Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation

Roger S. Debreceny, Akhilesh Chandra, John J. Cheh, Denise Guithues-Amrhein, Neal J. Hannon, Paul D. Hutchison, Diane Janvrin, Roberta Ann Jones, Barbara Lamberton, Andy Lymer, Maureen Francis Mascha, Robert A. Nehmer, Saeed Roohani, Rajendra P. Srivastava, Samir Trabelsi, Thomas Tribunella, Gerald Trites, Miklos A. Vasarhelyi. Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation. J. Information Systems, 19(2):191-210, 2005. [doi]

@article{DebrecenyCCGHHJ05,
  title = {Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation},
  author = {Roger S. Debreceny and Akhilesh Chandra and John J. Cheh and Denise Guithues-Amrhein and Neal J. Hannon and Paul D. Hutchison and Diane Janvrin and Roberta Ann Jones and Barbara Lamberton and Andy Lymer and Maureen Francis Mascha and Robert A. Nehmer and Saeed Roohani and Rajendra P. Srivastava and Samir Trabelsi and Thomas Tribunella and Gerald Trites and Miklos A. Vasarhelyi},
  year = {2005},
  doi = {10.2308/jis.2005.19.2.191},
  url = {https://doi.org/10.2308/jis.2005.19.2.191},
  researchr = {https://researchr.org/publication/DebrecenyCCGHHJ05},
  cites = {0},
  citedby = {0},
  journal = {J. Information Systems},
  volume = {19},
  number = {2},
  pages = {191-210},
}