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XBRL and Integrated Reporting: The Spanish Accounting Association Taxonomy approach
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XBRL and Integrated Reporting: The Spanish Accounting Association Taxonomy approach (2012)XBRL and Integrated Reporting: The Spanis…The Impact of XBRL: A Delphi Investigation (2011)The Impact of XBRL: A Delphi …Adopting XBRL in Italy: Early evidence of fit between Italian GAAP Taxonomy and current reporting practices of non-listed companies (2011)Adopting XBRL in Italy: Early…Assurance on XBRL instance document: A conceptual framework of assertions (2010)Assurance on XBRL instance do…Analysis of XBRL Literature: A Decade of Progress and Puzzle (2010)Analysis of XBRL Literature: …A Delphi Investigation to Explain the Voluntary Adoption of XBRL (2009)A Delphi Investigation to Exp…The SEC’s XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance (2008)The SEC’s XBRL Voluntary Fili…Assurance on XBRL for Financial Reporting (2008)Assurance on XBRL for Financi…The Auditor and Corporate Reporting on the Internet: Challenges and Institutional Responses (2003)The Auditor and Corporate Rep…Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation (2005)A Comparison of XBRL Filings to Corporate 10-Ks—Evidence from the Voluntary Filing Program (2011)The impact of tagging qualitative financial information on investor decision making: Implications for XBRL (2012)An Integrative Review and Synthesis of XBRL Research in Academic Journals (2014)An Experimental Application of the DELPHI Method to the Use of Experts (1963)The Delphi Method? (1997)Research guidelines for the Delphi survey technique (2000)Exploring the use of the Delphi method in accounting information systems research (2012)The Delphi Method Research Strategy in Studies of Information Systems (2015)Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? (2004)XBRL for Financial Reporting: Evidence on Italian GAAP versus IFRS (2013)Professional Role and Normative Pressure: The Case of Voluntary XBRL Adoption in Germany (2015)Group Techniques for Program Planning: A Guide to Nominal Group and Delphi Processes (1976)A solution looking for a problem: factors associated with the non‐adoption of XBRL (2011)IFRS Taxonomy and financial reporting practices: The case of Italian listed companies (2011)Strategic human resource management (2015)Impact of ownership structure on the level of voluntary disclosure: a study of listed family-controlled companies in Malaysia (2019)Corporate Reporting on the Internet (1999)Investor protection and corporate governance (2000)The presentation of financial information at corporate Web sites (2001)XBRL: An (Open) Source of Enlightenment or Disillusion? (2007)Intangible asset disclosure in the telecommunications industry (2008)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)The Relationship Between the Comprehensiveness of Corporate Annual Reports and Firm Characteristics in Spain (1994)Development and Distortion of Malaysian Public- Private Partnerships: Patronage, Privatised Profits and Pitfalls DOI: 10.1111/j.1467- 8500.2009.00655.x (2010)Voluntary XBRL Adopters and Firm Characteristics: An Empirical Analysis (2012)Digitizing Financial Reports – Issues and Insights: A Viewpoint (2013)A Review and Integration of Empirical Research on Materiality: Two Decades Later (2005)Flex or Break? Extensions in XBRL Disclosures to the SEC (2011)Consequences of XBRL Standardization on Financial Statement Data (2012)Predicting Future Earnings Changes Using Machine Learning and Detailed Financial Data (2022)The philosophy of auditing. (1964)A conceptual framework and belief-function approach to assessing overall information quality (2003)Will XBRL improve corporate governance? (2010)The changing technological environment and the future of behavioural research in accounting (2016)Digital transformation of business-to-government reporting: An institutional work perspective (2018)
this work references cited by second hop

References

  • 2008Assurance on XBRL for Financial Reporting147 cited
  • 2008The SEC’s XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance118 cited
  • 2011The Impact of XBRL: A Delphi Investigation107 cited
  • 2003The Auditor and Corporate Reporting on the Internet: Challenges and Institutional Responses104 cited
  • 2010Assurance on XBRL instance document: A conceptual framework of assertions91 cited
  • 2009A Delphi Investigation to Explain the Voluntary Adoption of XBRL62 cited
  • 2010Analysis of XBRL Literature: A Decade of Progress and Puzzle33 cited
  • 2011Adopting XBRL in Italy: Early evidence of fit between Italian GAAP Taxonomy and current reporting practices of non-listed companies32 cited

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