes and with it the demand and supply of financial information in capital markets. Second, Internet financial reporting...

The Internet is becoming a key platform for commerce that is increasingly happening between buyers and sellers located in different countries, thereby driving international trade. Additionally, as the Internet enables cross-border data flows this is also underpinning global economic integration...