专题：Financial Reporting and XBRL

This cluster of papers focuses on eXtensible Business Reporting Language (XBRL), a standardized language for the electronic communication of business and financial data. The papers cover topics such as the impact of XBRL adoption on transparency, data quality, information asymmetry, corporate governance, market efficiency, and the costs and benefits of XBRL adoption.
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ESG and Industry 5.0: The role of technologies in enhancing ESG disclosure

article Full Text OpenAlex 326 FWCI69.9408

Why are expanded audit reports not informative to investors? Evidence from the United Kingdom

article Full Text OpenAlex 309 FWCI91.3388

How to Talk When a Machine Is Listening: Corporate Disclosure in the Age of AI

article Full Text OpenAlex 220 FWCI118.7394

Do ESG reporting guidelines and verifications enhance firms' information disclosure?

article Full Text OpenAlex 211 FWCI29.1752

The Impact of the Characteristics of Accounting Information Systems on the Quality of Integrated Reports in the Industrial Companies Listed on the Amman Stock Exchange

book-chapter Full Text OpenAlex 177 FWCI476.3225

How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research

article Full Text OpenAlex 155 FWCI33.6645

The Impact of Artificial Intelligence Disclosure on Financial Performance

article Full Text OpenAlex 127 FWCI74.1395

Guest editorial: The future of financial reporting and accounting in the metaverse

editorial Full Text OpenAlex 115 FWCI0

How do financial executives respond to the use of artificial intelligence in financial reporting and auditing?

article Full Text OpenAlex 111 FWCI61.6641

Global Evolution of Environmental and Social Disclosure in Annual Reports

article Full Text OpenAlex 109 FWCI33.6874