Extensible Business Reporting Language and Its Impact on Financial Reporting and Auditing

被引：0
|
作者：
Ashoka, M. L. [1 ]
Abhishek, N. [1 ]
Divyashree, M. S. [2 ]
机构：
[1] Univ Mysore, Commerce, Mysuru, Karnataka, India
[2] Govt First Grade Coll, Bilikere, Mysuru, India
来源：
PACIFIC BUSINESS REVIEW INTERNATIONAL | 2020年 / 12卷 / 08期
关键词：
XBRL; Financial Reporting; Auditing; Quality of Financial Information; XBRL FILINGS; TRANSPARENCY; EFFICIENCY; ADOPTION;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
Rapid Advancement in Technology made the accounting and auditing environment more digitalized through initiating XBRL (Extensible Business Reporting Language). XBRL is the innovative mode of preparing, presenting and communicating the business and financial information so as to cater the need of various stakeholders. Present study is in empirical nature with the objective of analysing the perceived impact of adoption of XBRL on financial reporting, auditing and also on quality of financial information communicated. For this purpose data was collected from both primary and secondary sources and collected data is analysed with the help of descriptive statistics, t-test and Levene's Independent Samples test and concluded that there is a perceived impact of XBRL adoption on Financial Reporting, Auditing and Quality of Financial Information.
引用
收藏
页码：35 / 46
页数：12
相关论文
共 50 条
  • [1] Interactive Financial Reporting: An Introduction to eXtensible Business Reporting Language (XBRL)
    Taylor, Eileen Z.
    Dzuranin, Ann C.
    [J]. ISSUES IN ACCOUNTING EDUCATION, 2010, 25 (01): : 71 - 83
  • [2] Integrated Reporting Using Extensible Business Reporting Language (Xbrl) Adoption and Its Effects
    Ulupui, I. Gusti Ketut Agung
    Murdayanti, Yunika
    Gurendrawati, Etty
    Pahala, Indra
    [J]. QUALITY-ACCESS TO SUCCESS, 2023, 24 (192): : 214 - 225
  • [3] Application and Neediness of Extensible Business Reporting Language
    Chen, Hongming
    Sun, Wenchuan
    [J]. 2009 INTERNATIONAL FORUM ON INFORMATION TECHNOLOGY AND APPLICATIONS, VOL 2, PROCEEDINGS, 2009, : 409 - 412
  • [4] Financial Reporting Model Based on Extensible Markup Language
    Wen, Zhang
    [J]. PROCEEDINGS OF 2010 INTERNATIONAL CONFERENCE ON INFORMATION TECHNOLOGY AND INDUSTRIAL ENGINEERING, VOLS I AND II, 2010, : 510 - 513
  • [5] The impact of the crisis on financial reporting, accounting and auditing
    Sabovic, Serif
    Miletic, Slavomir
    Sabovic, Sejla
    [J]. TECHNICS TECHNOLOGIES EDUCATION MANAGEMENT-TTEM, 2010, 5 (03): : 613 - 620
  • [6] Stock Reaction to the Implementation of Extensible Business Reporting Language
    Junus, Onong
    Irwanto, Andry
    [J]. JOURNAL OF ASIAN FINANCE ECONOMICS AND BUSINESS, 2021, 8 (01): : 675 - 685
  • [7] Extensible business reporting language - Standard, taxonomy and trends
    Kranich, P
    Schmitz, H
    [J]. WIRTSCHAFTSINFORMATIK, 2003, 45 (01): : 77 - 80
  • [8] Concept and practical implementation of the eXtensible Business Reporting Language (XBRL)
    Nutz, A
    Strauss, M
    [J]. WIRTSCHAFTSINFORMATIK, 2002, 44 (05): : 447 - 457
  • [9] Determinants of eXtensible business reporting language adoption: an institutional perspective
    Borgi, Hela
    Tawiah, Vincent
    [J]. INTERNATIONAL JOURNAL OF ACCOUNTING AND INFORMATION MANAGEMENT, 2022, 30 (03) : 352 - 371
  • [10] How Can Technology Improve Government Financial Transparency? The Answer of the eXtensible Business Reporting Language (XBRL)
    Soverchia, Michela
    [J]. INTERNATIONAL JOURNAL OF PUBLIC ADMINISTRATION IN THE DIGITAL AGE, 2015, 2 (01) : 24 - 38
12345