메뉴 건너뛰기




Volumn 6, Issue 4, 2009, Pages 355-369

XBRL: Improving transparency and monitoring functions of corporate governance

Author keywords

AIS; Corporate governance; Monitoring; Taxonomy; Transparency; XBRL; XBRL GL

Indexed keywords


EID: 75149142991     PISSN: 17413591     EISSN: 17466539     Source Type: Journal    
DOI: 10.1057/jdg.2009.17     Document Type: Article
Times cited : (42)

References (24)
  • 3
    • 75149169413 scopus 로고    scopus 로고
    • Do early members of XBRL international signal superior corporate governance and future operating performance?
    • Rhode Island, 2006
    • Bhattacharya, S. and Premuroso, R. (2006) Do early members of XBRL international signal superior corporate governance and future operating performance? 6th Bryant University XBRL Conference, Rhode Island, 2006.
    • (2006) 6th Bryant University XBRL Conference
    • Bhattacharya, S.1    Premuroso, R.2
  • 5
    • 84905045875 scopus 로고    scopus 로고
    • The need for and issues surrounding the seamless audit trail
    • Cohen, E. E. (2007) The Need for and Issues Surrounding the Seamless Audit Trail. Working paper 2007, http://eric.e.cohen@us.pwc.com.
    • (2007) Working Paper 2007
    • Cohen, E.E.1
  • 6
    • 84868055299 scopus 로고    scopus 로고
    • Corporate Governance Index
    • Corporate Governance Index. (2007) http://www .issproxy.com/ institutional/cgi/index.jsp.
    • (2007)
  • 7
    • 84868064478 scopus 로고    scopus 로고
    • COSO. (2004) http://www.coso.org/-ERM.htm.
    • (2004)
  • 8
    • 84868064475 scopus 로고    scopus 로고
    • ECGI, European Corporate Governance Institute. (2008) http://www.ecgi.org/codes/all-codes .php.
    • (2008)
  • 9
    • 84868056046 scopus 로고    scopus 로고
    • EDGAR-Online. (2008) http://www.edgar-online .com/products/imetrix.aspx.
    • (2008)
  • 10
    • 75149185082 scopus 로고    scopus 로고
    • US treasury variance reporting
    • June 2006, Washington DC
    • Geiger, D. (2006) US treasury variance reporting. XBRL Conference; June 2006, Washington DC.
    • (2006) XBRL Conference
    • Geiger, D.1
  • 11
    • 84868054338 scopus 로고    scopus 로고
    • Global XBRL Academic Competition. Emporia State University, Kansas. 2006
    • Global XBRL Academic Competition. (2006) Continuous auditing with XBRL GL. Emporia State University, Kansas, 2006, http://xbrl .emporia.edu/2006.
    • (2006) Continuous Auditing with XBRL GL
  • 12
    • 84868062453 scopus 로고    scopus 로고
    • Grant Thornton. (2007) http://www.grantthornton. com/portal/site/gtcom/ menuitem.91c 078ed5c0ef4ca80cd8710033841ca/?vgn extoid=b512871be7ab8010VgnVCM100 000308314acRCRD.
    • (2007)
    • Thornton, G.1
  • 15
    • 84868082034 scopus 로고    scopus 로고
    • Enhancing the transparency of financial reporting
    • Mattie, J. A. and Leahy, L. A. C. (2006) Enhancing the transparency of financial reporting. PricewaterhouseCoopers http://www.pwc.com/extweb/ pwcpublications.nsf/docid/7d053 157e896111e852571060073da06.
    • (2006) Pricewaterhouse Coopers
    • Mattie, J.A.1    Leahy, L.A.C.2
  • 17
    • 75149112349 scopus 로고    scopus 로고
    • Benefits of using IFRS XBRL taxonomy for converting to US GAAP
    • Roohani, S. (2007) Benefi ts of using IFRS XBRL Taxonomy for Converting to US GAAP. Working paper.
    • (2007) Working Paper
    • Roohani, S.1
  • 18
    • 84868062452 scopus 로고    scopus 로고
    • SEC. (2008a) http://www.sec.gov/spotlight/xbrl .htm.
    • (2008)
  • 19
    • 84868062446 scopus 로고    scopus 로고
    • SEC. (2008b) http://216.12.130.224/compensation/action/main/list.action.
    • (2008)
  • 20
    • 84868055298 scopus 로고    scopus 로고
    • SEC IFRS
    • SEC IFRS. (2009) http://www.sec.gov/spotlight/ifrsroadmap.htm.
    • (2009)
  • 21
    • 75149171476 scopus 로고    scopus 로고
    • Assurance on XBRL instance document: A conceptual framework of assertions
    • Srivastava, R. and Kogan, A. (2008) Assurance on XBRL Instance Document: A Conceptual Framework of Assertions. Working paper.
    • (2008) Working Paper
    • Srivastava, R.1    Kogan, A.2
  • 22
    • 75149146064 scopus 로고    scopus 로고
    • Internal controls and XBRL
    • Presentation at Philadelphia, PA
    • Vun, Kannon D. (2006) Internal controls and XBRL Presentation at. 14th XBRL International Conference, Philadelphia, PA.
    • (2006) 14th XBRL International Conference
    • Vun Kannon, D.1
  • 23
    • 84868056043 scopus 로고    scopus 로고
    • XBRL. (2006) http://www.xbrl.org/SpecRecom mendations.
    • (2006)
  • 24
    • 84868062448 scopus 로고    scopus 로고
    • XBRL. (2008) www.XBRL.org.
    • (2008)


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.