Assurance on XBRL instance document: A conceptual framework of assertions

International Journal of Accounting Information Systems

Volumn 11, Issue 3, 2010, Pages 261-273

  Srivastava, Rajendra P ^a   Kogan, Alexander ^b  

^a UNIVERSITY OF KANSAS   (United States)

^b RUTGERS BUSINESS SCHOOL   (United States)

Author keywords

Assertions; Assurance; Framework; Instance document; XBRL

Indexed keywords

EID: 77956740411     PISSN: 14670895     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.accinf.2010.07.019     Document Type: Article

References (19)

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