Die Modellierung von Geschäftsprozessen erfolgt i.d.R. für den störungsfreien Fall mit einigen bekannten Abweichungen. Kommt es bei der Ausführung des Geschäftsprozesses in Form des Workflows zu einer Abweichung, so kann der Geschäftsprozess nicht fortgesetzt werden. Als Grundlage zur...

In the forty years since the seminal article by Black and Scholes (1973), quantitative methods have become indispensable in the assessment, pricing and hedging of financial risk. This is most evident in the techniques used to price derivative financial instruments, but permeates all areas of...

This study investigates the usefulness of eXtensible Business Reporting Language (XBRL) corporate filings to conduct a basic investment task: ratio analysis. Proponents of XBRL have long argued that its use will increase the timeliness, ease-of-access, and cost-effectiveness of accessing...

This article describes the significant errors that have been most common in XBRL implementation, and it identifies the resources and strategies that CPAs can use to eliminate errors in XBRL submissions

As technology provides more efficient and effective methods for financial reporting, students are encouraged to gain experience using these innovations. The SEC and other global financial communities have mandated the use of XBRL (eXtensible Business Reporting Language) for certain public...