XBRL (eXtensible Business Reporting Language) / 6 Weiterführende Literatur

• Coffin, Strategic Finance, 2001, S. 64 ff.
• Hannon, Strategic Finance,2002, S. 61 f.
• Hannon, Strategic Finance, 2003, S. 55 ff.
• Koschtial/Felden/Franceschetti, in Caporarello/Di Martino/Martinez, Smart Organizations and Smart Artifacts – Fostering Interaction Between People, Technologies and Processes, 2014, S. 151 ff.
• Küting/Dawo/Heiden, Internet und externe Rechnungslegung, Konsequenzen für Publizität, Jahresabschlussprüfung und Rechnungswesenorganisation, 2001.
• Rezaee/Hoffman/Marks, The Internal Auditor, 2001, S. 46 ff.
• Rudolph, IRZ 2020, S. 313 ff.
• Schmidt, Consultant, 2002, S. 13 ff.
• Baldwin/Brown/Trinkle, XBRL: An Impacts Framework and Research Challenge, Journal of Emerging Technologies in Accounting, Bd. 3, Nr. 1, S. 97 ff.
• Chen/Guo/Tong, XBRL Implementation and Post-Earnings-Announcement Drift: The Impact of State Ownership in China, Journal of Information Systems, Band 31 Nr. 1 S. 1 ff.
• Chen/Kim/Lim/Zhou, XBRL Adoption and Bank Loan Contracting: Early Evidence, Journal of Information Systems, Band 32 Nr. 2 S. 47 ff.
• Chen/Wang/Zhou, What Do the Markets Say? Shareholder Wealth Effects of the XBRL Mandate, Journal of Information Systems, Band 32 Nr. 3 S. 1 ff.
• Chen/Zhou, XBRL Adoption and Systematic Information Acquisition via EDGAR, Journal of Information Systems, Band 33 Nr. 2 S. 23 ff.
• Cong/Du/Vasarhelyi, Are XBRL Files Being Accessed? Evidence from the SEC EDGAR Log File Dataset, Journal of Information Systems, Band 32 Nr. 3 S. 23 ff.
• Cong/Du/Vasarhelyi, Technological Disruption in Accounting and Auditing, Journal of Emerging Technologies in Accounting, Band 15 Nr. 2 S. 1 ff.
• Dong/Li/Lin/Ni, Does Information-Processing Cost Affect Firm-Specific Information Acquisition? Evidence from XBRL Adoption, J. Financ. Quant. Anal., Band 51 Nr. 2 S. 435 ff.
• Du/Wu, XBRL Mandate and Timeliness of Financial Reporting: Do XBRL Filings Take Longer? Journal of Emerging Technologies in Accounting, Band 15 Nr. 1 S. 57 ff.
• Hsieh/Bedard, Impact of XBRL on Voluntary Adopters’ Financial Reporting Quality and Cost of Equity Capital, Journal of Emerging Technologies in Accounting, Band 15 Nr. 2 S. 45 ff.
• Li/Nwaeze, The Association between Extensions in XBRL Disclosures and Financial Information Environment, Journal of Information Systems, Band 29 Nr. 3 S. 73 ff.
• Pinsker/Felden, Professional Role and Normative Pressure: The Case of Voluntary XBRL Adoption in Germany, Journal of Emerging Technologies in Accounting, Band 13 Nr. 1 S. 95 ff.
• Scherr/Ditter, Customization versus Standardization in Electronic Financial Reporting: Early Evidence from the SEC XBRL Mandate, Journal of Information Systems, Band 31 Nr. 2 S. 125 ff.
• Yen/Wang, The Association between XBRL Adoption and Market Reactions to Earnings Surprises, Journal of Information Systems, Band 29 Nr. 3 S. 51 ff.