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Literature Review of Xbrl

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Literature Review of XBRL
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Abstract
XBRL (eXtensible Business Reporting Language) is a standard XML reporting language to enhance the efficiency, reliability and accuracy of financial reporting. Since its foundation in 1998, XBRL has been developing rapidly in the world. This paper teases out and discusses the literature researches of XBRL from 6 aspects: the production bases of XBRL, the effect of XBRL, the classification criteria formulation of XBRL, the auditing assurance of financial reports based on XBRL, the implementation of XBRL in different countries and some researches about XBRL in China, which reflects the current status of research about XBRL relatively fully.
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Keywords: XBRL, Auditing assurance, Classification criteria

1. Introduction
XBRL is one variant of XML (eXtensible Markup Language) for business reporting. XBRL defines financial data on the web with explicit semantics in a machine-readable format, making automated data analysis possible. XBRL is a standard XML reporting language to enhance the efficiency, reliability and accuracy of financial reporting. Data in XBRL format does not need to be converted from one application to another because data are independent of applications by using standard tags for data items (Farewell, 2006). The financial information is presented to the public on the Internet usually in a static format such as PDF or HTML, the XBRL technology offers a way to have dynamic financial information. XBRL can support both financial and non-financial data contexts, which distinguishes XBRL from traditional financial documents (Debreceny et al., 2005).
The use of standard tags in XBRL documents allows for the specific identification, automatic exchange, and reliable extraction of financial information across different software applications. The use of XBRL also eliminates the need for redundant data, facilitates the comparison, the transfer and the transmission thus improving the process of reporting and collection of financial information. The users of financial information including investors, analysts, auditors, financial institutions and regulators, can receive, browse, compare and analysis data quickly and efficiently whether it is in XBRL format. It is only 15 years from XRRL’s appearance in 1998, but a lot of developed countries have developed a mandatory filing program in XBRL format, including Korea, Singapore, the U.S. and so on. And many other countries are also actively promoting and researching XBRL.
All of above shows that the importance of XBRL has got more widespread attention. During this period, the researches mainly focus on four aspects: the production bases of XBRL, the effect of XBRL, the classification criteria formulation of XBRL and the auditing assurance of financial reports based on XBRL. This paper will tease out and discusses the literature researches of XBRL from these four aspects as well as other two aspects: the implementation of XBRL in different countries and some researches about XBRL in China.

2. Literature Review
2.1. Research about the production basic of XBRL Sorter (1969) proposed the idea of "The Events Approach" on accounting, but because of the limitations of information technology, it is very difficult to achieve, so the idea was just stopping at the prospect level. Eliott (1992, 1994) and Wallman (1995, 1996, 1997) first studied the impact of new technologies on the company's financial reporting such as network and so on. Eliott believes that information technology has profoundly changed the business model, so the company's financial reports must also be changes. However, Wallman believes that companies should use information technology to increase the frequency of corporate information disclosure for making more details public. He pointed out that in 1997 the financial reporting model is a "black-white mode" that ignores a lot of useful information, and he thinks financial reports should focus on investor decision-making. The research of Eliott and Wallman makes the idea Accounting's "Matters Act" proposed by Sorter (1969) backing to life. Under the guidance of this idea from Sorter, Goetz (1939) proposed the "accounting data" suggested that all economic activities of corporate should be stored in basic unit of information has got attention of industry, and enterprise should open all non-processed data to information users so that information users could access information what they want. Limited to the prevailing level of information technology, this idea has not been applied in practice at the time. With the development of "Matters Act" thought and database technology, McCarthy (1979,1982,1997) proposed and the established "REA accounting report mode" that based on "ER" (Entity-Relation, entity - the entity) model, in order to make it more with operational, Peter verdaasdonk (2003) proposed that applied object-oriented data model into the organization's financial data. All these financial reporting model theory have stressed to the user of information and rely on computer technology, database technology, networking technology, considered the financial and non-financial information, disclosured accounting information flexible and timely. But the models are just a lot of pattern presentation ideas or concepts that did not involve a specific model or methods, in fact there is no possibility to achieve under the technical conditions at the time. So far from that time, companies submitted financial reporting after processed and filtered, the way they submitted are mainly in paper, WORD, EXCEL and PDF electronic document. In late 1998 by Debreceny and Gray (1999), their study indicated that of the fifteen largest corporations in each of the UK, Germany and France (45 in total), each of which already had a web site by that point, only ten provided their audit report online in any form. Not one firm linked their audit report to the relevant auditors’ web site. Nor did any site provide any kind of signature on the document, even an image of the signature. Only four web sites had hyperlinks between the report and other parts of the financial information displayed on their site. This indicates that the corporations did not place a high degree of emphasis on the role offered by these reports as value bearing documents. Thus RBKaplan & L.Murdock (1992), Booth & Rupert (1994), O.Leary & Daniel E (1995), George Valiris & Michalis Glykas (1999), Sylvia Constantinides (2004), K.Vergidis & CJTurner & A . Tiwari (2008) and other scholars along the idea of enterprise business reengineering theory from Hammer, and research accounting business process reengineering in depth. However, BPR theory emphasizes the rethinking, completely re-election, the best reference model and business process redesign in fundamental. Because of dealing with the problem too radical, some scholars hold different views, such as J.Peppard & P.Rowland (2003). Gerald, T (2007) through the study of the submitted way pointing out that financial reporting under preliminary studies way will result in the multipication of the spreadsheet, which reduces the ability to control and management reporting systems. The appearing of XML technology had a significant impact on mathematics, E-commerce, chemistry and economics: In mathematics, there is a mathematical formulas related symbols MathML producting. In the field of electronic commerce, there is an ebXML standard producting. In the chemical field, there are cML, xCBL, tpaML etc producting. So how to apply XML technology in the field of corporate financial reporting has got attention of accounting attracted, so the direction of financial reporting disclosures for research has turned to the study of XBRL. Farewell et al (2010) find that the design of XBRL is fine-tuned to meet the particular needs of accounting and related disclosures. And XBRL provides an important foundation for the automated transfer of accounting information and associated metadata.

2.2. Research about the effect of XBRL
XBRL,as a business reporting language which is popular all over the world in just ten years, must have unique charm, XBRL as bridges in general, is the frame through the accounting information and network. Regardless of corporate governance and investors access to information are of great help.

2.2.1 Standardization
Strand et al(2001)、CICA(2003)、Jones & Willis(2003)、Pinsker(2003)Consider in the study that XBRL, under the premise of has no need to change existing accounting rules, allows the user to markup and send a variety of financial data in different formats by cross-platform standardization, directly exchange and analyzes these data. Therefore, the introduction of XBRL which does not require changes in the existing accounting processes can achieve the bigger timely and efficient process of accounting data. While E.Bonson, V.Cortijo & T.Escobar think that different countries use different accounting principles(about this section, we will discuss in the fifth part), thus affecting the standardization of information, comparability and re-use, they recommended the establishment of XBRL-based International Financial Reporting Standards; If world created XBRL-based international financial reporting, XBRL would have helped to promote international convergence of accounting standards and even equivalent.

2.2.2 Spread Accuracy XBRL provides, for example, the ability to create a Balance Sheet containing not just a presentation of the numbers and their titles, but all the details that join those numbers together to form a Balance Sheet produced using a specific GAAP. This marking up of data process, once undertaken, enables information to flow between computing applications in a seamless fashion. An example of such flow is from a public corporate report on the Web to a database maintained by an information intermediary. (Andrew Lymer, 2003) For companies, interactive information can improve the company's reputation, and establish the integrity of the overall image in the market; for investors, this will give them the right investment guidance, enhance investor confidence and capital intensity. So speed accuracy, for the two sides of the company and investors, has more advantages than disadvantages.
Debreceny et al (2001) argue, XBRL is commonly used which means human and intelligent software agents allow the network to generate financial reports spread of high accuracy and reliability, and pointed out that new research content and research directions for the use and development of XBRL technology, such as classification standards, forensic and intelligence agents of the financial statements. Using the experimental method in the context of stock option compensate disclosure cognitive.
Farewell et al (2010)suggest a framework linking the Resource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger (XBRL GL) as a way to extend the generalized XBRL GL taxonomy. And the framework can provide uniform access to information and more reporting and query permutations, thereby facilitating more comprehensive and timely business reporting.

2.2.3 Accounting Transparency
Accounting transparency is the most important part of spread accuracy, so we take out separately to research it. Information transparency mainly relies on the company integrity and auditing standards, XBRL in the reporting language from has great extent to ensure the implementation of certain accounting transparency. Our team also conducted in-depth inquiry on transparency.
Maciej Piechocki et al (2009) investigate the transparence of XBRL, and they confirm the positive effect on financial report that transparence support. They think that could help disclosure information of financial report and avoid cheat and the active such as earning manipulate. Hodge et al (2004) research the advantages of XBRL, noting that XBRL technology helps investors better access and integrate potential information, and improve corporate financial statements transparency and information management decisions. By using the method of empirical research, Premuroso et al (2008) examine whether early voluntary reporting of financial information in XBRL format with respect to companies which does not use XBRL have better corporate governance and business performance. The results show that the decision to voluntary yearly disclose financial information in XBRL format and the corporate governance structure are significant positive correlation.
As for how to determine the degree of accounting transparency, classified by many literature review, we group confirm the following

Accounting ratios for the degree of accounting transparency Ratios | Calculation | Accruals Ratio | |net income–cash flows from operating activities| / asset | Return on Sales | net income / sales | Cash flow Ratio | cash flows from operating activities / sales | Debt to Equity Ratio | liabilities / equities | the Change in Accounts Receivables | (accounts receivables–prior year-accounts receivables) /(sales–prior year-sales) | the Change in Gross Profit | (sales–prior year-sales)/(gross profit–prior year-gross profit) |

Through this ratio test, accounting transparency can be fully discriminated and analyzed. The paper can achieve qualitative research on the impact of accounting transparency from XBRL

2.3. Classification criteria formulation research of XBRL 2.3.1 Historical Data
Bovee (2005) consider the classification standards is a difficult process, Bovee noted the importance of the development, evaluation and improvement of existing XBRL classification methods, and suggest using empirical methods to evaluate and improve the XBRL taxonomy, by evaluating historical data classification criteria, to prove the special need for classification criteria.

2.3.2 Global Accounting Standard E.Bonsón et al (2008) argue that the increase of XBRL classification criteria will lead to the presence of risks about goal standard, comparability and reusability of information. From the perspective of increasing the comparability of financial information between different countries, he notes the development of global accounting standards is the premise to establish XBRL taxonomy and provide assessment of the effectiveness of IFRS-GP classification and the proposed direction that it may improve this classification.

2.3.3 Notes to Financial Statement By using standard research methods in XBRL financial reports on the SEC EDGAR (Electronic Data Gathering, Analysis and Retrieval) system, from the perspective of critique and evaluation study, Debreceny et al (2005) focus on the following areas: the role of XBRL in financial reporting, classification criteria of XBRL, the impact of XBRL technology on the SEC filing program. Research indicates that the classification quality of XBRL financial reporting disclosed in the notes is not easy to be guaranteed. Farewell et al (2010) point out that the accuracy of mapping financial statement line items to the U.S. GAAP taxonomy is of fundamental importance. Mapping errors may be as simple as mapping to an incorrect taxonomy concept, which should be discovered during review. Ineffective mapping may lead to unnecessary extensions, which hinders comparability. Debreceny et al (2010) study the impact of how the navigation method used to locate financial statement line items within the U.S. GAAP Taxonomy impacts the effectiveness and efficiency of the mapping task.

2.3.4 XBRL future development of classification - XBRL multidimensional model
With the development of XBRL, classification standards are maturing, so in the last stage, the need for deepening research of XBRL is becoming intense.
André Gräning mentioned in the paper, the Committee of European Banking Supervisors (CEBS) requires Member States adopt XBRL, XBRL which is addressed as the de facto standard of business reporting should introduce greater efficiency, speed and integrity which will make the European financial markets more competitive. Both taxonomies build up not only on the basic XBRL specification but also on XBRL Dimensional Taxonomies (XDT) specification allowing multidimensional modelling of reported data. Classification CPREP and FINREP allow packets multidimensional data model, Simultaneously,in order to be a response of tool vendors to the demands of analysts, there is the need for multi-dimensional modeling of XBRL.
But XBRL multidimensional model must be related to other areas like database security, temporal issues, query optimization, and translation tological/physical level methodologies, or just studying modelling problems at conceptual level. Furthermore, the definition of multidimensional views should also be studied in order to support symmetric usage of factual and dimensional data as well as ad-hoc hierarchies.

2.4. Research about financial reports auditing assurance based on XBRL Auditors are consumers of financial information as much as other participants in the supply chain reporting. Using software based on XBRL the auditor could analysis and compare the financial information with a few clicks. And Most of the authors agree that XBRL could play an important role in financial audit and continuous audit.
Woodroof (2001) pointed out that the implementation of continuous auditing is more flexible with the appearance of XBRL. In the debt covenant compliance field, he designs and proves the implementation of continuous auditing by the digital agent conveyed with the internet and trigger alarms sent via the Internet Web application to monitor the actual value of the parameter so that it meets the agreement standards in the he customer debt covenants. And Murthy and Groomer (2004) developed the mode of continuous auditing based on the web service for the accounting system based on XML. The mode has laid a foundation for the creating real-time XBRL instance document online. The Extensible Assurance Reporting Language (XARL) enables providers to ensure the integrity of the financial report scattered on the Internet. The establishment of the XARL makes the continuous real-time audit possible. Boritz et al (2005) point out form the view of the security mechanism XBRL and XARL can’t play their role completely, if there is absence of a good security mechanism. What’s more, peer-to-peer network security mechanism has certain defects in the current. A number of papers highlight specific issues of concern in relation to the audit of Internet financial reporting. Debreceny and Gray (1999) discuss the following issues:
• Is the audit opinion safe from change by the client or other party?
• Should the web-based auditor’s report reside at the auditor’s or the client’s web site?
• What weight should be given to an auditor’s report date when documents on the web can be changed?
• Should the auditor allow hyperlinks to, and/or from, the auditor’s report?
• The look and feel of the auditor’s report.
• The expression of authority of audit statements.
Most of these issues are still current and have not been addressed. So they have made a point that the service security mechanism of the web financial statement can provide favorable conditions for the auditing assurance of the financial statement. XBRL enables continuous auditing by placing financial data in a format which is not proprietary to any specific software application, allowing any future continuous auditing system access to data on any software platform, running any software (which uses XBRL), in any country (Flowerday, 2006).In the paper “XBRL: Benefits for FR and Auditing” , Bizarro& Garcia(2010) mention the benefits of XBRL for auditors: Improving data analysis, better risk assessment, and accelerated implementation of continuous auditing, improved internal controls, reducing spread sheet proliferation and enhanced audit trails. But regrettably, AICPA does not provide a set of the comprehensive management statement about the completeness, accuracy and consistency of the XBRL tag data under the SEC requirements.(Rajendra&Alexander,2010)Because the assurance of the SOP 09 - 1 file based on XBRL exists some non-system defects. The assurance program does not have high efficiency and effectiveness. In order to ensure consistency, persistence and systematic of the audit assurance, it is necessary to establish a framework of the audit assurance based on XBRL.XBRL applications could assist auditors with some of the meticulous aspects of their work, such as research, processing and analyzing large amounts of information. These applications could be fit for certain types of analysis, such as comparing data from industry and trends. More importantly the current procedures for data mining analysis can be replaced by several analyses more timely, accurate and complete (Lucian Cristian ENI, 2012). Piechocki et al(2010)find that almost one quarter of the voluntary XBRL filings did have errors. The half of errors is made up of the so-called debit/credit reversals. An additional quarter of the errors were where one or more members of a calculation relationship were either missing or extraneous. Auditors of instance documents can employ similar tools when conducting substantive tests on instance documents.

2.5. Research about the implementation of XBRL in different countries A successful implementation of a large-scale complex information technology/system project usually requires strong management support, so does XBRL. The literature on management information systems emphasizes the role of top management support. Top management support is able to address resistance to change accompanying the introduction of new information technology and can provide the needed resources for implementation. Here we document 5 countries’ implementation of XBRL, including Korea, the Netherlands, Australia, Singapore and the U.S.

2.5.1. Korea
Korea is one of the leading countries that have developed a mandatory filing program in XBRL format. This policy has been in effect in Korea since October 2007. Korea is a leader in adopting and deploying XBRL in financial reporting, ahead of the U.S., Japan, and the EU, by having a mandatory filing program in XBRL format. All publicly-held firms in Korea have been required to report financial statements in XBRL format since October 1, 2007 (FSS (Financial Supervisory Service), 2007). The companies listed in the KOSPI (Korea Composite Stock Price Index) and the KOSDAQ (Korean Securities Dealers Automated Quotations) must file their financial reports, including annual, semi-annual, and quarterly reports, to the DART system using XBRL format (Hyungwook Yoon, 2011).

2.5.2. The Netherlands The Netherlands' effort to implement XBRL is arguably one of the first implementations conducted on a national scale. The Netherlands began its comprehensive national taxonomy project with XBRL as the default taxonomy. The open-source platform and its supporting international community were two main reasons for selection of XBRL. The XBRL implementation in the Netherlands went through two main phases. The first four years of implementation from 2005 to the end of 2008 focused on building the XBRL-based taxonomy (The Dutch Taxonomy Project, 2008). It has narrowed standards and harmonized data elements and received recognition from the Dutch government for filing business and financial information. In early 2009, the Dutch Taxonomy Project became the Standard Business Reporting program; it better reflects the overall mission of reducing the business reporting burden and increasing government efficiency. This SBR program was assigned to the “Central Government Reform Program” (Standard Business Reporting NL (HNTP), 2009).

2.5.3. Australia
The Australian Standard Business Reporting (SBR) using XBRL as the default standard began in 2006 and received broad-based support. The primary reason Australia's SBR chose XBRL was because it could minimize the regulatory reporting burden on businesses while maximizing the protection of public and private interests via regulation (Y.-C. Chen, 2012). Australia's SBR/XBRL implementation has developed a taxonomy and built processes and tools for standardization. This XBRL implementation impacts approximately 2.1 million businesses in Australia on the reporting side (Madden, 2009, p. 9). Over 100,000 accountants and more than 240 software developers are also affected by the implementation. The use of the XBRL format is voluntary for regulatory reporting purposes. The benefits of standardization via XBRL, as the Australian government argues, should help persuade businesses to adopt it.

2.5.4. Singapore The primary motivation for Singapore's adoption of XBRL is to improve the efficiency, transparency, and accuracy of financial and business information reporting. Efficiency lies in the implementation of a one-stop portal for businesses. Such implementation also enhances the transparency of financial activities in Singapore, and in turn promotes an environment conducive for business. Accuracy is also an important goal. XBRL was the standard of choice due to its nature platform and strong support from both the software development community and other stakeholders (Majid & Koo, 2008).

2.5.5. U.S. Securities and Exchange Commission (SEC)
The primary motivations for the SEC to leverage XBRL include increasing efficiency of financial data gathering, improving data quality, and achieving transparency. The interactive data project highlights the importance of transparency in achieving the SEC's larger mission of providing timely and quality financial information to investors.
The SEC's XBRL implementation has evolved over time, shifting from the voluntary to the mandatory use of the XBRL format. Initially, the SEC took a non-mandatory approach when launching its voluntary program in April 2005. Participation was rather limited. Less than 2% of the companies covered by SEC rules and mostly large ones joined the voluntary program (Efendi, Smith, & Wong, 2009). In mid 2008, the SEC considered a proposed mandatory rule and made the final decision to transition to the mandatory approach in December 2008. Year 2009 marked the first year of SEC implementation in which companies of market capitalization of $5 billion or more were included. Year two brings all other large accelerated filers, and year three requires all remaining filers. The transparency brought by XBRL reporting combined with the Interactive Data Initiative is likely to become increasingly enhanced as more companies participate in XBRL reporting and as more analytical tools are developed to take advantage of XBRL financial information.
The United States,as the one of countries which take the lead in carrying out implementation of XBRL, is also the birthplace of XBRL, we will be U.S. Securities and Exchange Commission (SEC) as a research background. André Gräning (2009) documented that the XBRL-enabled reporting process seeks to minimize the ambiguity in the meaning of information presented in a variety of performance and compliance reports. But they concentrated only on the core financial statements. Much of the value of the XBRL mandate comes in its second year, when the notes and additional disclosures are tagged. Research is necessary on the nature and role of extensions in the more complex world of reporting notes and additional disclosures. Potentially, as tagged notes and additional disclosures are introduced in the filing, the increase in the level of complexity introduced in filings can increase exponentially. Research is also necessary on the quality of filings (broadly) and extensions (more narrowly) made by the second and third groups of filers, as compared with the large accelerated filers that are the subject of this study.

2.6. Research about XBRL in China October 2010, the Ministry of Finance and the National Standardization Management Committee respectively issued a general XBRL taxonomy based on the enterprise accounting standards and the national standards about XBRL technical specifications. And they require companies to follow the general taxonomy to preparation their 2011 annual financial reporting based XBRLD, submitted within the specified time. This is an important step on our path towards internationalization of accounting. Scholars also increased attention to the study of the XBRL. GAO Jin Ping (2007) constructs a XBRL financial reporting classification standard theoretical, based on ontology, information elements, the company reporting practices and accounting, disclosure rules and XBRL technical specifications. And she determines the coverage of the classification criteria information on the theoretical foundation. She also enacts a reasonable classification system framework. Then she further classified information about each basic classification module in the classification system to complete the definition of information elements. In the meantime, she creates our national XBRL financial reporting classification criteria. The industries and enterprises can be further expanded on this standard to suit the special feature of these industries and enterprises. Yang Zhou Nan, Zhu Jianguo , Zhaoying Ji et al ( 2010 ) use third-party non-profit organization theory , ontology, software architecture and software maturity model theory as the theoretical basis, combined with XBRL taxonomy certified content, attempted to establish the XBRL taxonomy certification methodology system. They also elaborate the relationship between the elements of the methodology system. Qu Xiaolong , Jackson Hu ( 2010 ) considered XBRL is an important part of our accounting information construction and development in the coming period. It appears to put forward new accounting personnel training requirements. They classify the accounting professionals into three types (design and development personnel, operation and maintenance personnel and use of personnel information). For the status quo of China's accounting personnel training, they propose countermeasures about the training of proficiency XBRL accounting personnel. Nie Ping, Zhou Dai (2011) use the expert consultation assess the quality of service platforms. And they have compared XBRL demonstration service platform among the Shanghai Stock Exchange, Shenzhen Stock Exchange, the Taiwan Stock Exchange, Israel Stock Exchange ,the U.S. Securities and Exchange Commission, and so on .Then they analyze the quality of information and the airworthiness of the internet. Finally they put forward policy recommendations to improve China's environmental networks XBRL financial reporting page rendering quality. Xie Yun, Shan Yu ( 2011 ) considered it is crucial for audit to comprehensively promote XBRL and provide the public with a shared , true and complete information verified by auditor. On the basis of analysis of XBRL impact on the audit, they propose the reform measure related to the audit teaching about XBRL.

3. Conclusion All literatures above play a positive role in promoting the study of XBRL and offer multiple ways of thinking for the design of XBRL taxonomy. But these literatures are only related to a particular aspect of XBRL or merely a concept study. There is no systematic, holistic and principled framework. Many studies do not have the technical feasibility and fail to get enough attention from the practitioners. Due to the current development and design of XBRL is still in the exploratory and experimental stage, so how to integrate the results of previous theoretical studies and how to propose the general framework of development will produce a qualitative leap for XBRL further development.

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...Doing a literature review This Advice Sheet introduces you to the basics of compiling a Literature review. What is a literature review? 1 What it is not …. 1 Approaches needed …. 1 Approaching your review …. 2 Writing the review …. 3 What is a literature review? • • • Further reading …. 4 • It is a critical and evaluative account of what has been published on a chosen research topic. Its purpose is to summarise, synthesise and analyse the arguments of others. (It is not an academic research paper, the main purpose of which is to support your own argument.) You should describe and analyse the knowledge that exists and what gaps occur in research related to your field of interest. (This should clarify the relationship between your own research and the work that has previously been done.) It should reveal similarities and differences, consistencies and inconsistencies and controversies in previous research. What it is not It is not primarily an argument for the importance of what it is you are researching. While it is necessary to explain what is the primary purpose of your research, the reader of a literature review will assume that the need for undertaking the research has already been established. It is not a descriptive list of papers or summaries. You must not just list your sources and describe them in detail one at a time. A literature review is organised around ideas, not the sources themselves as an annotated bibliography would be organised. You......

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Literature Review

...Writing a Literature Review What is a Literature Review? A literature review is a survey and discussion of the literature in a given area of study. It is a concise overview of what has been studied, argued, and established about a topic, and it is usually organized chronologically or thematically. A literature review is written in essay format. It is not an annotated bibliography, because it groups related works together and discusses trends and developments rather than focusing on one item at a time. It is not a summary; rather, it evaluates previous and current research. Purpose A literature review is written to highlight specific arguments and ideas in a field of study. By highlighting these arguments, the writer attempts to show what has been studied in the field, and also where the weaknesses, gaps, or areas needing further study are. The review should therefore also demonstrate to the reader why the writer’s research is useful, necessary, important, and valid. Audience Literature reviews can have different types of audiences, so consider why and for whom you are writing your review. For example, a lot of literature reviews are written as a chapter for a thesis or dissertation, so the audience will want to know in what way your research is important and original. Highlighting the gap in knowledge which your research aims to fill is particularly important in this instance because you need to convince the reader that there is an opening in the area of study. A......

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Literature Review

...Disclosures About CSR Practices: A Literature Review Kavitha W * and Anita P ** Corporate Social Responsibility (CSR) is now prominent and evident more than ever due to the emphasis laid on businesses regarding environmental, social and ethical issues. The level of CSR activities of the firms is made known to public only through the disclosures. This paper reviews the literature on CSR disclosures and the effect of these disclosures. There are various factors which determine the extent of disclosures like the size of the firm, industry, high visibility, etc. Introduction Corporate Social Responsibility (CSR) is now prominent and evident more than ever due to the emphasis laid on businesses regarding environmental, social and ethical issues. This is because over the recent years, there have been social, political and economic pressures on corporate management to pay attention on social and environmental consequences of corporate activities. These pressures motivated the corporate management to actively participate in a wide range of social welfare activities. CSR now-a-days covers almost all issues like the use of child labor; inequality of employment; environmental impact; involvement in local community; products’ safety; company cultures; brand image and reputation. Apart from this, companies are now disclosing these activities in their annual reports, and one of the parameters to judge the performance of a company is CSR reporting. Corporate Social......

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Literature Review

...Nursing http://jsn.sagepub.com/ Literature Reviews as a Research Strategy Julia Muennich Cowell The Journal of School Nursing 2012 28: 326 DOI: 10.1177/1059840512458666 The online version of this article can be found at: http://jsn.sagepub.com/content/28/5/326 Published by: http://www.sagepublications.com On behalf of: National Association of School Nurses Additional services and information for The Journal of School Nursing can be found at: Email Alerts: http://jsn.sagepub.com/cgi/alerts Subscriptions: http://jsn.sagepub.com/subscriptions Reprints: http://www.sagepub.com/journalsReprints.nav Permissions: http://www.sagepub.com/journalsPermissions.nav >> Version of Record - Sep 25, 2012 What is This? Downloaded from jsn.sagepub.com by guest on August 26, 2013 Editorial The Journal of School Nursing 28(5) 326-327 ª The Author(s) 2012 Reprints and permission: sagepub.com/journalsPermissions.nav DOI: 10.1177/1059840512458666 http://jsn.sagepub.com Literature Reviews as a Research Strategy Literature reviews have long been important strategies to assess the state of the science. As early as 1993, Broome (1993) recommended literature reviews as a strategy to assist in the development of concepts. Many graduate students in nursing and other sciences learn about synthesizing literature throughout their academic programs using a variety of guides including Cooper’s (1998) Synthesizing Research: A Guide for Literature Reviews as a common reference or......

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Review of Literature

...Review of Literature Grand Canyon University: Family Centered Health Promotion NRS-429V September 8, 2013 Review of Literature Health Promotion is the concern with physical, social, and mental wellbeing that strives to help people take control over the matters that influence their life. In addition, to enable people to increase control of their health, improve their health, and optimize their quality of life. The concept of health promotion was developed to emphasize the community-based practice of health promotion, community participant and health promotion practice. Health promotion can be encompassed with any disease either acute or chronic. When underlining the definition health promotion in relationship to hypertension it is defined as “effect of anti-hypertensive patient-oriented education and in-home monitoring for medication adherence and management of hypertension, by providing education of healthy lifestyle behaviors and medication adherence”(Hacihasanoglu & Gozum, 2011, p. 692). This means to change the behaviors to one’s lifestyle along with medication compliance an individual can achieve control of and a better well-being while living with hypertension. Nurses’ purpose to health promotion is to assist in education, promotion, planning, implementation, and goal setting to patient, groups, and communities. We are the largest group of health professional, we have the potential to contribute substantially in the area of health promotion. The......

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Literature Review

...Literature Review Submitted on: 11th October, 2010 In Partial Fulfillment of the requirement for the Research Methodology course during the MBA (FT) Program 2010-12. Submitted to Prof. Tripura Joshi Submitted by: Manan Pamani (101323) Kaushal Vaidya (101320) Nupur Shah (091233) Literature review Health-related e-services can be customized to the needs of different customer groups and as such have the potential to improve delivery efficiency and increase customer satisfaction and loyalty. Following the emergence of the internet along with its rapid adoption, there has been an information revolution of immense importance. E-services can be utilized as a business tool to gain competitive advantage, to permit faster and on demand response to customer enquiries, to improve internal efficiency and productivity, and to reduce transaction cost. E-services are important to organizations because they can strengthen relations between customer and service provider and thereby improve customer satisfaction. A large number of industries have so far profited greatly from the possibilities of e-services. Successful examples include online banking, online stock......

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Literature Review

...How to improve efficiency of organization Literature Review Tanshu Song BUS 551 University of La Verne The effective of an organization is concern by every managers. It was an important innovation in business management. Organizational effectiveness considers how well an organization performs business. In the present prospectus, the research will focus on effective management style and individuals behaviour which will impact on the efficiency of organization. The following literature reviews will attempt to show the information related to prospectus and demonstrate the analysis. In the research article by William Clark and Ray Wright (2009), they mentions the challenge which organizations will face in next several years. Increasing pressure to do more with fewer workers, growing demand for strategic new services, expected loss of legacy management skills and need for automated solutions. Then they provide a solution which can capture the knowledge of retiring workers and perform many tasks necessary to manage both legacy and distributed systems. This wide range of solutions that enable knowledge retention and automate the process workflow to provision and maintain IT services specifically. “By taking advantage of the wide range of solutions for automating management tasks, the agency can benefit from the ability to create automated, repeatable processes, reduce the need to replace retiring workers, improve ability to recruit new......

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Literature Review

...Global Conference for Wikimedia 6 - 10 August 2014 · London FIND OUT MORE Close Literature review From Wikipedia, the free encyclopedia For a focused scientific review, see Systematic review. [hide]This article has multiple issues. Please help improve it or discuss these issues on the talk page. This article includes a list of references, but its sources remain unclear because it has insufficient inline citations. (November 2010) This article needs attention from an expert on the subject. (May 2014) A literature review is a text of a scholarly paper, which includes the current knowledge including substantive findings, as well as theoretical and methodological contributions to a particular topic. Literature reviews use secondary sources, and do not report new or original experimental work.[1] Contents [hide] 1 Types of Literature Reviews 2 Distinguishing between Process and Product 3 See also 4 References 5 Further reading Types of Literature Reviews[edit] Most often associated with academic-oriented literature, such as a thesis or peer-reviewed article, a literature review usually precedes a research proposal and results section. Its main goals are to situate the current study within the body of literature and to provide context for the particular reader. Literature reviews are a staple for research in nearly every academic field.[2] A systematic review is a literature review focused on a research question, trying to identify, appraise, select and......

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Review of Literature

...optimize health (Jadelhack, 2012). The framework for health promotion is comprised of theories that include behavior, social sciences, and evidence based research (Edelman, Kudzma, & Mandle, 2014). Health promotion includes proactive participation at all levels of society and requires a multi-faceted approach by health care team members (Edelman, Kudzma, & Mandle, 2014). By providing effective health promotion, the overall health of society is improved and costs related to chronic illness are reduced (Jadelhack, 2012). Nurses must promote health through education, develop strategies to improve socio-environmental factors by participating in healthcare policy development and networking within the community (Richard, et al., 2010). Review of Literature: Health Promotion 3 Nurses make up the largest population of healthcare workers that provide direct care to patients, therefore they have a critical role in educating the patient to improve health (Hosseini, Torab, Taghdisi, & Vardanjani, 2013). Nursing roles in health promotion include education on disease prevention, slowing or stopping disease progression, and changes in lifestyle to optimize health (Godwin, 2010). Education provided by nurses takes place in variety of settings including schools, communities, work sites, homes, acute care facilities, and long term facilities. Health education includes teaching people healthy living, reduction of risk factors, developmental factors, healthy behaviors,......

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Literature Review

...Literature Review Handout Liberty University Online Writing Center Handout Description A review of literature is a critical analysis of a portion of the published body of knowledge available through the use of summary, classification, and comparison of previous research studies, reviews of literature, and journal articles (“How to Write a Literature Review”, 2012). This handout discusses the reasons for writing a literature review and presents its various requirements. It examines what a literature review is, as well as what it is not; it distinguishes between the literature review and the annotated bibliography. Like many academic writing assignments, there is not one universal standard for writing a literature review. Its format can differ from discipline to discipline and from assignment to assignment. There is, however, an overall structure that is commonly used across various disciplines, and this format is examined in more detail. The handout concludes with some helpful “tips and tricks” for preparing a literature review. Disclaimer: The content of a literature review may vary from discipline to discipline and from assignment to assignment. The literature review content recommended in this handout is that which is most commonly included. If in doubt about what you should include in your literature review, please consult your professor. Literature Review Handout Defining a Literature Review ...

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Literature Review

... What is a literature review? Put simply, it is an analysis of prior academic research so as to identify the who, what, where, and whys’ of the chosen topic area. You may or may not have conducted what some academics call a preliminary study – a brief search into the existing academic work in your chosen topic. After all, for some students carrying out primary research it’s vital that their work has never been carried out before and these initial studies are crucial when identifying a unique topic for research. In some subject areas, it may be difficult, if not impossible to identify areas for primary research and therefore a preliminary study may not be necessary (secondary research is usually carried out as a result). Whatever the starting point, the literature review forms one of the first major pieces of work in a dissertation. There are several main reasons why you would undertake a literature review. The first is to enable you, the author, to become absolutely clear on what it is you have chosen to research and study. By understanding other academic literature you can gain an understanding of what has been and is currently being researched. This will help with your own work by identifying windows of opportunity and helping to cement your research questions. For some subjects you may find there has not been much prior research in your field of study, in which case your literature review will have to be less specific and the academic net in which you search will have to......

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Literature Review

...This document has some claims and a related report and journal article, Use it if you are stuck for ideas on the literature review.. Some claims about cheating you can either agree or disagree Claim 1 one reason why you should give students an assignment about cheating is that gives students an example of how government agencies place demands on a business. The fact that many students that blatantly cheat and get 0 but still argue say their mark needs to be changed clearly do not understand this. Claim 2 It is difficult to do a proper literature review, they are not experts and they are not used to how academics describe the problem, However they do get a benefit from looking at actual journal articles and seeing how they discuss a specific problem and review the literature. If a student cheats by getting an essay from a website that makes fake essays they will not actually learn anything. Sections on a government report related to the claims about cheating For your literature review you have to refer to a government report on cheating “Report on Student Academic Integrity and Allegations of Contract Cheating by University Students” http://www.teqsa.gov.au/sites/default/files/publication-documents/ReportOnAllegationsOfStudentMisconduct.pdf The following statements are relevant to claim 1 and claim 2 “Contract cheating – the purchase of another person’s work to present as your own – has a long history. Recently, the ready availability of......

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Literature Review

...Literature Review The determination of this literature review is to find and review research and studies that illustrate how Principals can train educators to become enthusiastic communicators in their classrooms so they will be able to influence each and every one of their students. Improving students' relationships with teachers “has significant, encouraging effects for students' academic and social growth”. (National Commission on Teaching and America’s Future, 1996). If a student feels a special connection with their teacher their everyday communication will increase with more guidance and praise than criticism from the teacher, the student most likely will become more trustful and also will show more engagement in the academics and show better classroom behavior. Encouraging teacher-student relationships “pull students into the method of learning and help their desire to learn. (Odden et al. 2002). Encouraging teacher-student relationships showed by teachers' reports of little or none low self-esteem support, and little dependency have been shown to support students' change to school, contribute to their social skills, help academic performance, and foster students' resiliency in academic performance”.(Odden et al. 2002). These findings were visible even after taking into thought the level to which students' behavior difficulties related to problematic teacher-child relationships. (Hamre & Pianta, 2001). In which case were larger for boys than for girls......

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Review of the Literature

...Caring for Inmate-Patients: A Review of the Literature Caring for Inmate-Patients In 2010, approximately one in every 27 adults (2.8 million) in the United States was behind bars according to a report from the National Commission on Correctional Health Care (NCCHC), 2012. Maintaining a safe and secure environment is the most important mission of correctional facilities - not healthcare.  Correctional nurses are challenged to provide inmate healthcare services in a caring relationship that promotes wellness, restores health, and facilitates healing. A great deal has been written by nursing theorists regarding a caring attitude, and that it is fundamental to the nurse’s role. No other health care setting presents such limitations to nurses’ free expression of caring. The purpose of this paper is to conduct a review of the literature on how nurses balance the culture of security and the culture of care while delivering health care to inmate-patients in a correctional setting. Analysis It is well documented in the nursing literature that nursing care for prisoners is both complicated and conflicting. These findings clearly stated that the experiences of caring for inmate-patients vary greatly from that of any other health care setting. Both the infrastructure of a prison coupled with its restrictive security element, directly affects how the health care of inmate-patients is delivered. This is in direct correlation with the findings of Mathis & Schoenly, 2008;......

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Review Literature

...2. LITERATURE REVIEW. In the context of India’s tea export, there exists vast literatures .But for this study we have included some of the important empirical works which are matched with our objectives. Chand and Tiwari,(1991),analyzead growth and instability of India’s export and import of agricultural commodities. Jaganathan , (1992) , in his paper examined the instabilities of export earnings of selected groups and selected commodities and all the commodities from the period 1974-75 to 1989-1990. Pal , (1992) , analyzed the magnitude , causes and effects of instability of agricultural export earnings of India for the period 1979 to 1989.Subramaniam , (1995) , analyzed the impact of fluctuations in tea production and exports on international tea trade .He articulated that India plays a significant role in world tea trade , being the world’s largest producer , consumer , and exporter . Therefore , fluctuations in India’s tea production , consumption and exports are enough to disturb international tea trade . Aiello , (1999) , analyzed that the effects of export earnings instability on economic growth of developing countries has long interested economists for several reasons . Reddy , (2001) , examined global demand for and supply of tea by estimating semi – log trends separately using data of the recent past , 1974 to 1988 , on the area under cultivation of tea , production , export and retention of tea for domestic consumption . Debraj , (2003) , in a......

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