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XBRL:The Views of Stakeholders
16 references·2 citing·40 second hop
XBRL:The Views of Stakeholders (2009)XBRL:The Views of StakeholdersDigital reporting in Eastern Europe: An empirical study (2006)Digital reporting in Eastern …Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens (2006)Continuous monitoring of busi…Corporate Governance and Accounting Scandals (2005)Corporate Governance and Acco…The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies (2004)The determinants and characte…Corporate reporting on the Internet by German companies (2004)Corporate reporting on the In…Issues concerning web-based business reporting: an analysis of the views of interested parties (2003)Issues concerning web-based b…Financial reporting on the Internet by leading Japanese companies (2003)Financial reporting on the In…Developments in Internet Financial Reporting: Review and Analysis, Across Five Developed Countries (2003)Developments in Internet Fina…The Use of the Internet for Corporate Reporting by Spanish Companies (2002)The Use of the Internet for C…The determinants of Internet financial reporting (2002)The determinants of Internet …The production and use of semantically rich accounting reports on the Internet: XML and XBRL (2001)The production and use of sem…The presentation of financial information at corporate Web sites (2001)The presentation of financial…Financial information on the Internet: a survey of the homepages of Austrian companies (1999)Financial information on the …External reporting of accounting and financial information via the Internet in Spain (1999)External reporting of account…Continuous Online Auditing: A Program of Research (1999)Continuous Online Auditing: A…ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS (1999)ASSOCIATIONS BETWEEN CORPORAT…Are Auditors Interested in XBRL? A Qualitative Survey of Big Auditing Firms in Italy (2013)Are Auditors Interested in XB…INSTITUTIONALIZING XBRL IN THE UK: AN ORGANIZING VISION PERSPECTIVE (2011)INSTITUTIONALIZING XBRL IN TH…Competing Technologies, Increasing Returns, and Lock-In by Historical Events (1989)Agents that reduce work and information overload (1994)Disclosure level and the cost of equity capital. (1997)Does XBRL adoption reduce information asymmetry? (2010)Extending AIS research to management accounting and control issues: A research note (2010)Towards a Positive Theory of the Determination of Accounting Standards. 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References

  • 2005Corporate Governance and Accounting Scandals1,568 cited
  • 1999ASSOCIATIONS BETWEEN CORPORATE CHARACTERISTICS AND DISCLOSURE LEVELS IN ANNUAL REPORTS: A META-ANALYSIS735 cited
  • 2002The determinants of Internet financial reporting582 cited
  • 2004The determinants and characteristics of voluntary Internet-based disclosures by listed Chinese companies544 cited
  • 2004Corporate reporting on the Internet by German companies464 cited
  • 2001The presentation of financial information at corporate Web sites301 cited
  • 2006Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens300 cited
  • 1999Financial information on the Internet: a survey of the homepages of Austrian companies295 cited
  • 2001The production and use of semantically rich accounting reports on the Internet: XML and XBRL259 cited
  • 2003Financial reporting on the Internet by leading Japanese companies218 cited
  • 2002The Use of the Internet for Corporate Reporting by Spanish Companies178 cited
  • 1999External reporting of accounting and financial information via the Internet in Spain170 cited
  • 1999Continuous Online Auditing: A Program of Research167 cited
  • 2006Digital reporting in Eastern Europe: An empirical study163 cited

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  • 2003Issues concerning web-based business reporting: an analysis of the views of interested parties152 cited
  • 2003Developments in Internet Financial Reporting: Review and Analysis, Across Five Developed Countries134 cited
  • Cited by

    • 2013Are Auditors Interested in XBRL? A Qualitative Survey of Big Auditing Firms in Italy18 cited
    • 2011INSTITUTIONALIZING XBRL IN THE UK: AN ORGANIZING VISION PERSPECTIVE13 cited