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E-Business Reporting: Towards a Glob...

Long, Margaret J.

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E-Business Reporting: Towards a Global Standard for Financial Reporting Systems Using XBRL.

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	E-Business Reporting: Towards a Global Standard for Financial Reporting Systems Using XBRL./
作者:	Long, Margaret J.
面頁冊數:	155 p.
附註:	Source: Dissertation Abstracts International, Volume: 75-01(E), Section: A.
Contained By:	Dissertation Abstracts International75-01A(E).
標題:	Information Science. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3594703
ISBN:	9781303394003

E-Business Reporting: Towards a Global Standard for Financial Reporting Systems Using XBRL.
Long, Margaret J.

E-Business Reporting: Towards a Global Standard for Financial Reporting Systems Using XBRL. - 155 p.

Source: Dissertation Abstracts International, Volume: 75-01(E), Section: A.

Thesis (Ph.D.)--Nova Southeastern University, 2013.

Reporting systems can provide transparency into financial markets necessary for a sustainable, prosperous global economy. The most widely used global platform for exchanging electronic information about companies to regulatory bodies is XBRL. Standards for this platform are in the process of becoming legally harmonized, but not all countries are mandating e-business reporting. A harmonized global standard for business reporting aligns practices between countries, while recognizing the need for flexibility within each social system and government, whereas international law would establish one standard for all. The research shows that goal of creating transparent global financial information in aggregate searchable form for the public remains elusive under the harmonized approach.

ISBN: 9781303394003Subjects--Topical Terms:

1017528
Information Science.

E-Business Reporting: Towards a Global Standard for Financial Reporting Systems Using XBRL.
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245 1 0 $a E-Business Reporting: Towards a Global Standard for Financial Reporting Systems Using XBRL.
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500 $a Source: Dissertation Abstracts International, Volume: 75-01(E), Section: A.
500 $a Adviser: Easwar Nyshadham.
502 $a Thesis (Ph.D.)--Nova Southeastern University, 2013.
520 $a Reporting systems can provide transparency into financial markets necessary for a sustainable, prosperous global economy. The most widely used global platform for exchanging electronic information about companies to regulatory bodies is XBRL. Standards for this platform are in the process of becoming legally harmonized, but not all countries are mandating e-business reporting. A harmonized global standard for business reporting aligns practices between countries, while recognizing the need for flexibility within each social system and government, whereas international law would establish one standard for all. The research shows that goal of creating transparent global financial information in aggregate searchable form for the public remains elusive under the harmonized approach.
520 $a The research explores the standardization process at the country level using a grounded theory approach in the G20 countries. The problem of a not having a global standard is framed in the financial reporting dimensions of Law, Accounting Standards, Information Standards, and Assurance Standards, which are existing standards integral to creating high quality transparent financial information. The dimensions exist to some extent in each country, and are in process of being harmonized. The research shows that current legal mandates for the XBRL standard impact the number of firms filing in XBRL to regulators. However, problems with data quality and data assurance have not been addressed with the current legislative initiatives. There is supply of data, but no public demand due to quality issues. There are three levels in the process where data alignment is needed for interoperability: taxonomy use must be consistent, taxonomy structure must be the same, and agreed upon minimum content must be useful for analysis. Currently, data sets between countries are not interoperable or comparable for aggregation due to local adoptions of XBRL taxonomies. Legal mandates alone have not produced quality electronic financial information. Additionally, accounting and assurance standards are not completely aligned. The contributions of this paper provide an understanding of how global standards are being harmonized in the G20 countries based on the common value of financial information transparency in e-business reporting.
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