Abstract
eXtensible Business Reporting Language (XBRL) is a method of tagging financial accounting data that has far-reaching effects on nearly all aspects of accounting and auditing. This paper describes the steps involved in creating XBRL financial statements and further discusses how these steps provide additional risks in financial statement disclosure. Additional insight is given into how the auditing process can be expanded to accommodate these risks.
Recommended Citation
Capozzoli, Ernest A. and Harmon, W. Ken
(2012)
"The Impact of XBRL on the Audit Process,"
Journal of Business, Industry, and Economics: Vol. 17, Article 2.
Available at:
https://roar.una.edu/jobie/vol17/iss1/2