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Does the 2010 SEC climate change disclosure guidance change firms' corporate social responsibility reporting?
Guo, Ying; Yang, David C. - In: International journal of business 22 (2017) 1, pp. 25-40
Persistent link: https://www.econbiz.de/10011670925
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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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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
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The "now" economy and the traditional accounting reporting model : opportunities and challenges for AIS research
Vasarhelyi, Miklos A.; Alles, Michael G. - In: International journal of accounting information systems 9 (2008) 4, pp. 227-239
Persistent link: https://www.econbiz.de/10003799817
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Big Data in accounting : an overview
Vasarhelyi, Miklos A.; Kogan, Alexander; Tuttle, Brad M. - In: Accounting horizons : a quarterly publication of the … 29 (2015) 2, pp. 381-396
Persistent link: https://www.econbiz.de/10011304152
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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: The journal of information systems : JIS ; a semiannual … 32 (2018) 3, pp. 23-29
Persistent link: https://www.econbiz.de/10011977475
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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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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
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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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Rethinking the standard-setting process : the role of intangibles
Dardani, Melissa A.; Gu, Yu; Hu, Hanxin; Medinets, Ann F.; … - In: Journal of emerging technologies in Accounting 21 (2024) 1, pp. 9-28
Persistent link: https://www.econbiz.de/10014530062