FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W3125729824> ?p ?o ?g. }

• W3125729824 endingPage "273" @default.
• W3125729824 startingPage "261" @default.
• W3125729824 abstract "XBRL stands for extensible business reporting language. It is an XML based computer language for reporting business information. In December 2008, the United States Securities and Exchange Commission (US SEC) voted to require public filers to provide a supplemental exhibit of their financial statements (including footnotes) in XBRL, with the approximately top 500 public companies required to comply with this new requirement starting June 15, 2009, and the phase-in of this requirement for the other filers to be completed on June 15, 2011. The file created using the XRBL language is called an XBRL instance document. Under this requirement, the filers are not required to obtain a third party assurance on the XBRL instance document. The main reason for not requiring a third party independent assurance of XBRL instance documents is to encourage filers to comply with the SEC requirement without incurring much added costs. In addition, to encourage the filers to comply with this requirement, the SEC is not holding filers legally liable of any errors in the filed XBRL instance documents so long as they look similar to the standard reports when viewed using the SEC viewer. Even though the SEC is not currently requiring a third party assurance of the XBRL instance documents of the SEC filings, it is in the best interest of the public that these documents be assured. Although there have been efforts by both the practitioners and academics to investigate issues involved in providing assurance on XBRL documents, these efforts have been focused on the specifics of the assurance process and the difficulties involved in it, and not on developing a framework of assertions. Even the American Institute of Certified Public Accountants recent publication SOP 09-1 provides only an illustrative list of management assertions for handling the XBRL-tagging engagements under the SSAEs as agreed-upon procedures without considering a framework. Without a conceptual framework, the assurance process for XBRL instance document would be ad hoc and inconsistent. This paper develops a set of assertions for providing assurance on XBRL instance documents similar to the management assertions for financial audits. Further, we discuss how such a framework would assist auditors in planning and evaluating such an engagement by collecting appropriate items of evidence pertaining to specific assertions to form an opinion whether the instance document is a true representation of the standard format (i.e., ASCII or HTML) document. We also discuss how the use of new technology would make the assurance process more effective and efficient." @default.
• W3125729824 created "2021-02-01" @default.
• W3125729824 creator A5047969246 @default.
• W3125729824 creator A5062302570 @default.
• W3125729824 date "2010-09-01" @default.
• W3125729824 modified "2023-09-24" @default.
• W3125729824 title "Assurance on XBRL instance document: A conceptual framework of assertions" @default.
• W3125729824 cites W2027067325 @default.
• W3125729824 cites W2072724008 @default.
• W3125729824 cites W2136082883 @default.
• W3125729824 cites W3121227176 @default.
• W3125729824 doi "https://doi.org/10.1016/j.accinf.2010.07.019" @default.
• W3125729824 hasPublicationYear "2010" @default.
• W3125729824 type Work @default.
• W3125729824 sameAs 3125729824 @default.
• W3125729824 citedByCount "67" @default.
• W3125729824 countsByYear W31257298242012 @default.
• W3125729824 countsByYear W31257298242013 @default.
• W3125729824 countsByYear W31257298242014 @default.
• W3125729824 countsByYear W31257298242015 @default.
• W3125729824 countsByYear W31257298242016 @default.
• W3125729824 countsByYear W31257298242017 @default.
• W3125729824 countsByYear W31257298242018 @default.
• W3125729824 countsByYear W31257298242019 @default.
• W3125729824 countsByYear W31257298242020 @default.
• W3125729824 countsByYear W31257298242021 @default.
• W3125729824 countsByYear W31257298242022 @default.
• W3125729824 countsByYear W31257298242023 @default.
• W3125729824 crossrefType "journal-article" @default.
• W3125729824 hasAuthorship W3125729824A5047969246 @default.
• W3125729824 hasAuthorship W3125729824A5062302570 @default.
• W3125729824 hasBestOaLocation W31257298242 @default.
• W3125729824 hasConcept C10138342 @default.
• W3125729824 hasConcept C121955636 @default.
• W3125729824 hasConcept C136764020 @default.
• W3125729824 hasConcept C144133560 @default.
• W3125729824 hasConcept C2776034101 @default.
• W3125729824 hasConcept C2777264242 @default.
• W3125729824 hasConcept C2779146283 @default.
• W3125729824 hasConcept C41008148 @default.
• W3125729824 hasConcept C8797682 @default.
• W3125729824 hasConceptScore W3125729824C10138342 @default.
• W3125729824 hasConceptScore W3125729824C121955636 @default.
• W3125729824 hasConceptScore W3125729824C136764020 @default.
• W3125729824 hasConceptScore W3125729824C144133560 @default.
• W3125729824 hasConceptScore W3125729824C2776034101 @default.
• W3125729824 hasConceptScore W3125729824C2777264242 @default.
• W3125729824 hasConceptScore W3125729824C2779146283 @default.
• W3125729824 hasConceptScore W3125729824C41008148 @default.
• W3125729824 hasConceptScore W3125729824C8797682 @default.
• W3125729824 hasIssue "3" @default.
• W3125729824 hasLocation W31257298241 @default.
• W3125729824 hasLocation W31257298242 @default.
• W3125729824 hasOpenAccess W3125729824 @default.
• W3125729824 hasPrimaryLocation W31257298241 @default.
• W3125729824 hasRelatedWork W1974762913 @default.
• W3125729824 hasRelatedWork W2052781236 @default.
• W3125729824 hasRelatedWork W2165010862 @default.
• W3125729824 hasRelatedWork W2247651459 @default.
• W3125729824 hasRelatedWork W2356446814 @default.
• W3125729824 hasRelatedWork W2389650033 @default.
• W3125729824 hasRelatedWork W2633133276 @default.
• W3125729824 hasRelatedWork W2725011931 @default.
• W3125729824 hasRelatedWork W2945294679 @default.
• W3125729824 hasRelatedWork W2624712002 @default.
• W3125729824 hasVolume "11" @default.
• W3125729824 isParatext "false" @default.
• W3125729824 isRetracted "false" @default.
• W3125729824 magId "3125729824" @default.
• W3125729824 workType "article" @default.