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Article Citation:
James Gunn (2007) XBRL: Opportunities and Challenges in Enhancing Financial Reporting and Assurance Processes. Current Issues in Auditing: December 2007, Vol. 1, No. 1, pp. A36-A43.
doi: http://dx.doi.org/10.2308/ciia.2007.1.1.A36

ARTICLES

XBRL: Opportunities and Challenges in Enhancing Financial Reporting and Assurance Processes

James Gunn

James Gunn is a Deputy Director for the International Auditing and Assurance Standards Board (IAASB), International Federation of Accountants (IFAC)

This paper describes some of the benefits and opportunities in relation to the use of XBRL, as it exists today, from a domestic (U.S.) and international perspective, as well as some possible challenges to its widespread adoption and acceptance. Additionally, this paper discusses what specifically XBRL means for accountants in business (e.g., business management), public practice, or academia, those involved in the development of assurance services, and users of financial information.

Received: March 2007; Accepted: July 2007; Published Online: December 7, 2007

Cited by

Joseph F. Brazel, Paul Caster, Shawn Davis, Steven M. Glover, Diane J. Janvrin, Thomas M. Kozloski, and Mikhail Pevzner. (2011) Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 34: PCAOB Release No. 2011-003, Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements.. Current Issues in Auditing 5:2, C1-C14
Online publication date: 1-Dec-2011.
Abstract | Full Text | PDF (144 KB) 
William Dilla, Diane J. Janvrin, Robyn Raschke. (2010) Interactive Data Visualization: New Directions for Accounting Information Systems Research. Journal of Information Systems 24:2, 1-37
Online publication date: 1-Sep-2010.
Abstract | Enhanced Abstract | PDF (592 KB) 
R. David Plumlee, Marlene A. Plumlee. (2008) Assurance on XBRL for Financial Reporting. Accounting Horizons 22:3, 353-368
Online publication date: 1-Sep-2008.
Abstract | Enhanced Abstract | PDF (217 KB) 

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