Search Results

« Previous | 8 of 21 | Next »
« Back to Results List | Edit My Search | New Search | Selected Items
thumbnail image
PDF
PDF-1(609.49 kb)
Citation & Export
View statistics
Staff View

Citation & Export
Hide

Simple citation

Janvrin, Diane J. & No, Won G. (2012). XBRL Implementation: A Field Investigation to Identify Research Opportunities. Journal of Information Systems, 26(1), 169-197. Retrieved from https://doi.org/doi:10.7282/T3TQ63VH

Export

Click here for information about Citation Management Tools at Rutgers.

Statistics
Hide

Description

XBRL Implementation: A Field Investigation to Identify Research Opportunities (2012)
Diane J. Janvrin, Won G. No
Journal of Information Systems 26(1): 169-197.
Link to published version
VersionVersion of Record (VoR)
AbstractThe Securities and Exchange Commission (SEC) recently mandated that publicly traded companies furnish their financial statements in XBRL format. However, researchers and practitioners question whether companies are adequately prepared to implement XBRL, and whether software tools and guidance exist to lead preparers through the process of creating XBRL-related documents.

This paper describes how early mandate adopters implemented XBRL reporting. Four themes emerged from our analysis: management support and involvement, implementation approach, organizational readiness or expertise, and control over the XBRL reporting process. Our study contributes to a more complete understanding of how companies implement XBRL by providing a basis for accounting researchers to identify current implementation issues and future research opportunities. Furthermore, we provide educators with a characterization of how companies implement XBRL, thereby facilitating their classroom coverage of this important topic.
Persistent URLhttps://doi.org/doi:10.7282/T3TQ63VH
SubjectsXBRL implementation, Electronic financial reporting, Instance documents, Taxonomy extension
RightsCopyright for scholarly resources published in RUcore is retained by the copyright holder. By virtue of its appearance in this open access medium, you are free to use this resource, with proper attribution, in educational and other non-commercial settings. Other uses, such as reproduction or republication, may require the permission of the copyright holder.