Staff View
Assurance Reporting for XML-Based Information Services: XARL (Extensible Assurance Reporting Language)

Descriptive

TypeOfResource
Text
TitleInfo
Title
Assurance Reporting for XML-Based Information Services: XARL (Extensible Assurance Reporting Language)
Name (type = personal)
NamePart (type = family)
Boritz
NamePart (type = given)
J.E.
Affiliation
University of Waterloo
Role
RoleTerm (authority = marcrt); (type = text)
author
Name (type = personal)
NamePart (type = family)
No
NamePart (type = given)
Won G.
Affiliation
Accounting & Information Systems, Rutgers University
Role
RoleTerm (authority = marcrt); (type = text)
author
Name (authority = RutgersOrg-Department); (type = corporate)
NamePart
Accounting & Information Systems
Name (authority = RutgersOrg-School); (type = corporate)
NamePart
Rutgers Business School-Newark and New Brunswick (RBS)
Genre (authority = RULIB-FS)
Article, Refereed
Genre (authority = NISO JAV)
Version of Record (VoR)
Note (type = peerReview)
Peer reviewed
Note (type = special display note)
"CAP Forum on E-Business."
OriginInfo
DateIssued (encoding = w3cdtf); (keyDate = yes)
2004
Abstract (type = Abstract)
Extensible Assurance Reporting Language (XARL) was initially developed by Boritz and No (2003) to enable assurance providers to report on the integrity of Extensible business reporting language (XBRL) documents distributed over the Internet. Providing assurance on XBRL documents using XARL could help users and companies reduce the uncertainty about the integrity of those documents and provide users with trustworthy information that they could place warranted reliance upon. A limitation of the initial conception of XARL was its tight linkage with the XBRL document and the comparatively primitive approach to codifying the XARL taxonomy. In this paper, we have reconceptualized the idea of XARL as a stand-alone service for providing assurance on potentially any Extensible Markup Language-based information being shared over the Internet. While our illustrative application in this paper continues to be XBRL-coded financial information, the code that underlies this version of XARL is a significant revision of our earlier implementation of XARL, is compatible with the latest version of XBRL, and moves XARL into the web services arena.
Language
LanguageTerm (authority = ISO 639-3:2007); (type = text)
English
PhysicalDescription
InternetMediaType
application/pdf
Extent
27 p.
Subject (authority = local)
Topic
Extensible Business Reporting Language
Subject (authority = local)
Topic
Extensible Markup Language
Subject (authority = local)
Topic
Internet
Subject (authority = local)
Topic
Data integrity
Subject (authority = local)
Topic
Assurance services
Subject (authority = local)
Topic
Accounting procedures
Extension
DescriptiveEvent
Type
Citation
DateTime (encoding = w3cdtf)
2004
AssociatedObject
Name
Accounting Perspectives
Type
Journal
Relationship
Has part
Detail
207-233
Identifier (type = volume and issue)
3(2)
Reference (type = url)
http://onlinelibrary.wiley.com/doi/10.1506/V8D9-QTUN-HDU1-93RB/full
RelatedItem (type = has document)
TitleInfo
Title
No, Won G-permission from Wiley
Identifier (type = doi)
10.7282/T3SJ1P9F
RelatedItem (type = host)
TitleInfo
Title
No, Won G.
Identifier (type = local)
rucore30220100001
Location
PhysicalLocation (authority = marcorg); (displayLabel = Rutgers, The State University of New Jersey)
NjNbRU
Identifier (type = doi)
doi:10.7282/T3M61NJ5
Genre (authority = ExL-Esploro)
Journal Article
Back to the top

Rights

RightsDeclaration (AUTHORITY = FS); (ID = rulibRdec0004)
Copyright for scholarly resources published in RUcore is retained by the copyright holder. By virtue of its appearance in this open access medium, you are free to use this resource, with proper attribution, in educational and other non-commercial settings. Other uses, such as reproduction or republication, may require the permission of the copyright holder.
Copyright
Status
Copyright protected
Availability
Status
Open
Reason
Permission or license
RightsEvent
Type
Permission or license
AssociatedObject
Type
License
Name
Multiple author license v. 1
Detail
I hereby grant to Rutgers, The State University of New Jersey (Rutgers) the non-exclusive right to retain, reproduce, and distribute the deposited work (Work) in whole or in part, in and from its electronic format, without fee. This agreement does not represent a transfer of copyright to Rutgers.Rutgers may make and keep more than one copy of the Work for purposes of security, backup, preservation, and access and may migrate the Work to any medium or format for the purpose of preservation and access in the future. Rutgers will not make any alteration, other than as allowed by this agreement, to the Work.I represent and warrant to Rutgers that the Work is my original work. I also represent that the Work does not, to the best of my knowledge, infringe or violate any rights of others.I further represent and warrant that I have obtained all necessary rights to permit Rutgers to reproduce and distribute the Work and that any third-party owned content is clearly identified and acknowledged within the Work.By granting this license, I acknowledge that I have read and agreed to the terms of this agreement and all related RUcore and Rutgers policies.
RightsEvent
Type
Permission or license request response
DateTime (encoding = w3cdtf)
2017-06-07
AssociatedObject
Type
Permission response
Name
No, Won G-permission from Wiley
Reference (type = digital)
10.7282/T3SJ1P9F
AssociatedEntity
Role
Representative
Name
Amanda Amen
Back to the top

Technical

RULTechMD (ID = TECHNICAL1)
ContentModel
Document
CreatingApplication
Version
1.3
ApplicationName
image2pdf.c
DateCreated (point = start); (encoding = w3cdtf); (qualifier = exact)
2016-12-14T16:47:05
DateCreated (point = start); (encoding = w3cdtf); (qualifier = exact)
07/19/05 11:54
Back to the top
Version 8.3.13
Rutgers University Libraries - Copyright ©2020