Cong et al., 2019 - Google Patents
Does IT outsourcing affect the accuracy and speed of financial disclosures? Evidence from preparer-side XBRL filing decisionsCong et al., 2019
- Document ID
- 17910675922120305510
- Author
- Cong Y
- Omar A
- Sun H
- Publication year
- Publication venue
- Journal of Information Systems
External Links
Snippet
In this paper, we examine the impact of preparer-side XBRL filing decisions on the accuracy and speed of financial disclosures. Specifically, we use the choice between in-house and outsourced preparation of XBRL filings to examine the impact of the decisions on financial …
- 238000002360 preparation method 0 abstract description 42
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