What do the markets say? Shareholder wealth effects of the XBRL mandate.
Gary Chen, Xiaohong Wang, Jie Zhou
págs. 1-21
Are XBRL files being accessed? Evidence from the SEC EDGAR Log File Dataset.
Yu Cong, Hui Du, Miklos A. Vasarhelyi
págs. 23-29
The current state and future directions of continuous auditing research: An analysis of the existing literature.
Marc Eulerich, Artur Kalinichenko
págs. 31-51
The association between IT material weaknesses and earnings management.
William G. Heninger, Eric N. Johnson, John R. Kuhn Jr.
págs. 53-64
Do Enterprise Resource Planning Systems (ERPs) Constrain real earnings management?
Angel Arturo Pacheco Paredes, Clark M. Wheatley
págs. 65-89
Limiting the search space during controls evaluation of a modified information system.
Yair Wand, Ron Weber
págs. 91-111
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