TY - GEN
T1 - A study on relationships among accounting transparency, accounting information transparency, and XBRL
AU - Hwang, Jib Seung
AU - Leem, Choon Seong
AU - Moon, Hyung Joon
PY - 2008
Y1 - 2008
N2 - In response to successive accounting frauds such as Enron scandal, corporate accounting transparency has been at issue all over the world. After the United States and many European countries introduced XBRL that has been developed as a tool to improve accounting transparency, XBRL is being used as a standard of financial reporting worldwide. The purpose of this paper is to present how XBRL affects corporate accounting transparency. We investigated the meaning of accounting transparency and indices to measure it. We also presented the factors for measuring accounting information transparency, and established a research model and hypotheses to analyze the relationships among accounting transparency, accounting information transparency and XBRL. Last, we carried out confirmatory factor analysis to verify the research model and analyzed the research hypotheses through LISREL.
AB - In response to successive accounting frauds such as Enron scandal, corporate accounting transparency has been at issue all over the world. After the United States and many European countries introduced XBRL that has been developed as a tool to improve accounting transparency, XBRL is being used as a standard of financial reporting worldwide. The purpose of this paper is to present how XBRL affects corporate accounting transparency. We investigated the meaning of accounting transparency and indices to measure it. We also presented the factors for measuring accounting information transparency, and established a research model and hypotheses to analyze the relationships among accounting transparency, accounting information transparency and XBRL. Last, we carried out confirmatory factor analysis to verify the research model and analyzed the research hypotheses through LISREL.
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U2 - 10.1109/ICCIT.2008.221
DO - 10.1109/ICCIT.2008.221
M3 - Conference contribution
AN - SCOPUS:57849108091
SN - 9780769534077
T3 - Proceedings - 3rd International Conference on Convergence and Hybrid Information Technology, ICCIT 2008
SP - 502
EP - 509
BT - Proceedings - 3rd International Conference on Convergence and Hybrid Information Technology, ICCIT 2008
T2 - 3rd International Conference on Convergence and Hybrid Information Technology, ICCIT 2008
Y2 - 11 November 2008 through 13 November 2008
ER -