Behavioral accounting researchers have historically been constrained in their ability to
reach externally valid research participants. The purpose of this paper is to familiarize …

This study was conducted to analyse the influence of auditor and client characteristics on the
magnitude and type of key audit matters (KAM) disclosed in the audit reports of the FTSE …

This study seeks to advance research related to eXtensible Business Reporting Language
(XBRL). XBRL is an open standard for reporting structured financial information which …

Extensible business reporting language (XBRL) was developed from an established markup
computer language (eXtensible Markup Language, XML). XBRL facilitates data and …

The business use of data analytics is growing rapidly in the accounting environment. Similar
to many new systems that involve accounting information, data analytics has fundamentally …

Many companies today utilize interactive data visualization to present accounting
information to external users on their investor relations websites and to internal users in …

This paper discusses the potential role of Internet communication technologies, including
social media, in the integrated reporting process. A media richness framework provides a …

This paper investigates the benefits of mandatory adoption of the eXtensible Business
Reporting Language (XBRL) in the US Using a sample of Phase I and Phase II filers in year …

Technological improvement in the age of information has increased the possibilities to
control the innocent social media users or penalize private investors and reap the benefits of …

Purpose Corporate reporting infrastructure and communication are being transformed by the
emergence of digital technologies. A key element of the digital accounting infrastructure …