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Editorial: the transformation of government accountability and reporting
Bora, Irfan; Duan, Huijue Kelly; Vasarhelyi, Miklos A.; … - In: Journal of emerging technologies in Accounting 18 (2021) 2, pp. 1-21
Persistent link: https://www.econbiz.de/10013162112
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The market impact of mandatory interactive data : evidence from bank regulatory XBRL filings
Hao, Lizhong; Kohlbeck, Mark J. - In: Journal of emerging technologies in Accounting 10 (2013), pp. 41-62
Persistent link: https://www.econbiz.de/10010404210
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Understanding the intention to adopt XBRL : an environmental perspective
Henderson, David R.; Sheetz, Steven D.; Trinkle, Bradley S. - In: Journal of emerging technologies in Accounting 8 (2011), pp. 7-30
Persistent link: https://www.econbiz.de/10009565967
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The role of XBRL in enhanced business reporting (EBR)
Bonsón-Ponte, Enrique; Cortijo, Virginia; Escobar, Thomas - In: Journal of emerging technologies in Accounting 5 (2008), pp. 161-173
Persistent link: https://www.econbiz.de/10003811550
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Irregularities in accounting numbers and earnings management : a novel approach based on SEC XBRL filings
Henselmann, Klaus; Ditter, Dominik; Scherr, Elisabeth - In: Journal of emerging technologies in Accounting 12 (2015), pp. 117-151
Persistent link: https://www.econbiz.de/10011846526
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Inline XBRL versus XBRL for SEC reporting
Basoglu, Kamile Asli; White, Clinton E. - In: Journal of emerging technologies in Accounting 12 (2015), pp. 189-199
Persistent link: https://www.econbiz.de/10011846540
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Computer-assisted functions for auditing XBRL-related documents
Boritz, Jefim E.; No, Won Gyun - In: Journal of emerging technologies in Accounting 13 (2016) 1, pp. 53-83
Persistent link: https://www.econbiz.de/10011846553
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Professional role and normative pressure : the case of voluntary XBRL adoption in Germany
Pinsker, Robert E.; Felden, Carsten - In: Journal of emerging technologies in Accounting 13 (2016) 1, pp. 95-118
Persistent link: https://www.econbiz.de/10011846580
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Toward a new business reporting model
Zhang, Li; Pei, Duo; Vasarhelyi, Miklos A. - In: Journal of emerging technologies in Accounting 14 (2017) 2, pp. 1-15
Persistent link: https://www.econbiz.de/10011846628
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XBRL mandate and timeliness of financial reporting : do XBRL filings take longer?
Du, Hui; Wu, Kean - In: Journal of emerging technologies in Accounting 15 (2018) 2, pp. 57-75
Persistent link: https://www.econbiz.de/10012419007