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...

This paper explores the critical role conversational coherence plays in facilitating the ongoing, distributed work of one virtual team as they engage in instant messaging (IM) conversations to communicate, coordinate, and collaborate. In studying the IM conversations of team members over the...

The study deals with the cutting-edge subject of electronic contracts which have the potential to automatically process and control the access rights for (electronic) goods. It shows the design and the implementation of a rights expression exchange framework. The framework allows DRM systems to...

The rapid development of information and communication technologies underscores the growing need for the robust protection of personal data - a right safeguarded by both European Union (EU) and Council of Europe (CoE) instruments. Technological advances expand the frontiers of, for example,...

The Treasury Reference Model (TRM) gives guidelines for the design of automated treasury systems for government aiming at a) authorities within government and their advisors who are engaged in planning and implementing such systems; and b) software designers and suppliers from the private sector...