Thesis Collection
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Browsing The International journal of digital accounting research -- V. 09, (2009) by Title
Now showing items 1-7 of 7
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A Delphi investigation to explain the voluntary adoption of XBRL
The objective of this paper is to identify the factors that could have led North-American companies to voluntarily submit their information in XBRL (eXtensible Business Reporting Language) under the XBRL Voluntary Financial ... -
Digital reporting formats : users' perception, preferences and performances
(2010-04-30)This study examines users’ perceptions of three digital reporting formats: PDF, HTML and XBRL. Using public accounting practitioners as participants, this study examines users’ perceptions of different reporting formats ... -
An enhanced communication model
(2010-05-03)The concept of information is often taken for more or less granted in research about information systems. This paper introduces a model starting with Shannon and Weaver data transmission model and ends with knowledge ... -
Exploring COBIT processes for ITG in Saudi organizations : an empirical study
(2010-05-03)Control Objectives for Information and Related Technology (COBIT) has become one of the most important guidelines for information technology governance (ITG), which provides organizations with a useful tool to start ... -
A framework for internal fraud risk reduction at it integrating business processes : the IFR² framework
(2010-05-03)Fraud is a million dollar business and it is increasing every year. Both internal and external fraud present a substantial cost to our economy worldwide. A review of the academic literature learns that the academic community ... -
REA and XBRL GL : synergies for the 21st century business reporting system
(2010-05-03)Incorporating an instance document example, we suggest a framework linking the Resource-Event-Agent (REA) model and eXtensible Business Reporting Language Global Ledger (XBRL GL) as a way to extend the generalized XBRL GL ... -
Universities’ websites : disclosure practices and the revelation of financial information
(2010-05-03)Despite the social importance of universities and their significance as receivers of public funds, hardly any research exists about their disclosure of financial information. The scarce research that has been done has ...
