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XBRL mandate and timeliness of financial reporting : do XBRL filings take longer?

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Chinese accounting restatement and the timeliness of annual report

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XBRL Mandate and Timeliness of Financial Reporting : Do XBRL Filings Take Longer

Du, Hui - 2019

We examine the impact of the Securities and Exchange Commission (SEC)'s XBRL (eXtensible Business Reporting Language) mandate on the timeliness of financial reporting, measured by the reporting lag between fiscal period end and the filing date. Using annual and quarterly filing data from 2007 to...

Persistent link: https://www.econbiz.de/10012863563

Journal of Emerging Technologies in Accounting (JETA) : twenty years of growth and innovation : editorial

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Editorial. technological disruption in accounting and auditing

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The use of new data sources in archival accounting research : implications for research in accounting information systems and emerging technologies

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Accounting outsourcing and audit lag

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