A Framework for Internal Fraud Risk Reduction at IT Integrating Business Processes: The IFR² Framework
Author(s): Mieke Jans | Nadine Lybaert | Koen Vanhoof
Volume: 9
Year: 2009
Author(s): Mieke Jans | Nadine Lybaert | Koen Vanhoof Volume: 9 Year: 2009
Digital Reporting Formats: Users’ Perceptions
Author(s): Erlane K Ghani | Fawzi Laswad | Stuart Tooley
Volume: 9
Year: 2009
Author(s): Erlane K Ghani | Fawzi Laswad | Stuart Tooley Volume: 9 Year: 2009
Universities’ Websites: Disclosure Practices
Author(s): Isabel Gallego | Isabel-María García | Luís Rodríguez
Volume: 9
Year: 2009
Author(s): Isabel Gallego | Isabel-María García | Luís Rodríguez Volume: 9 Year: 2009
A Delphi Investigation to Explain the Voluntary
Author(s): Enrique Bonsón | Virginia Cortijo | Tomás Escobar
Volume: 9
Year: 2009
Author(s): Enrique Bonsón | Virginia Cortijo | Tomás Escobar Volume: 9 Year: 2009
REA and XBRL GL: Synergies for the 21st
Author(s): Denise G. Amrhein | Stephanie Farewell | Robert Pinsker
Volume: 9
Year: 2009
Author(s): Denise G. Amrhein | Stephanie Farewell | Robert Pinsker Volume: 9 Year: 2009
Accounting for Collaborative Supply Chain Relationships: Issues and Strategies
Author(s): Steve G. Sutton | Georgia Smedley | Vicky Arnold
Volume: 8
Year: 2008
Author(s): Steve G. Sutton | Georgia Smedley | Vicky Arnold Volume: 8 Year: 2008
An Investigation into the Application of Continuous Online Auditing in the U.K.
Author(s): Kamil Omoteso | Ashok Patel | Peter Scott
Volume: 8
Year: 2008
Author(s): Kamil Omoteso | Ashok Patel | Peter Scott Volume: 8 Year: 2008
A Comparison of the Information Technology Knowledge of United States and German Auditors
Author(s): Marilyn Greenstein-Prosch | Thomas E. McKee | Reiner Quick
Volume: 8
Year: 2008
Author(s): Marilyn Greenstein-Prosch | Thomas E. McKee | Reiner Quick Volume: 8 Year: 2008
Reengineering Business Reporting Creating a Test Bed for Technology Driven Reporting
Author(s): Miklos A. Vasarhelyi | Michael G. Alles
Volume: 8
Year: 2008
Author(s): Miklos A. Vasarhelyi | Michael G. Alles Volume: 8 Year: 2008
An Empirical Examination of Competing Theories to Explain Continuous Disclosure Technology Adoption Intentions Using XBRL as the Example Technology
Author(s): Robert Pinsker
Volume: 8
Year: 2008
Author(s): Robert Pinsker Volume: 8 Year: 2008
The Accounting Decisions and Their Modelling by Using Specialized Computer-Based Tools
Author(s): Mihalache Sabina-Cristiana
Volume: 7
Year: 2007
Author(s): Mihalache Sabina-Cristiana Volume: 7 Year: 2007
Improving Investor Communications and Analysis via Standardization
Author(s): Mike Willis
Volume: 7
Year: 2007
Author(s): Mike Willis Volume: 7 Year: 2007
Strategic pricing Possibilities of Grocery Retailers – An empirical study
Author(s): Aapo Länsiluoto | Barbro Back | Hannu Vanharanta
Volume: 7
Year: 2007
Author(s): Aapo Länsiluoto | Barbro Back | Hannu Vanharanta Volume: 7 Year: 2007
Exploring Information Technology Governance (ITG) in Developing Countries: AN Empirical Study
Author(s): Ahmad A. Abu-Musa
Volume: 7
Year: 2007
Author(s): Ahmad A. Abu-Musa Volume: 7 Year: 2007
From an Object-Oriented Approach to the Financial Reporting: An Open Architecture
Author(s): Clara Silveira | Rute Abreu | Fátima David
Volume: 7
Year: 2007
Author(s): Clara Silveira | Rute Abreu | Fátima David Volume: 7 Year: 2007
Measuring Information Latency
Author(s): Rani Hoitash | Alexander Kogan | Rajendra P. Srivastava | Miklos A. Vasarhelyi
Volume: 6
Year: 2006
Author(s): Rani Hoitash | Alexander Kogan | Rajendra P. Srivastava | Miklos A. Vasarhelyi Volume: 6 Year: 2006
Do costs matter in ASP sourcing decisions?
Author(s): Vincenzo Morabito | Stefano Pace
Volume: 6
Year: 2006
Author(s): Vincenzo Morabito | Stefano Pace Volume: 6 Year: 2006
Role of Shared Information Systems in Distribution Channels
Author(s): José M. Sánchez | Carolina Ramírez
Volume: 6
Year: 2006
Author(s): José M. Sánchez | Carolina Ramírez Volume: 6 Year: 2006
The World Wide Web and Its Potential for Corporate Environmental Communication: A Study into Present Practices in the Australian Minerals Industry
Author(s): Sumit K. Lodhia
Volume: 6
Year: 2006
Author(s): Sumit K. Lodhia Volume: 6 Year: 2006
Evaluating the Security Controls of CAIS in Developing Countries: The Case of Saudi Arabia
Author(s): Ahmad A. Abu-Musa
Volume: 6
Year: 2006
Author(s): Ahmad A. Abu-Musa Volume: 6 Year: 2006
Performance disclosure on the web: an exploration of the impact of managers’ perceptions of stakeholder concerns
Author(s): Walter Aerts | Denis Cormier | Irene M. Gordon | Michel Magnan
Volume: 6
Year: 2006
Author(s): Walter Aerts | Denis Cormier | Irene M. Gordon | Michel Magnan Volume: 6 Year: 2006
An Investigation of the Integrity of Internet Financial Reporting
Author(s): Barry Smith | Aileen Pierce
Volume: 5
Year: 2005
Author(s): Barry Smith | Aileen Pierce Volume: 5 Year: 2005
Modeling the Subjectivity in the Target Costing Process: An Experimental Approach Based on the Fuzzy Logic Concepts
Author(s): Fernando Dal-Ri | José Alonso | Cesar Duarte
Volume: 5
Year: 2005
Author(s): Fernando Dal-Ri | José Alonso | Cesar Duarte Volume: 5 Year: 2005
New Technical and Normative Challenges for XBRL: Multidimensionality in the COREP Taxonomy
Author(s): Ignacio Boixo | Francisco Flores
Volume: 5
Year: 2005
Author(s): Ignacio Boixo | Francisco Flores Volume: 5 Year: 2005
Machine Learning and Statistical Techniques. An Application to the Prediction of Insolvency in Spanish Non-life Insurance Companies
Author(s): Zuleyka Díaz | María Jesús Segovia | José Fernández | Eva María del Pozo
Volume: 5
Year: 2005
Author(s): Zuleyka Díaz | María Jesús Segovia | José Fernández | Eva María del Pozo Volume: 5 Year: 2005
A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting
Author(s): Jason Zezhong Xiao | Michael John Jones | Andy Lymer
Volume: 5
Year: 2005
Author(s): Jason Zezhong Xiao | Michael John Jones | Andy Lymer Volume: 5 Year: 2005
Empirical Evidence Concerning Smes´ Corporate Websites: Explaining Factors, Strategies and Reporting
Author(s): Amalia García-Borbolla | Manuel Larrán | Rafael López
Volume: 5
Year: 2005
Author(s): Amalia García-Borbolla | Manuel Larrán | Rafael López Volume: 5 Year: 2005
Mining Textual Contents of Financial Reports
Author(s): Antonina Kloptchenko | Camilla Magnusson | Barbro Back | Ari Visa | Hannu Vanharanta
Volume: 4
Year: 2004
Author(s): Antonina Kloptchenko | Camilla Magnusson | Barbro Back | Ari Visa | Hannu Vanharanta Volume: 4 Year: 2004
Reporting Standards for Statistical Purposes: The Experience of Banco de Portugal
Author(s): Ana Costa e Silva | Margarida Brites Ramos
Volume: 4
Year: 2004
Author(s): Ana Costa e Silva | Margarida Brites Ramos Volume: 4 Year: 2004
Impacts of the Implementation of ERP Systems on Cash Management: The Redesign of Treasury Processes
Author(s): Bernabé Escobar | John Cullen | José María González
Volume: 4
Year: 2004
Author(s): Bernabé Escobar | John Cullen | José María González Volume: 4 Year: 2004
The Use of Machine Learning Algorithms for the Study of Business Profitability: A New Approach Based on Preferences
Author(s): Javier de Andrés | Pedro Lorca | Antonio Bahamonde | Juan José del Coz
Volume: 4
Year: 2004
Author(s): Javier de Andrés | Pedro Lorca | Antonio Bahamonde | Juan José del Coz Volume: 4 Year: 2004
The Role of Sophisticated Accounting System in Strategy Management
Author(s): David Naranjo-Gil
Volume: 4
Year: 2004
Author(s): David Naranjo-Gil Volume: 4 Year: 2004
Development of a Prototype Public File Repository for XBRL Documents: Challenges and Opportunities
Author(s): Janet J. Prichard | Saeed Roohani
Volume: 4
Year: 2004
Author(s): Janet J. Prichard | Saeed Roohani Volume: 4 Year: 2004
Developments in Internet Financial Reporting: Review and Analysis Across Five Developed Countries
Author(s): Amir Allam | Andrew Lymer
Volume: 3
Year: 2003
Author(s): Amir Allam | Andrew Lymer Volume: 3 Year: 2003
Intangibles Disclosure Information on Internet by Multinational Corporations
Author(s): Juan L. Gandía
Volume: 3
Year: 2003
Author(s): Juan L. Gandía Volume: 3 Year: 2003
An Approach to the Measurement of Intangible Assets in dot com
Author(s): Carlos Serrano Cinca | Yolanda Fuertes Callén | Cecilio Mar Molinero
Volume: 3
Year: 2003
Author(s): Carlos Serrano Cinca | Yolanda Fuertes Callén | Cecilio Mar Molinero Volume: 3 Year: 2003
An XML Schema Design Framework to Simplify Financial Statement Validation
Author(s): Kinsun Tam
Volume: 3
Year: 2003
Author(s): Kinsun Tam Volume: 3 Year: 2003
Determining Benefits from B2B e-Commerce: A Strategic Approach
Author(s): George Tanewski | Philip A. Collier | Stewart A. Leech
Volume: 3
Year: 2003
Author(s): George Tanewski | Philip A. Collier | Stewart A. Leech Volume: 3 Year: 2003
Lessons for China and other Developing Economies from the Crisis in US Auditing
Author(s): Michael Alles | Alexander Kogan | Miklos A. Vasarhelyi
Volume: 3
Year: 2003
Author(s): Michael Alles | Alexander Kogan | Miklos A. Vasarhelyi Volume: 3 Year: 2003
Enterprise Extension through Extensible Markup Language1
Author(s): Mohamed E. Hussein | Kinsun Tam
Volume: 2
Year: 2002
Author(s): Mohamed E. Hussein | Kinsun Tam Volume: 2 Year: 2002
A Survey on Voluntary Disclosure on the Internet. Empirical Evidence from 300 European Union Companies1
Author(s): Enrique Bonsón | Tomás Escobar
Volume: 2
Year: 2002
Author(s): Enrique Bonsón | Tomás Escobar Volume: 2 Year: 2002
On the design of an XML-Schema based application for business reporting: An XBRL Schema Perspective1
Author(s): Kinsun Tam | Sanjay Goel | Jagdish S. Gangolly
Volume: 2
Year: 2002
Author(s): Kinsun Tam | Sanjay Goel | Jagdish S. Gangolly Volume: 2 Year: 2002
The Sensitivity of Machine Learning Techniques to Variations in Sample Size: A Comparative Analysis
Author(s): Javier de Andrés | Pedro Lorca | Elias F. Combarro
Volume: 2
Year: 2002
Author(s): Javier de Andrés | Pedro Lorca | Elias F. Combarro Volume: 2 Year: 2002
The Use of the Internet for Corporate Reporting by Spanish Companies1
Author(s): Manuel Larrán | Begoña Giner
Volume: 2
Year: 2002
Author(s): Manuel Larrán | Begoña Giner Volume: 2 Year: 2002
On-Line Financial Reporting. An Analysis of the Dutch Listed Firms
Author(s): Nadine Lybaert
Volume: 2
Year: 2002
Author(s): Nadine Lybaert Volume: 2 Year: 2002
A Critical Analysis of the “Innovator’s Dilemma”: Why Should New Technologies Cause Great Firms to Fail?
Author(s): Michael Alles
Volume: 2
Year: 2002
Author(s): Michael Alles Volume: 2 Year: 2002
The Opportunity Economy: Enduring Lessons from the Rise and Fall of the New Economy
Author(s): Michael Alles | Anthony Alles
Volume: 2
Year: 2002
Author(s): Michael Alles | Anthony Alles Volume: 2 Year: 2002