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
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