How to cite this paper
Shahwan, Y & Jodeh, I. (2021). The effect of extensible business reporting language on the performance of the internal audi.Accounting, 7(5), 1167-1172.
Refrences
Du, H., & Roohani, S. (2007). Meeting challenges and expectations of continuous auditing in the context of independent audits of financial statements. International Journal of Auditing, 11(2), 133-146.
Ashok, M. L., & MS, D. (2020). Extensible Business Reporting Language and Its Impact on Financial Reporting and Auditing. Pacific Business Review International, 12(8), 35-46.
Abdolmohammadi, M. J., & Boss, S. R. (2010). Factors associated with IT audits by the internal audit function. International Journal of Accounting Information Systems, 11(3), 140-151.
Abdolmohammadi, M. J., DeSimone, S. M., Hsieh, T. S., & Wang, Z. (2017). Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study. International Journal of Accounting Information Systems, 25, 45-56.
Institute of Internal Auditors. Research Foundation. (2013). International Professional Practices Framework (IPPF). Institute of Internal Auditors.
Boritz, J. E., & No, W. G. (2005). Security in XML-based financial reporting services on the Internet. Journal of Accounting and Public Policy, 24(1), 11-35.
Carmeli, A. (2015). Internal Audits as a Source of Ethical Behavior, Efficiency, and Effectiveness in Work Units.
DeZoort, F. T., & Salterio, S. E. (2001). The effects of corporate governance experience and financial‐reporting and audit knowledge on audit committee members' judgments. Auditing: A Journal of Practice & Theory, 20(2), 31-47.
Doyle, J., Ge, W., & McVay, S. (2007). Determinants of weaknesses in internal control over financial reporting. Journal of accounting and Economics, 44(1-2), 193-223.
Gonzalez, G. C., Sharma, P. N., & Galletta, D. F. (2012). The antecedents of the use of continuous auditing in the internal auditing context. International Journal of Accounting Information Systems, 13(3), 248-262.
Jamei, R., Ranjouri, S., & Mohammadi Kelareh, N. (2019). Impact of XBRL on Internal Audit Performance. Iranian Journal of Accounting, Auditing and Finance, 3(4), 13-21.
Karen, V. P. (2004). Internal auditors' role and authority. New Zealand evidence. Managerial Auditing Journal, 19(3), 378-393.
Hsieh, T. S., Wang, Z., & Abdolmohammadi, M. (2019). Does XBRL disclosure management solution influence earnings release efficiency and earnings management?. International Journal of Accounting & Information Management.
Lambert, S. L., Krieger, K., & Mauck, N. (2019). Analysts’ forecasts timeliness and accuracy post-XBRL. International Journal of Accounting & Information Management.
Liu, C., Luo, X. R., & Wang, F. L. (2017). An empirical investigation on the impact of XBRL adoption on information asymmetry: Evidence from Europe. Decision Support Systems, 93, 42-50.
Mohammadi, J., & Khozain, A. (2017). Language (XBRL) on improving the quality of financial reporting, increasing the transparency of financial information and reducing information asymmetry. Journal of Accounting Research, 7(3), 41-60.
Mohammadi, J. and Khuzin, A. (2018). Identifying Factors Influencing the Use of Extensible Financial Reporting Language by Companies Listed in Tehran Stock Exchange. Journal of Research Studies in Accounting and Economics, 2 (5).
Narcisa, L. C. A., & Elena, H. (2017). The Role and Implications of Internal Audit in Corporate Governance. In Financial Environment and Business Development (pp. 89-101). Springer, Cham.
Pourhaidari, O. and Rezai, O. (2012). Investigating Factors Affecting Added Value of Internal Audit in Companies Listed in Tehran Stock Exchange.
Seyyedi, A. Pourzahed, P. Dehdar, F. and Mashmol, F. (2016). Extensible Business Reporting Language and Auditing.
Shan, Y. G., & Troshani, I. (2016). The effect of mandatory XBRL and IFRS adoption on audit fees: Evidence from the Shanghai Stock Exchange. International Journal of Managerial Finance.
Vahhed Moghadam, H. and Moeinfar, M. (2014). The Components of Successful Internal Audit Unit, Second Annual Internal Audit Congress; Value Creation in Economics, Role Creation in Culture, Tehran, Iran Internal Auditors Association, (in Persian).
Zahmatkhesh, Z. Moeinuddin, M. and Nazemi Ardakani, M. (2018). Impact of Extensible Financial Reporting Language on Information Asymmetry. Journal of Financial Accounting Knowledge, 5 (4), (In Persian).
Ashok, M. L., & MS, D. (2020). Extensible Business Reporting Language and Its Impact on Financial Reporting and Auditing. Pacific Business Review International, 12(8), 35-46.
Abdolmohammadi, M. J., & Boss, S. R. (2010). Factors associated with IT audits by the internal audit function. International Journal of Accounting Information Systems, 11(3), 140-151.
Abdolmohammadi, M. J., DeSimone, S. M., Hsieh, T. S., & Wang, Z. (2017). Factors associated with internal audit function involvement with XBRL implementation in public companies: An international study. International Journal of Accounting Information Systems, 25, 45-56.
Institute of Internal Auditors. Research Foundation. (2013). International Professional Practices Framework (IPPF). Institute of Internal Auditors.
Boritz, J. E., & No, W. G. (2005). Security in XML-based financial reporting services on the Internet. Journal of Accounting and Public Policy, 24(1), 11-35.
Carmeli, A. (2015). Internal Audits as a Source of Ethical Behavior, Efficiency, and Effectiveness in Work Units.
DeZoort, F. T., & Salterio, S. E. (2001). The effects of corporate governance experience and financial‐reporting and audit knowledge on audit committee members' judgments. Auditing: A Journal of Practice & Theory, 20(2), 31-47.
Doyle, J., Ge, W., & McVay, S. (2007). Determinants of weaknesses in internal control over financial reporting. Journal of accounting and Economics, 44(1-2), 193-223.
Gonzalez, G. C., Sharma, P. N., & Galletta, D. F. (2012). The antecedents of the use of continuous auditing in the internal auditing context. International Journal of Accounting Information Systems, 13(3), 248-262.
Jamei, R., Ranjouri, S., & Mohammadi Kelareh, N. (2019). Impact of XBRL on Internal Audit Performance. Iranian Journal of Accounting, Auditing and Finance, 3(4), 13-21.
Karen, V. P. (2004). Internal auditors' role and authority. New Zealand evidence. Managerial Auditing Journal, 19(3), 378-393.
Hsieh, T. S., Wang, Z., & Abdolmohammadi, M. (2019). Does XBRL disclosure management solution influence earnings release efficiency and earnings management?. International Journal of Accounting & Information Management.
Lambert, S. L., Krieger, K., & Mauck, N. (2019). Analysts’ forecasts timeliness and accuracy post-XBRL. International Journal of Accounting & Information Management.
Liu, C., Luo, X. R., & Wang, F. L. (2017). An empirical investigation on the impact of XBRL adoption on information asymmetry: Evidence from Europe. Decision Support Systems, 93, 42-50.
Mohammadi, J., & Khozain, A. (2017). Language (XBRL) on improving the quality of financial reporting, increasing the transparency of financial information and reducing information asymmetry. Journal of Accounting Research, 7(3), 41-60.
Mohammadi, J. and Khuzin, A. (2018). Identifying Factors Influencing the Use of Extensible Financial Reporting Language by Companies Listed in Tehran Stock Exchange. Journal of Research Studies in Accounting and Economics, 2 (5).
Narcisa, L. C. A., & Elena, H. (2017). The Role and Implications of Internal Audit in Corporate Governance. In Financial Environment and Business Development (pp. 89-101). Springer, Cham.
Pourhaidari, O. and Rezai, O. (2012). Investigating Factors Affecting Added Value of Internal Audit in Companies Listed in Tehran Stock Exchange.
Seyyedi, A. Pourzahed, P. Dehdar, F. and Mashmol, F. (2016). Extensible Business Reporting Language and Auditing.
Shan, Y. G., & Troshani, I. (2016). The effect of mandatory XBRL and IFRS adoption on audit fees: Evidence from the Shanghai Stock Exchange. International Journal of Managerial Finance.
Vahhed Moghadam, H. and Moeinfar, M. (2014). The Components of Successful Internal Audit Unit, Second Annual Internal Audit Congress; Value Creation in Economics, Role Creation in Culture, Tehran, Iran Internal Auditors Association, (in Persian).
Zahmatkhesh, Z. Moeinuddin, M. and Nazemi Ardakani, M. (2018). Impact of Extensible Financial Reporting Language on Information Asymmetry. Journal of Financial Accounting Knowledge, 5 (4), (In Persian).