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A relative cost framework of demand for external assurance of XBRL filings
Alles, Michael G.; Gray, Glen L. - In: Journal of information systems : a publication of the … 26 (2012) 1, pp. 103-126
Persistent link: https://www.econbiz.de/10009565353
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Response to discussions on "Assurance on XBRL instance document : a conceptual framework of assertions"
Srivastava, Rajendra P.; Kogan, Alexander - In: International journal of accounting information systems 11 (2010) 3, pp. 282-284
Persistent link: https://www.econbiz.de/10008664187
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Discussion of "Assurance on XBRL instance document : a conceptual framework of assertions"
Trites, Gerald - In: International journal of accounting information systems 11 (2010) 3, pp. 279-281
Persistent link: https://www.econbiz.de/10008664188
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Assurance on XBRL instance document : a conceptual framework of assertions
Srivastava, Rajendra P.; Kogan, Alexander - In: International journal of accounting information systems 11 (2010) 3, pp. 261-273
Persistent link: https://www.econbiz.de/10008664193
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Using XBRL to conduct a large-scale study of discrepancies between the accounting numbers in compustat and SEC 10-K filings
Chychyla, Roman; Kogan, Alexander - In: Journal of information systems : a publication of the … 29 (2015) 1, pp. 37-72
Persistent link: https://www.econbiz.de/10011293477
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XBRL mandate : thousands of filing errors and so what?
Du, Hui; Vasarhelyi, Miklos A.; Zheng, Xiaochuan - In: Journal of information systems : a publication of the … 27 (2013) 1, pp. 61-78
Persistent link: https://www.econbiz.de/10009768980
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Consequences of XBRL standardization on financial statement data
Vasarhelyi, Miklos A.; Chan, David Y.; Krahel, John Peter - In: Journal of information systems : a publication of the … 26 (2012) 1, pp. 155-167
Persistent link: https://www.econbiz.de/10009565343
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Big data and algorithmic trading against periodic and tangible asset reporting : the need for U-XBRL
Pei, Duo; Vasarhelyi, Miklos A. - In: International journal of accounting information systems 37 (2020), pp. 1-16
Persistent link: https://www.econbiz.de/10012291618
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Are XBRL files being accessed? : evidence from the SEC EDGAR log file dataset
Cong, Yu; Du, Hui; Vasarhelyi, Miklos A. - In: Journal of information systems : a publication of the … 32 (2018) 3, pp. 23-29
Persistent link: https://www.econbiz.de/10011977475
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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: Journal of information systems : a publication of the … 33 (2019) 3, pp. 61-74
Persistent link: https://www.econbiz.de/10012153889