ERP systems are typically the largest, most complex, and most demanding information
systems implemented by firms, representing a major departure from the individual and …

The advances and continuous development of technology have been identified as
significant influences on the accounting profession (AICPA, 1998). In the last twenty years …

Awareness of data and information quality issues has grown rapidly in light of the critical role
played by the quality of information in our data-intensive, knowledge-based economy …

In 2009, the Securities and Exchange Commission rolled out the first stage of a multi-year
program to transition its EDGAR disclosure repository to the XBRL format. The quality of the …

Given the high cost of develo** and implementing data standards such as eXtensible
Business Reporting Language (XBRL), it is critical to assess their influences before they are …

This study examines the effect of mandatory XBRL disclosure across various aspects of the
financial information environment. Our findings show an increase in information efficiency, a …

SYNOPSIS The Securities and Exchange Commission (SEC) has adopted the eXtensible
Business Reporting Language (XBRL) in a multi-year program to enhance the functionality …

This paper develops a future research agenda for fostering a resurged interest in digital
reporting through the emergence of the Internet of Things (IoT). Drawing upon the media …

To facilitate digital corporate reporting and enable computers to 'read'accounting
information, standard-setters must construct a taxonomy to assign contextual 'metadata'that …

This project attempts to add to the extant research by presenting the results of a future
forecasting Delphi study that addresses the impacts of XBRL in the second decade of the …