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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

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

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

XBRL mandate and timeliness of financial reporting : the effect of internal control problems

Hwang, Seokyoun; No, Won Gyun; Kim, Jongkyum - In: Journal of accounting, auditing & finance : JAAF 36 (2021) 3, pp. 667-692

Persistent link: https://www.econbiz.de/10012593910

Firm-specific characteristics of the participants in the SEC's XBRL Voluntary Filing Program

Boritz, Jefim E.; Timoshenko, Lev M. - In: The journal of information systems : JIS ; a semiannual … 29 (2015) 1, pp. 9-36

Persistent link: https://www.econbiz.de/10011293483

Voluntary Assurance on Interim Financial Statements and Earnings Quality

Boritz, J. Efrim - 2014

Under current Canadian securities regulatory requirements, public companies are able to choose whether to have their interim financial statements reviewed by external auditors on a quarter by quarter basis, but they must disclose when there has been no review performed. This differs from US...

Persistent link: https://www.econbiz.de/10013060758