메뉴 건너뛰기




Volumn 25, Issue 3, 2010, Pages 379-403

XBRL in the accounting curriculum

Author keywords

Accounting education; Accounting information systems; Auditing; Disclosure; Financial reporting; Pedagogy; Transparency; XBRL; XML

Indexed keywords


EID: 79961065512     PISSN: 07393172     EISSN: 15587983     Source Type: Journal    
DOI: 10.2308/iace.2010.25.3.379     Document Type: Article
Times cited : (31)

References (40)
  • 2
    • 78650709203 scopus 로고    scopus 로고
    • Advisory Committee to the Auditing Profession(ACAP), Washington, D.C.: Advisory Committee on the Auditing Profession to the U.S. Department of the Treasury
    • Advisory Committee to the Auditing Profession(ACAP). 2008. Final Report of the Advisory Committee on the Auditing Profession to the U.S. Department of the Treasury. Washington, D.C.: Advisory Committee on the Auditing Profession to the U.S. Department of the Treasury.
    • (2008) Final Report of the Advisory Committee On the Auditing Profession to the U.S. Department of The Treasury
  • 5
    • 0002360936 scopus 로고
    • Future accounting education: Preparing for the expanding profession: Report of the committee of the structure content and the scope of accounting education of the American Accounting Association
    • American Accounting Association(AAA)
    • American Accounting Association(AAA). 1986. Future accounting education: Preparing for the expanding profession: Report of the committee of the structure content and the scope of accounting education of the American Accounting Association. Issues in Accounting Education 1(1): 168-195.
    • (1986) Issues in Accounting Education , vol.1 , Issue.1 , pp. 168-195
  • 7
    • 79961067171 scopus 로고    scopus 로고
    • Talking to... Richard DeVore, Ed.D., simulation development leader for the uniform CPA examination
    • Anon
    • Anon. 2009. Talking to... Richard DeVore, Ed.D., simulation development leader for the uniform CPA examination. The Uniform CPA Examination Alert Spring.
    • (2009) The Uniform CPA Examination Alert Spring
  • 9
    • 79961046767 scopus 로고    scopus 로고
    • Australian Treasury, Available at
    • Australian Treasury. 2009. What is SBR? Available at: http://www.sbr.gov.au/en/About_SBR.aspx.
    • (2009) What is SBR?
  • 11
    • 77249157753 scopus 로고    scopus 로고
    • Accounting as the language of business
    • Bloomfield, R. J. 2008. Accounting as the language of business. Accounting Horizons 22(4): 433-436.
    • (2008) Accounting Horizons , vol.22 , Issue.4 , pp. 433-436
    • Bloomfield, R.J.1
  • 12
    • 77952932619 scopus 로고    scopus 로고
    • SEC's XBRL voluntary program on EDGAR: The case for quality assurance
    • Boritz, J. E., and W. G. No. 2008. SEC's XBRL voluntary program on EDGAR: The case for quality assurance. Current Issues in Auditing 2(2): A36-A50.
    • (2008) Current Issues in Auditing , vol.2 , Issue.2
    • Boritz, J.E.1    No, W.G.2
  • 13
    • 77953546173 scopus 로고    scopus 로고
    • Assurance on XBRL-related documents: The case of United Technologies Corporation
    • Boritz, J., and W. G. No. 2009. Assurance on XBRL-related documents: The case of United Technologies Corporation. Journal of Information Systems 23(2): 49-78.
    • (2009) Journal of Information Systems , vol.23 , Issue.2 , pp. 49-78
    • Boritz, J.1    No, W.G.2
  • 15
  • 16
    • 67849099428 scopus 로고    scopus 로고
    • XBRL's global ledger framework: Exploring the standardised missing link to ERP integration
    • Cohen, E. E. 2009. XBRL's global ledger framework: Exploring the standardised missing link to ERP integration. International Journal of Disclosure and Governance 6(2): 188-206.
    • (2009) International Journal of Disclosure and Governance , vol.6 , Issue.2 , pp. 188-206
    • Cohen, E.E.1
  • 20
    • 79961055545 scopus 로고    scopus 로고
    • The distinctiveness of XBRL GL
    • Garbellotto, G. 2008a. The distinctiveness of XBRL GL. Strategic Finance 89(5): 59-60.
    • (2008) Strategic Finance , vol.89 , Issue.5 , pp. 59-60
    • Garbellotto, G.1
  • 21
    • 79961066363 scopus 로고    scopus 로고
    • The other side of the bridge: XBRL GL and transactions
    • Garbellotto, G. 2008b. The other side of the bridge: XBRL GL and transactions. Strategic Finance 90(3): 57-58.
    • (2008) Strategic Finance , vol.90 , Issue.3 , pp. 57-58
    • Garbellotto, G.1
  • 22
    • 77953546230 scopus 로고    scopus 로고
    • Hoboken, N.J.: Wiley Publishing. iBanknet. 2009. iBanknet. Available at
    • Hoffman, C., and L. Watson. 2009. XBRL For Dummies. Hoboken, N.J.: Wiley Publishing. iBanknet. 2009. iBanknet. Available at: http://ibanknet.com/.
    • (2009) XBRL for Dummies
    • Hoffman, C.1    Watson, L.2
  • 23
    • 76249127910 scopus 로고    scopus 로고
    • International Audit Networks, PricewaterhouseCoopers International Limited, Grant Thornton International, Deloitte, KPMG International, BDO International, Ernst & Young
    • International Audit Networks. 2006. Global Capital Markets and the Global Economy: A Vision From the CEOs of the International Audit Networks. PricewaterhouseCoopers International Limited, Grant Thornton International, Deloitte, KPMG International, BDO International, Ernst & Young.
    • (2006) Global Capital Markets and the Global Economy: A Vision From the CEOs of the International Audit Networks
  • 24
    • 77955585716 scopus 로고    scopus 로고
    • Incorporating information literacy into the accounting curriculum
    • Jackson, S., and D. Durkee. 2008. Incorporating information literacy into the accounting curriculum. Accounting Education: An International Journal 17(1): 83-97.
    • (2008) Accounting Education: An International Journal , vol.17 , Issue.1 , pp. 83-97
    • Jackson, S.1    Durkee, D.2
  • 27
    • 11544343177 scopus 로고
    • The diffusion of innovations and their attributes: A critical review
    • Lancaster, G. A., and C. T. Taylor. 1986. The diffusion of innovations and their attributes: A critical review. Quarterly Review of Marketing 11(4): 13-19.
    • (1986) Quarterly Review of Marketing , vol.11 , Issue.4 , pp. 13-19
    • Lancaster, G.A.1    Taylor, C.T.2
  • 29
    • 79961096163 scopus 로고
    • Perspectives on Education: Capabilities for Success in the Accounting Profession (The White Paper), Arthur Andersen & Co., Arthur Young, Coopers & Lybrand, Deloitte Haskins & Sells, Ernst & Whinney, Peat Marwick Main & Co, Price Waterhouse, and Touche Ross. New York, NY
    • Perspectives on Education: Capabilities for Success in the Accounting Profession (The White Paper). 1989. Arthur Andersen & Co., Arthur Young, Coopers & Lybrand, Deloitte Haskins & Sells, Ernst & Whinney, Peat Marwick Main & Co, Price Waterhouse, and Touche Ross. New York, NY.
    • (1989)
  • 30
    • 0030138856 scopus 로고    scopus 로고
    • The role of networks in the diffusion of technological innovation
    • Robertson, M., J. Swan, and S. Newell. 1996. The role of networks in the diffusion of technological innovation. Journal of Management Studies 33(3): 333-359.
    • (1996) Journal of Management Studies , vol.33 , Issue.3 , pp. 333-359
    • Robertson, M.1    Swan, J.2    Newell, S.3
  • 31
    • 77953538566 scopus 로고    scopus 로고
    • Securities and Exchange Commission(SEC, Available at
    • Securities and Exchange Commission(SEC). 2009a. Interactive data to improve financial reporting. Available at: http://www.sec.gov/rules/final/2009/33-9002a.pdf.
    • (2009) Interactive Data to Improve Financial Reporting
  • 34
    • 65049089486 scopus 로고    scopus 로고
    • Naked truths about accounting curricula
    • Tatikonda, L. U. 2004. Naked truths about accounting curricula. Management Accounting Quarterly 5(4): 62-73.
    • (2004) Management Accounting Quarterly , vol.5 , Issue.4 , pp. 62-73
    • Tatikonda, L.U.1
  • 35
    • 79959593256 scopus 로고    scopus 로고
    • A history of U.S. higher education in accounting, part II: Reforming accounting within the academy
    • Van Wyhe, G. 2007. A history of U.S. higher education in accounting, part II: Reforming accounting within the academy. Issues in Accounting Education 22(3): 481-501.
    • (2007) Issues In Accounting Education , vol.22 , Issue.3 , pp. 481-501
    • van Wyhe, G.1
  • 37
    • 76649098778 scopus 로고    scopus 로고
    • Economic consequences of Internet financial reporting
    • Wagenhofer, A. 2003. Economic consequences of Internet financial reporting. Schmalenbach Business Re- view 55(4): 262-279.
    • (2003) Schmalenbach Business Re- View , vol.55 , Issue.4 , pp. 262-279
    • Wagenhofer, A.1
  • 40
    • 79961057927 scopus 로고    scopus 로고
    • XBRL International, Available at
    • XBRL International. 2009. XBRL GL key features. XBRL International. Available at: http://www.xbrl.org/GLKeyFeatures
    • (2009) XBRL GL Key Features. XBRL International


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.