Author:
Debreceny Roger S.,Chandra Akhilesh,Cheh John J.,Guithues-Amrhein Denise,Hannon Neal J.,Hutchison Paul D.,Janvrin Diane,Jones Roberta Ann,Lamberton Barbara,Lymer Andy,Mascha Maureen,Nehmer Robert,Roohani Saeed,Srivastava Rajendra P.,Trabelsi Samir,Tribunella Thomas,Trites Gerald,Vasarhelyi Miklos A.
Abstract
This paper evaluates the implications of the proposed Securities and Exchange Commission (SEC) Rule (33-8496) which encourages companies to file reports in the eXtensible Business Reporting Language (XBRL) format. We examine the impact of the proposed rule in three domains: (1) the role of XBRL in financial reporting, (2) concerns with XBRL taxonomies, and (3) the impact of XBRL on the SEC's filing program. The paper adopts a descriptive approach to generate normative and prescriptive propositions with implications for research that will guide preparers, users, and regulators of XBRL-tagged information.
Publisher
American Accounting Association
Subject
Management of Technology and Innovation,Information Systems and Management,Human-Computer Interaction,Accounting,Information Systems,Software,Management Information Systems
Reference20 articles.
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3. Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL)
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