References

• 1996Qualitative Interviewing: The Art of Hearing Data11,180 cited
• 1983On trying to study accounting in the contexts in which it operates1,089 cited
• 2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?531 cited
• 2001The production and use of semantically rich accounting reports on the Internet: XML and XBRL259 cited
• 2010Does XBRL adoption reduce information asymmetry?236 cited
• 2008Costs and benefits of XBRL adoption169 cited
• 2012The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment154 cited
• 2008Towards the global adoption of XBRL using International Financial Reporting Standards (IFRS)129 cited
• 2005The real life guide to accounting research — A behind-the-scenes view of using qualitative research methods129 cited
• 2011Flex or Break? Extensions in XBRL Disclosures to the SEC125 cited
• 2004The Real Life Guide to Accounting Research: A Behind the Scenes View of Using Qualitative Research Methods125 cited
• 2008The SEC’s XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance118 cited
• 2012Consequences of XBRL Standardization on Financial Statement Data116 cited
• 2011The Impact of XBRL: A Delphi Investigation107 cited