The effect of first wave mandatory XBRL reporting across the financial information environment JW Kim, JH Lim, WG No Journal of Information Systems 26 (1), 127-153, 2012 | 217 | 2012 |
The SEC’s XBRL voluntary filing program on EDGAR: A case for quality assurance JE Boritz, WG No Current Issues in Auditing 2 (2), A36-A50, 2008 | 162 | 2008 |
Security in XML-based financial reporting services on the Internet JE Boritz, WG No Journal of Accounting and Public Policy 24 (1), 11-35, 2005 | 154 | 2005 |
SEC's cybersecurity disclosure guidance and disclosed cybersecurity risk factors H Li, WG No, T Wang International Journal of Accounting Information Systems 30, 40-55, 2018 | 138 | 2018 |
Assurance on XBRL‐related documents: The case of United Technologies Corporation JE Boritz, WG No Journal of Information Systems 23 (2), 49-78, 2009 | 129 | 2009 |
E-commerce and privacy: Exploring what we know and opportunities for future discovery JE Boritz, WG No Journal of Information Systems 25 (2), 11-45, 2011 | 113 | 2011 |
Are external auditors concerned about cyber incidents? Evidence from audit fees H Li, WG No, JE Boritz Auditing: A Journal of Practice & Theory 39 (1), 151-171, 2020 | 99 | 2020 |
XBRL implementation: A field investigation to identify research opportunities DJ Janvrin, WG No Journal of Information Systems 26 (1), 169-197, 2012 | 91 | 2012 |
Multidimensional audit data selection (MADS): A framework for using data analytics in the audit data selection process WG No, K Lee, F Huang, Q Li Accounting Horizons 33 (3), 127-140, 2019 | 84 | 2019 |
Chain of values: Examining the economic impacts of blockchain on the value-added tax system S Cho, K Lee, A Cheong, WG No, MA Vasarhelyi Journal of Management Information Systems 38 (2), 288-313, 2021 | 83 | 2021 |
Cybersecurity and continuous assurance WG No, MA Vasarhelyi Journal of Emerging Technologies in Accounting 14 (1), 1-12, 2017 | 72 | 2017 |
Audit data analytics, machine learning, and full population testing F Huang, WG No, MA Vasarhelyi, Z Yan The Journal of Finance and Data Science 8, 138-144, 2022 | 59 | 2022 |
Assurance reporting for XBRL: XARL (extensible assurance reporting language) JE Boritz, WG No Trust and data assurances in capital markets: the role of technology …, 2003 | 56 | 2003 |
XBRL mandate and timeliness of financial reporting: The effect of internal control problems S Hwang, WG No, J Kim Journal of Accounting, Auditing & Finance 36 (3), 667-692, 2021 | 51 | 2021 |
CAP Forum on E‐Business: Assurance Reporting for XML‐Based Information Services: XARL (Extensible Assurance Reporting Language) JE Boritz, WG No Canadian Accounting Perspectives 3 (2), 207-233, 2004 | 48 | 2004 |
Classifying the contents of cybersecurity risk disclosure through textual analysis and factor analysis A Cheong, K Yoon, S Cho, WG No Journal of information Systems 35 (2), 179-194, 2021 | 32 | 2021 |
Do managers use extension elements strategically in the SEC's tagged data for financial statements? Evidence from XBRL complexity F Huang, WG No, MA Vasarhelyi Journal of Information Systems 33 (3), 61-74, 2019 | 32 | 2019 |
The quality of interactive data: XBRL versus Compustat, Yahoo Finance, and Google Finance JE Boritz, WG No Available at SSRN 2253638, 2013 | 27 | 2013 |
Internal auditors' experiences and opinions regarding green IT: Assessing the gap in normative and positive perspectives GL Gray, WG No, DW Miller Journal of Information Systems 28 (1), 75-109, 2014 | 25 | 2014 |
How significant are the differences in financial data provided by key data sources? A comparison of XBRL, Compustat, Yahoo! Finance, and Google Finance JE Boritz, WG No Journal of Information Systems 34 (3), 47-75, 2020 | 24 | 2020 |