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Computer-Assisted Functions for Auditing XBRL-Related Documents

Descriptive

TypeOfResource
Text
TitleInfo
Title
Computer-Assisted Functions for Auditing XBRL-Related Documents
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
OriginInfo
DateIssued (encoding = w3cdtf); (keyDate = yes); (qualifier = exact)
2016
Abstract (type = Abstract)
The increasing global adoption of XBRL and its potential to replace traditional formats for business reporting create a need for quality assurance for XBRL-tagged data. Although prior studies have addressed assurance issues on XBRL-related documents (i.e., instance documents and extension taxonomy) and related audit objectives, they primarily focus on the U.S. and, thus, may not be comprehensive enough for use in other countries. Furthermore, no prior literature discusses what and how computer-assisted audit functions can help auditors while they are performing assurance on XBRL-related documents. The main goal of this paper is to introduce computer-assisted audit functions that can be used by auditors to perform audit tasks to attain identified audit objectives. Based on professional guidelines and prior academic studies, this study introduces a set of audit objectives and related audit tasks that auditors might confront if they are asked to provide assurance on XBRL-related documents. The study then demonstrates a set of related computer-assisted audit functions for conducting the audit tasks and discuss how the identified audit objectives could be achieved using these functions.
Language
LanguageTerm (authority = ISO 639-3:2007); (type = text)
English
PhysicalDescription
InternetMediaType
application/pdf
Extent
32 p.
Subject (authority = local)
Topic
XBRL (eXtensible Business Reporting Language)
Subject (authority = local)
Topic
Assurance
Subject (authority = local)
Topic
Computer-assisted auditing tools for XBRL
Extension
DescriptiveEvent
Type
Citation
DateTime (encoding = w3cdtf)
2016
AssociatedObject
Name
Journal of Emerging Technologies in Accounting
Type
Journal
Relationship
Has part
Detail
53-83
Identifier (type = volume and issue)
13(1)
Reference (type = url)
http://dx.doi.org/10.2308/jeta-51436
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/T3K64MCB
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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 = start); (encoding = w3cdtf); (qualifier = exact)
2016-08-13T06:03:45
DateCreated (point = start); (encoding = w3cdtf); (qualifier = exact)
2016-08-13T06:03:45
ApplicationName
iTextSharp™ 5.5.4 ©2000-2014 iText Group NV (AGPL-version)
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