The International Journal of Digital Accounting Research

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  Año 2011, Vol. 11, Número 17

  • The Impact of XBRL: a Delphi Investigation

    Amelia A. Baldwin, Brad S. Trinkle

    • Resumen
    • Texto completo

    págs. 1-24

    

  • The Impact of Accounting Information Systems (AIS) on performance measures: empirical evidence in Spanish SMEs

    Elena Urquía Grande, Raquel Pérez Estébanez, Clara Isabel Muñoz Colomina

    • Resumen
    • Texto completo

    págs. 25-43

    

  • Adopting XBRL in Italy: early evidence of fit between Italian GAAP Taxonomy and current reporting practices of non-listed companies

    Diego Valentinetti, Michele A. Rea

    • Resumen
    • Texto completo

    págs. 45-67

    

  • Cluster Analysis for Anomaly Detection in Accounting Data: an Audit Approach

    Sutapat Thiprungsri, Miklos A. Vasarhelyi

    • Resumen
    • Texto completo

    págs. 69-84

    

  • From Emerging to Connected E-Government: the Effects of Socioeconomics and Internal Administration Characteristics

    Luis Rodríguez Domínguez, Isabel María García Sánchez, Isabel Gallego Álvarez

    • Resumen
    • Texto completo

    págs. 85-109

    

  • S&P 500 Index Direction Forecasting from 1976 to 2010: a Fuzzy System Approach

    César Duarte, José Alonso Borba, Newton C.A. da Costa Jr.

    • Resumen
    • Texto completo

    págs. 111-134