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Quality of data standards: framework and illustration using XBRL taxonomy and instances

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References

1996Beyond Accuracy: What Data Quality Means to Data Consumers4,663 cited
2002AIMQ: a methodology for information quality assessment1,611 cited
1997Data Quality For The Information Age692 cited
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2006Industry-Wide Information Systems Standardization as Collective Action: The Case of the U.S. Residential Mortgage Industry1332 cited
2005Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL)125 cited
2002Does the Year 2000 XBRL Taxonomy Accommodate Current Business Financial-Reporting Practice?118 cited
2011A Comparison of XBRL Filings to Corporate 10-Ks—Evidence from the Voluntary Filing Program109 cited

Cited by

2013Integrating Information Technology into Accounting Research and Practice52 cited
2014Fit for purpose: engineering principles for selecting an appropriate type of data exchange standard49 cited
2020XBRL Mandate and Timeliness of Financial Reporting: The Effect of Internal Control Problems35 cited
2013The impact of early XBRL adoption on analysts’ forecast accuracy - empirical evidence from China32 cited
2017Customization versus Standardization in Electronic Financial Reporting: Early Evidence from the SEC XBRL Mandate30 cited

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2019

XBRL as a Tool for Integrating Financial and Non-financial Reporting

28 cited

2014XBRL Diffusion in Social Media: Discourses and Community Learning26 cited

2013XBRL: Impacts, Issues and Future Research Directions24 cited

2021Reporting Technologies and Textual Readability: Evidence from the XBRL Mandate24 cited

2018The Impact of XBRL on Financial Statement Structural Comparability19 cited

2018An approach to XBRL interoperability based on Ant Colony Optimization algorithm15 cited

2022Assessing the quality of bibliographic data sources for measuring international research collaboration14 cited