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.
最新文献
How Fintech drives corporate M&A?

article Full Text OpenAlex

Voluntary Disclosure Strategies of Soft and Hard Information for Good and Bad News: The Case of Digital Companies Listed on the Tehran Stock Exchange

article Full Text OpenAlex

Public Signals of Python‑Enabled AI in Finance: Disclosure Patterns and Outcome Claims in NYSE Institutions

preprint Full Text OpenAlex

The Transformative Role of Artificial Intelligence in Internal Auditing: A Critical Review

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The Use of Artificial Intelligence in Accounting Classes: Behavioral Insights from Students

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Forensic Audit Technology and Audit Report Quality of Audit Firms in Nigeria

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Artificial intelligence adoption and audit quality in an emerging country: Does auditor experience matter?

article Full Text OpenAlex

AUDITOR 4.0: THE HYBRID AUDITOR - INTEGRATING ARTIFICIAL INTELLIGENCE, PROFESSIONAL JUDGMENT AND ETHICAL ACCOUNTABILITY

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Transformation of Blockchain-Based Financial Recording Systems: Literature Review in Modern Accounting

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Using GPT to Measure Business Complexity

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近5年高被引文献
Textual Analysis in Accounting: What's Next?*

article Full Text OpenAlex 193 FWCI48.6215

The Disclosure and Consequences of U.S. Critical Audit Matters

article Full Text OpenAlex 166 FWCI42.348

Management accounting and the concepts of exploratory data analysis and unsupervised machine learning: a literature study and future directions

article Full Text OpenAlex 82 FWCI15.239

Testing accountants' perceptions of the digitization of the profession and profiling the future professional

article Full Text OpenAlex 68 FWCI37.6889

The adoption of extensible business reporting language: an empirical investigation of the perceptions of accounting professionals

article Full Text OpenAlex 67 FWCI37.2468

Accounting Information System and Islamic Banks’ Performance: An Empirical Study in the Kingdom of Bahrain

book-chapter Full Text OpenAlex 65 FWCI58.2302

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 61 FWCI66.8792

STRATEGI DALAM MENJAGA KEABSAHAN DATA PADA PENELITIAN KUALITATIF

article Full Text OpenAlex 60 FWCI11.7569

Accounting as Technical, Social and Moral Practice: The Monetary Valuation of Public Cultural, Heritage and Scientific Collections in Financial Reports

article Full Text OpenAlex 58 FWCI10.7213

Does XBRL adoption increase financial information transparency in digital disclosure environment? Insights from emerging markets

article Full Text OpenAlex 57 FWCI31.0921