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subject:"Jahresabschluss"
~isPartOf:"The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association"
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Jahresabschluss
Financial statement
26
Berichtswesen
21
Reporting
21
Electronic data interchange
13
Elektronischer Datenaustausch
13
XBRL
7
eXtensible Business Reporting Language (XBRL)
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USA
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United States
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Accounting policy
3
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Corporate disclosure
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Financial audit
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Führungskräfte
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Information technology
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Informationstechnik
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Kapitaleinkommen
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Kognition
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Managers
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Rechnungswesen
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Welt
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English
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Zhou, Jie
4
Chen, Gary
3
Lim, Jee Hae
3
Vasarhelyi, Miklos A.
3
Farewell, Stephanie M.
2
Liu, Qi
2
No, Won Gyun
2
Srivastava, Rajendra P.
2
Yang, Liu
2
Zhang, Yiyang
2
Alles, Michael G.
1
Boritz, Jefim E.
1
Brazel, Joseph F.
1
Chan, David Y.
1
Chang, Hyun Woong
1
Dang, Li
1
Debreceny, Roger S.
1
Du, Hui
1
Efendi, Jap
1
Feng, Cecilia
1
Gray, Glen L.
1
Guo, Feng
1
Hao, Lizhong
1
Hoitash, Rani
1
Hoitash, Udi
1
Howard, Jennifer
1
Huang, Feiqi
1
Johnston, Joseph
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Kashyap, Vinod
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Kaszak, Steven
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Kim, Chansog
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Kim, Jeong-bon
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Kim, Joung W.
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Kipp, Peter
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Kipp, Peter C.
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Krahel, John Peter
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Li, Shiyou
1
Luo, Xin
1
Murthy, Uday S.
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Nwaeze, Emeka T.
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The journal of information systems : JIS ; a semiannual journal of the Information Systems Section of the American Accouting Association
KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS
96
WPg : Kompetenz schafft Vertrauen
60
SpringerLink / Bücher
57
IRZ : Zeitschrift für internationale Rechnungslegung
50
Der Betrieb
44
Lehrbuch
41
The accounting review : a publication of the American Accounting Association
37
Accounting horizons : a quarterly publication of the American Accounting Association
35
Betriebswirtschaftliche Forschung und Praxis : BFuP
33
Der Schweizer Treuhänder : Monatsschrift für Wirtschaftsprüfung, Rechnungswesen, Unternehmens- und Steuerberatung ; offizielles Organ der Treuhand-Kammer
31
Betriebs-Berater : BB
30
Journal of accounting and public policy
30
Journal of accounting research
29
NWB Studium Betriebswirtschaft
25
Auditing : a journal of practice & theory
24
Journal of accounting & economics
23
Advances in accounting : a research annual
20
Contemporary accounting research : a journal of the Canadian Academic Accounting Association
20
The journal of corporate accounting & finance
20
Gabler Edition Wissenschaft
18
Jahrbuch für Controlling und Rechnungswesen
18
RWZ aktuell : Recht & Rechnungswesen
18
Praxis der internationalen Rechnungslegung : PiR ; die Zeitschrift zur IFRS-Bilanzierung
17
Cogent business & management
16
Journal of international accounting auditing & taxation
16
European accounting review
15
Journal of business finance & accounting : JBFA
15
Managerial auditing journal
15
Parliamentary paper / the Parliament of the Commonwealth of Australia
15
Zeitschrift für Corporate Governance : ZCG; Leitung und Überwachung in der Unternehmens- und Prüfungspraxis
15
Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales
14
Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern
14
Europäische Hochschulschriften / 5
14
PiR
14
Schriftenreihe Schriften zum betrieblichen Rechnungswesen und Controlling
14
International journal of economics and financial issues : IJEFI
13
Issues in accounting education
13
Springer eBook Collection
13
Vahlens Handbücher der Wirtschafts- und Sozialwissenschaften
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ECONIS (ZBW)
26
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1
A measure of firm complexity : data and code
Hoitash, Rani
;
Hoitash, Udi
- In:
The journal of information systems : JIS ; a semiannual …
36
(
2022
)
2
,
pp. 161-172
Persistent link: https://www.econbiz.de/10013412400
Saved in:
2
Information processing costs and firms' investment efficiency : an examination of channels of the XBRL effect
Feng, Cecilia
;
Kim, Chansog
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
3
,
pp. 53-75
Persistent link: https://www.econbiz.de/10012793295
Saved in:
3
Enterprise resource planning systems and XBRL reporting quality
Guo, Feng
;
Luo, Xin
;
Wheeler, Patrick R.
;
Yang, Liu
; …
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
3
,
pp. 77-106
Persistent link: https://www.econbiz.de/10012793298
Saved in:
4
The timeliness of XBRL filings : an empirical examination
Howard, Jennifer
;
Zhou, Jie
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
1
,
pp. 65-77
Persistent link: https://www.econbiz.de/10012549364
Saved in:
5
Auditor style and financial reporting similarity
Johnston, Joseph
;
Zhang, Joseph H.
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
1
,
pp. 79-99
Persistent link: https://www.econbiz.de/10012549365
Saved in:
6
XBRL tag extensions and tax accrual quality
Walton, Stephanie
;
Yang, Liu
;
Zhang, Yiyang
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
2
,
pp. 91-114
Persistent link: https://www.econbiz.de/10012626082
Saved in:
7
The effect of iXBRL formatted financial statements on the effectiveness of managers' decisions when making inter-firm comparisons
Chang, Hyun Woong
;
Kaszak, Steven
;
Kipp, Peter
; …
- In:
The journal of information systems : JIS ; a semiannual …
35
(
2021
)
2
,
pp. 149-177
Persistent link: https://www.econbiz.de/10012626088
Saved in:
8
Knowledge and skills in complex assurance engagements : the case of XBRL
Debreceny, Roger S.
;
Farewell, Stephanie M.
;
Scarlata, …
- In:
The journal of information systems : JIS ; a semiannual …
34
(
2020
)
1
,
pp. 21-45
Persistent link: https://www.econbiz.de/10012249824
Saved in:
9
XBRL adoption and systematic information acquisition via EDGAR
Chen, Gary
;
Zhou, Jie
- In:
The journal of information systems : JIS ; a semiannual …
33
(
2019
)
2
,
pp. 23-43
Persistent link: https://www.econbiz.de/10012129098
Saved in:
10
Cloud-computing risk disclosure and IFCR material weakness : the moderating role of accounting reporting complexity
Smith, Antoinette L.
;
Zhang, Yibo
;
Kipp, Peter C.
- In:
The journal of information systems : JIS ; a semiannual …
33
(
2019
)
3
,
pp. 1-17
Persistent link: https://www.econbiz.de/10012153880
Saved in:
11
Do managers use extension elements strategically in the SEC's tagged data for financial statements? : evidence from XBRL complexity
Huang, Feiqi
;
No, Won Gyun
;
Vasarhelyi, Miklos A.
- In:
The journal of information systems : JIS ; a semiannual …
33
(
2019
)
3
,
pp. 61-74
Persistent link: https://www.econbiz.de/10012153889
Saved in:
12
The impact of senior management competencies on the voluntary adoption of an innovative technology
Boritz, Jefim E.
;
Efendi, Jap
;
Lim, Jee Hae
- In:
The journal of information systems : JIS ; a semiannual …
32
(
2018
)
2
,
pp. 25-46
Persistent link: https://www.econbiz.de/10011976948
Saved in:
13
XBRL adoption and bank loan contracting : early evidence
Chen, Gary
;
Kim, Jeong-bon
;
Lim, Jee Hae
;
Zhou, Jie
- In:
The journal of information systems : JIS ; a semiannual …
32
(
2018
)
2
,
pp. 47-69
Persistent link: https://www.econbiz.de/10011976951
Saved in:
14
What do the markets say? : shareholder wealth effects of the XBRL mandate
Chen, Gary
;
Wang, Xiaohong
;
Zhou, Jie
- In:
The journal of information systems : JIS ; a semiannual …
32
(
2018
)
3
,
pp. 1-21
Persistent link: https://www.econbiz.de/10011977472
Saved in:
15
A field study examining the Indian Ministry of Corporate Affairs' XBRL implementation
Farewell, Stephanie M.
;
Hao, Lizhong
;
Kashyap, Vinod
; …
- In:
The journal of information systems : JIS ; a semiannual …
31
(
2017
)
1
,
pp. 103-117
Persistent link: https://www.econbiz.de/10011688982
Saved in:
16
The effects of information disaggregation and financial statement interactivity on judgments and decisions of nonprofessional investors
Seaton, Andrea
;
Murthy, Uday S.
- In:
The journal of information systems : JIS ; a semiannual …
30
(
2016
)
3
,
pp. 99-118
Persistent link: https://www.econbiz.de/10011608887
Saved in:
17
The association between XBRL adoption and market reactions to earnings surprises
Yen, Ju-Chun
;
Wang, Tawei
- In:
The journal of information systems : JIS ; a semiannual …
29
(
2015
)
3
,
pp. 51-71
Persistent link: https://www.econbiz.de/10011414819
Saved in:
18
The association between extensions in XBRL disclosures and financial information environment
Li, Shiyou
;
Nwaeze, Emeka T.
- In:
The journal of information systems : JIS ; a semiannual …
29
(
2015
)
3
,
pp. 73-99
Persistent link: https://www.econbiz.de/10011414824
Saved in:
19
An integrative review and synthesis of XBRL research in academic journals
Perdana, Arif
;
Robb, Alastair
;
Rohde, Fiona
- In:
The journal of information systems : JIS ; a semiannual …
29
(
2015
)
1
,
pp. 115-153
Persistent link: https://www.econbiz.de/10011293463
Saved in:
20
XBRL mandate : thousands of filing errors and so what?
Du, Hui
;
Vasarhelyi, Miklos A.
;
Zheng, Xiaochuan
- In:
The journal of information systems : JIS ; a semiannual …
27
(
2013
)
1
,
pp. 61-78
Persistent link: https://www.econbiz.de/10009768980
Saved in:
21
Consequences of XBRL standardization on financial statement data
Vasarhelyi, Miklos A.
;
Chan, David Y.
;
Krahel, John Peter
- In:
The journal of information systems : JIS ; a semiannual …
26
(
2012
)
1
,
pp. 155-167
Persistent link: https://www.econbiz.de/10009565343
Saved in:
22
The effect of first wave mandatory XBRL reporting across the financial information environment
Kim, Joung W.
;
Lim, Jee Hae
;
No, Won Gyun
- In:
The journal of information systems : JIS ; a semiannual …
26
(
2012
)
1
,
pp. 127-153
Persistent link: https://www.econbiz.de/10009565352
Saved in:
23
A relative cost framework of demand for external assurance of XBRL filings
Alles, Michael G.
;
Gray, Glen L.
- In:
The journal of information systems : JIS ; a semiannual …
26
(
2012
)
1
,
pp. 103-126
Persistent link: https://www.econbiz.de/10009565353
Saved in:
24
Special issue of JIS on XBRL
Srivastava, Rajendra P.
;
Liu, Qi
- In:
The journal of information systems : JIS ; a semiannual …
26
(
2012
)
1
,
pp. 97-101
Persistent link: https://www.econbiz.de/10009565355
Saved in:
25
Special section: Special issue of JIS on XBRL
Srivastava, Rajendra P.
(
contributor
);
Liu, Qi
(
contributor
)
- In:
The journal of information systems : JIS ; a semiannual …
26
(
2012
)
1
,
pp. 97-205
Persistent link: https://www.econbiz.de/10009565357
Saved in:
26
The effect of ERP system implementations on the management of earnings and earnings release dates
Brazel, Joseph F.
;
Dang, Li
- In:
The journal of information systems : JIS ; a semiannual …
22
(
2008
)
2
,
pp. 1-21
Persistent link: https://www.econbiz.de/10003880082
Saved in:
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