The SEC's XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance

被引：64
作者：
Boritz, J. Efrim [1 ]
No, Won Gyun [2 ]
机构：
[1] Univ Waterloo, Waterloo, ON, Canada
[2] Iowa State Univ, Ames, IA 50011 USA
来源：
CURRENT ISSUES IN AUDITING | 2008年 / 2卷 / 02期
关键词：
XBRL; XBRL voluntary program on EDGAR; XBRL quality assurance issues;
D O I：
10.2308/ciia.2008.2.2.A36
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
XBRL (eXtensible Business Reporting Language) was developed to provide users with an efficient and effective means of preparing and exchanging business reporting, and especially financial information over the Internet. After years of development, XBRL is now in the implementation stage, with many companies, governments, regulators, and stock exchanges around the world implementing or planning to adopt XBRL for electronic filing of financial reports and other business documents and filings. In this paper, we examine the XBRL-Related Documents furnished to the SEC's XBRL Voluntary Filing Program (VFP) on EDGAR from its inception to December 31, 2007, and report findings from our observations and validation tests. We identify persistent and increasing quality control and assurance issues pertaining to the XBRL-Related Documents furnished under the VFP and discuss potential countermeasures needed to ensure that XBRL-Related Documents are reliable and gain user confidence and acceptance.
引用
收藏
页码：A36 / A50
页数：15
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