A review of the study on the impacts of the Extensible Business Reporting Language (XBRL)

eXtensible business reporting language (XBRL) is an electronic tool with the acceptable global standard for the electronic financial data to communicate and to be compiled, analyzed and shared among the stakeholders. The implementation of XBRL brings some benefits and impacts to all of the users of financial reports. This study aims to identify the research trends on the impact of XBRL and issues related to it. Forty-six articles related to the impact of XBRL was extracted from the Scopus database and Google Scholar. The result from the study found that a study regarding the XBRL impact has shown slightly increase until 2014 but has not grown much since then. There are a few perspectives that have been discovered to investigates on how XBRL affected certain users of the financial reports. This study will give a general picture of the current research on the impact of XBRL, the trend, and future direction of the research related to the XBRL

InfoTech Update, Volume 13, Number 1, January/February 2004

https://egrove.olemiss.edu/aicpa_news/5002/thumbnail.jp

InfoTech Update, Volume 9, Number 5, September/October 2001

https://egrove.olemiss.edu/aicpa_news/4988/thumbnail.jp

InfoTech Update, Volume 9, Number3, May/June 2001

https://egrove.olemiss.edu/aicpa_news/4986/thumbnail.jp

AICPA technical practice aids as of June 1, 2014

https://egrove.olemiss.edu/aicpa_guides/2703/thumbnail.jp

AICPA technical practice aids as of June 1, 2013

https://egrove.olemiss.edu/aicpa_guides/2667/thumbnail.jp

Preserving Human Agency in Automated Compliance

As technology transforms financial services, so too must it transform the regulation of financial markets and intermediaries. The imperative of real-time, prophylactic regulation increasingly compels reallocation of regulatory and compliance budgets to surveillance and enforcement technology. At the same time, in light of the well-known weaknesses of automated systems, securities firms (and their regulators) must temper investment in automation with efforts to augment the agency of compliance professionals. This symposium contribution considers how investment in the professional development of compliance personnel can better integrate automated tools within established compliance and supervisory structures and thereby advance regulatory and operational objectives

Preserving Human Agency in Automated Compliance

As technology transforms financial services, so too must it transform the regulation of financial markets and intermediaries. The imperative of real-time, prophylactic regulation increasingly compels reallocation of regulatory and compliance budgets to surveillance and enforcement technology. At the same time, in light of the well-known weaknesses of automated systems, securities firms (and their regulators) must temper investment in automation with efforts to augment the agency of compliance professionals. This symposium contribution considers how investment in the professional development of compliance personnel can better integrate automated tools within established compliance and supervisory structures and thereby advance regulatory and operational objectives

AICPA technical practice aids as of June 1, 2009, volume 1

https://egrove.olemiss.edu/aicpa_guides/1356/thumbnail.jp

AICPA professional standards as of June 1, 2015, Volume 2: accounting and review services, code of professional conduct, bylaws, valuation services, consulting services, quality control, peer review, tax services, personal financial planning, continuing professional education

https://egrove.olemiss.edu/aicpa_prof/1543/thumbnail.jp