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XBRL Implementation: A Field Investigation to Identify Research Opportunities

Descriptive

TypeOfResource
Text
TitleInfo
Title
XBRL Implementation: A Field Investigation to Identify Research Opportunities
Name (type = personal)
NamePart (type = family)
Janvrin
NamePart (type = given)
Diane J.
Affiliation
Iowa State University
Role
RoleTerm (authority = marcrt); (type = text)
author
Name (type = personal)
NamePart (type = family)
No
NamePart (type = given)
Won G.
Affiliation
Iowa State 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
OriginInfo
DateIssued (encoding = w3cdtf); (keyDate = yes); (qualifier = exact)
2012
Abstract (type = Abstract)
The Securities and Exchange Commission (SEC) recently mandated that publicly traded companies furnish their financial statements in XBRL format. However, researchers and practitioners question whether companies are adequately prepared to implement XBRL, and whether software tools and guidance exist to lead preparers through the process of creating XBRL-related documents.

This paper describes how early mandate adopters implemented XBRL reporting. Four themes emerged from our analysis: management support and involvement, implementation approach, organizational readiness or expertise, and control over the XBRL reporting process. Our study contributes to a more complete understanding of how companies implement XBRL by providing a basis for accounting researchers to identify current implementation issues and future research opportunities. Furthermore, we provide educators with a characterization of how companies implement XBRL, thereby facilitating their classroom coverage of this important topic.
Language
LanguageTerm (authority = ISO 639-3:2007); (type = text)
English
PhysicalDescription
InternetMediaType
application/pdf
Extent
30 p.
Subject (authority = local)
Topic
XBRL implementation
Subject (authority = local)
Topic
Electronic financial reporting
Subject (authority = local)
Topic
Instance documents
Subject (authority = local)
Topic
Taxonomy extension
Extension
DescriptiveEvent
Type
Citation
DateTime (encoding = w3cdtf)
2012
AssociatedObject
Name
Journal of Information Systems
Type
Journal
Relationship
Has part
Detail
169-197
Identifier (type = volume and issue)
26(1)
Reference (type = url)
http://dx.doi.org/10.2308/isys-10252
RelatedItem (type = has document)
TitleInfo
Title
No, Won G.-permission from American Accounting Association
Identifier (type = doi)
10.7282/T3FR00MS
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/T3TQ63VH
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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)
2017-01-04
AssociatedEntity
Role
Director, Publications & Content Strategy
Name
Susan Rockwell
Affiliation
American Accounting Association
AssociatedObject
Type
Permission response
Name
No, Won G.-permission from American Accounting Association
Reference (type = digital)
10.7282/T3FR00MS
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Technical

RULTechMD (ID = TECHNICAL1)
ContentModel
Document
CreatingApplication
Version
1.6
DateCreated (point = end); (encoding = w3cdtf); (qualifier = exact)
2012-06-25T17:12:55
DateCreated (point = end); (encoding = w3cdtf); (qualifier = exact)
2016-12-14T16:39:42
ApplicationName
Acrobat Distiller 7.0.5 (Windows)
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