International Journal of Digital Accounting Research

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ISSN: 2333-9721
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International Journal of Digital Accounting Research

ISSN Print: 1577-8517

ISSN Online:

主页: http://www.uhu.es/ijdar

Digital Reporting Formats: Users’ Perceptions

Erlane K Ghani,Fawzi Laswad,Stuart Tooley

Universities’ Websites: Disclosure Practices

Isabel Gallego,Isabel-María García,Luís Rodríguez

A Delphi Investigation to Explain the Voluntary

Enrique Bonsón,Virginia Cortijo,Tomás Escobar

Exploring COBIT Processes for ITG in Saudi

Ahmad A. Abu-Musa

A Framework for Internal Fraud Risk Reduction at IT Integrating Business Processes: The IFR2 Framework

Mieke Jans,Nadine Lybaert,Koen Vanhoof

REA and XBRL GL: Synergies for the 21st

Denise G. Amrhein,Stephanie Farewell,Robert Pinsker

An Enhanced Communication Model

Per Flensburg

Accounting for Collaborative Supply Chain Relationships: Issues and Strategies

Steve G. Sutton,Georgia Smedley,Vicky Arnold

An Empirical Examination of Competing Theories to Explain Continuous Disclosure Technology Adoption Intentions Using XBRL as the Example Technology

Robert Pinsker

Reengineering Business Reporting Creating a Test Bed for Technology Driven Reporting

Miklos A. Vasarhelyi,Michael G. Alles

An Investigation into the Application of Continuous Online Auditing in the U.K.

Kamil Omoteso,Ashok Patel,Peter Scott

A Comparison of the Information Technology Knowledge of United States and German Auditors

Marilyn Greenstein-Prosch,Thomas E. McKee,Reiner Quick

Exploring Information Technology Governance (ITG) in Developing Countries: AN Empirical Study

Ahmad A. Abu-Musa

Improving Investor Communications and Analysis via Standardization

Mike Willis

On Classifying Digital Accounting Documents

Chih-Fong Tsai

Strategic pricing Possibilities of Grocery Retailers – An empirical study

Aapo L？nsiluoto,Barbro Back,Hannu Vanharanta

The Accounting Decisions and Their Modelling by Using Specialized Computer-Based Tools

Mihalache Sabina-Cristiana

From an Object-Oriented Approach to the Financial Reporting: An Open Architecture

Clara Silveira,Rute Abreu,Fátima David

The World Wide Web and Its Potential for Corporate Environmental Communication: A Study into Present Practices in the Australian Minerals Industry

Sumit K. Lodhia

Evaluating the Security Controls of CAIS in Developing Countries: The Case of Saudi Arabia

Ahmad A. Abu-Musa

Performance disclosure on the web: an exploration of the impact of managers’ perceptions of stakeholder concerns

Walter Aerts,Denis Cormier,Irene M. Gordon,Michel Magnan

Role of Shared Information Systems in Distribution Channels

José M. Sánchez,Carolina Ramírez

Do costs matter in ASP sourcing decisions?

Vincenzo Morabito,Stefano Pace

Measuring Information Latency

Rani Hoitash,Alexander Kogan,Rajendra P. Srivastava,Miklos A. Vasarhelyi

Modeling the Subjectivity in the Target Costing Process: An Experimental Approach Based on the Fuzzy Logic Concepts

Fernando Dal-Ri,José Alonso,Cesar Duarte

Machine Learning and Statistical Techniques. An Application to the Prediction of Insolvency in Spanish Non-life Insurance Companies

Zuleyka Díaz,María Jesús Segovia,José Fernández,Eva María del Pozo

A Conceptual Framework for Investigating the Impact of the Internet on Corporate Financial Reporting

Jason Zezhong Xiao,Michael John Jones,Andy Lymer

An Investigation of the Integrity of Internet Financial Reporting

Barry Smith,Aileen Pierce

New Technical and Normative Challenges for XBRL: Multidimensionality in the COREP Taxonomy

Ignacio Boixo,Francisco Flores

Empirical Evidence Concerning Smes′ Corporate Websites: Explaining Factors, Strategies and Reporting

Amalia García-Borbolla,Manuel Larrán,Rafael López

The Use of Machine Learning Algorithms for the Study of Business Profitability: A New Approach Based on Preferences

Javier de Andrés,Pedro Lorca,Antonio Bahamonde,Juan José del Coz

Impacts of the Implementation of ERP Systems on Cash Management: The Redesign of Treasury Processes

Bernabé Escobar,John Cullen,José María González

The Role of Sophisticated Accounting System in Strategy Management

David Naranjo-Gil

Mining Textual Contents of Financial Reports

Antonina Kloptchenko,Camilla Magnusson,Barbro Back,Ari Visa

Reporting Standards for Statistical Purposes: The Experience of Banco de Portugal

Ana Costa e Silva,Margarida Brites Ramos

Development of a Prototype Public File Repository for XBRL Documents: Challenges and Opportunities

Janet J. Prichard,Saeed Roohani

Intangibles Disclosure Information on Internet by Multinational Corporations

Juan L. Gandía

An XML Schema Design Framework to Simplify Financial Statement Validation

Kinsun Tam

Lessons for China and other Developing Economies from the Crisis in US Auditing

Michael Alles,Alexander Kogan,Miklos A. Vasarhelyi

An Approach to the Measurement of Intangible Assets in dot com

Carlos Serrano Cinca,Yolanda Fuertes Callén,Cecilio Mar Molinero

Developments in Internet Financial Reporting: Review and Analysis Across Five Developed Countries

Amir Allam,Andrew Lymer

Determining Benefits from B2B e-Commerce: A Strategic Approach

George Tanewski,Philip A. Collier,Stewart A. Leech

A Critical Analysis of the “Innovator’s Dilemma”: Why Should New Technologies Cause Great Firms to Fail?

Michael Alles

The Sensitivity of Machine Learning Techniques to Variations in Sample Size: A Comparative Analysis

Javier de Andrés,Pedro Lorca,Elias F. Combarro

On-Line Financial Reporting. An Analysis of the Dutch Listed Firms

Nadine Lybaert

The Opportunity Economy: Enduring Lessons from the Rise and Fall of the New Economy

Michael Alles,Anthony Alles

On the design of an XML-Schema based application for business reporting: An XBRL Schema Perspective1

Kinsun Tam,Sanjay Goel,Jagdish S. Gangolly

The Use of the Internet for Corporate Reporting by Spanish Companies1

Manuel Larrán,Bego？a Giner

Enterprise Extension through Extensible Markup Language1

Mohamed E. Hussein,Kinsun Tam

A Survey on Voluntary Disclosure on the Internet. Empirical Evidence from 300 European Union Companies1

Enrique Bonsón,Tomás Escobar