메뉴 건너뛰기




Volumn 26, Issue 1, 2012, Pages 97-101

Special issue of JIS on XBRL

Author keywords

[No Author keywords available]

Indexed keywords


EID: 84861738706     PISSN: 08887985     EISSN: 15587959     Source Type: Journal    
DOI: 10.2308/isys-10255     Document Type: Note
Times cited : (12)

References (26)
  • 1
    • 84861747746 scopus 로고    scopus 로고
    • A relative cost framework of demand for external assurance of XBRL filings
    • Alles, M. A., and G. L. Gray. 2012. A relative cost framework of demand for external assurance of XBRL filings. Journal of Information Systems 26 (1). 103-126.
    • (2012) Journal of Information Systems , vol.26 , Issue.1 , pp. 103-126
    • Alles, M.A.1    Gray, G.L.2
  • 5
    • 12144267384 scopus 로고    scopus 로고
    • Security in XML-based financial reporting services on the Internet
    • Boritz, J. E., and W. G. No. 2005. Security in XML-based financial reporting services on the Internet. Journal of Accounting and Public Policy 24 (1): 11-35.
    • (2005) Journal of Accounting and Public Policy , vol.24 , Issue.1 , pp. 11-35
    • Boritz, J.E.1    No, W.G.2
  • 6
    • 77953546173 scopus 로고    scopus 로고
    • Assurance on XBRL-related documents: The case of United Technologies Corporation
    • Boritz, J. E., 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.E.1    No, W.G.2
  • 7
    • 0346533126 scopus 로고    scopus 로고
    • Does the year 2000 XBRL taxonomy accommodate current business financial-reporting practice?
    • Bovee, M., M. L. Ettredge, R. P. Srivastava, and M. A Vasarhelyi. 2002. Does the year 2000 XBRL taxonomy accommodate current business financial-reporting practice? Journal of Information Systems 16 (2): 165-182.
    • (2002) Journal of Information Systems , vol.16 , Issue.2 , pp. 165-182
    • Bovee, M.1    Ettredge, M.L.2    Srivastava, R.P.3    Vasarhelyi, M.A.4
  • 8
    • 0002066937 scopus 로고    scopus 로고
    • The production and use of semantically rich accounting reports on the Internet: XML and XBRL
    • Debreceny, R. S., and G. L. Gray. 2001. The production and use of semantically rich accounting reports on the Internet: XML and XBRL. International Journal of Accounting Information Systems 2 (1): 47-74.
    • (2001) International Journal of Accounting Information Systems , vol.2 , Issue.1 , pp. 47-74
    • Debreceny, R.S.1    Gray, G.L.2
  • 11
    • 78650310604 scopus 로고    scopus 로고
    • An introduction to XBRL through the use of research and technical assignments
    • Farewell, S. M. 2006. An introduction to XBRL through the use of research and technical assignments. Journal of Information Systems 20 (1): 161-185.
    • (2006) Journal of Information Systems , vol.20 , Issue.1 , pp. 161-185
    • Farewell, S.M.1
  • 12
    • 85081774032 scopus 로고    scopus 로고
    • Financial Accounting Standards Board (FASB, Available at
    • Financial Accounting Standards Board (FASB). 2012. 2012 U.S. GAAP financial reporting taxonomy. Available at: http://www.fasb.org/jsp/FASB/Page/SectionPage&cid1/41176158877750
    • (2012) 2012 U.S. GAAP Financial Reporting Taxonomy
  • 13
    • 84861730538 scopus 로고    scopus 로고
    • XBRL implementation: A field investigation to identify research opportunities
    • Janvrin, D., and W. G. No. 2012. XBRL implementation: A field investigation to identify research opportunities. Journal of Information Systems 26 (1): 169-197.
    • (2012) Journal of Information Systems , vol.26 , Issue.1 , pp. 169-197
    • Janvrin, D.1    No, W.G.2
  • 14
    • 84861750223 scopus 로고    scopus 로고
    • The effect of first wave mandatory XBRL reporting across the financial information environment
    • Kim, J. W., J. H. Lim, and W. G. No. 2012. The effect of first wave mandatory XBRL reporting across the financial information environment. Journal of Information Systems 26 (1): 127-153.
    • (2012) Journal of Information Systems , vol.26 , Issue.1 , pp. 127-153
    • Kim, J.W.1    Lim, J.H.2    No, W.G.3
  • 16
    • 34248583134 scopus 로고    scopus 로고
    • XBRL: The new language of corporate financial reporting
    • Lester, W. F. 2007. XBRL: The new language of corporate financial reporting. Business Communication Quarterly 70 (2): 226-231.
    • (2007) Business Communication Quarterly , vol.70 , Issue.2 , pp. 226-231
    • Lester, W.F.1
  • 17
    • 84861730698 scopus 로고    scopus 로고
    • Transaction agents in eCommerce, a generalized framework
    • edited by Roohani, S. J., New York, NY: PricewaterhouseCoopers
    • Nehmer, R. 2003. Transaction agents in eCommerce, a generalized framework. In Trust and Data Assurances in Capital Markets: The Role of Technology Solutions, edited by Roohani, S. J., 43-50. New York, NY: PricewaterhouseCoopers.
    • (2003) Trust and Data Assurances In Capital Markets: The Role of Technology Solutions , pp. 43-50
    • Nehmer, R.1
  • 19
    • 40549098059 scopus 로고    scopus 로고
    • Costs and benefits of XBRL adoption: Early evidence
    • Pinsker, R. E., and S. Li. 2008. Costs and benefits of XBRL adoption: Early evidence. Communications of the ACM 51 (3): 47-50.
    • (2008) Communications of the ACM , vol.51 , Issue.3 , pp. 47-50
    • Pinsker, R.E.1    Li, S.2
  • 20
    • 52749091559 scopus 로고    scopus 로고
    • Assurance on XBRL for financial reporting
    • Plumlee, D. R., and M. A. Plumlee. 2008. Assurance on XBRL for financial reporting. Accounting Horizons 22 (3): 353-368.
    • (2008) Accounting Horizons , vol.22 , Issue.3 , pp. 353-368
    • Plumlee, D.R.1    Plumlee, M.A.2
  • 21
    • 41949098518 scopus 로고    scopus 로고
    • Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?
    • Premuroso, R. F., and S. Bhattacharya. 2008. Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance? International Journal of Accounting Information Systems 9 (1): 1-20.
    • (2008) International Journal of Accounting Information Systems , vol.9 , Issue.1 , pp. 1-20
    • Premuroso, R.F.1    Bhattacharya, S.2
  • 25
    • 84861726847 scopus 로고    scopus 로고
    • Consequences of XBRL standardization on financial statement data
    • Vasarhelyi, M. A., D. Y. Chan, and J. P. Krahel. 2012. Consequences of XBRL standardization on financial statement data. Journal of Information Systems 26 (1). 155-167.
    • (2012) Journal of Information Systems , vol.26 , Issue.1 , pp. 155-167
    • Vasarhelyi, M.A.1    Chan, D.Y.2    Krahel, J.P.3
  • 26
    • 78650308659 scopus 로고    scopus 로고
    • Does XBRL adoption reduce information asymmetry?
    • Yoon, H., H. Zo, and A. P. Ciganek. 2011. Does XBRL adoption reduce information asymmetry? Journal of Business Research 64 (2): 157-163.
    • (2011) Journal of Business Research , vol.64 , Issue.2 , pp. 157-163
    • Yoon, H.1    Zo, H.2    Ciganek, A.P.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.