XBRL的需求分析及推广策略

XBRL是一种革命性的电子商务报告语言,它的推广和应用是大势所趋,但是目前也很不成熟,面临着很多障碍。发展XBRL,对充分调动各利益相关方的动力至关重要。立足于此,就必须研究各方对XBRL的需求,并且制定出相应的推广策略。     

网络财务报告的基础：XBRL分类账

XBRL分类账是XML技术在会计领域的重要应用,它着重对交易层面会计信息的输入输出格式进行规范,作为联结企业交易与其他业务软件系统与企业报告系统的桥梁,XBRL分类账成为实现网上报告流程化的重要基础。本文从XBRL分类账的设计目的、运行机制、发展进程及其与XBRL财务报告的关系等几个方面进行剖析,同时探讨XBRL分类账对持续审计和会计国际化带来的影响。     

推广应用XBRL——我国企业与会计教育的应对

XBRL的推广和应用是我国会计信息化建设的重要里程碑。遵循XBRL系列国家标准,将企业财务报告各要素内容映射为企业会计准则通用分类标准或扩展分类标准的各元素,创建XBRL文档,可以真正实现数出一门、资源共享。鉴于XBRL的特定要求,实施单位应深入研究XBRL的特征与技术要求,为充分发挥XBRL的优越性创造必要的条件。各会计教育机构应顺应会计改革的需要,培养出适应XBRL发展的复合型会计信息化专业人才,加快对硬件资源进行升级改造步伐,确保XBRL的安全运行。     

Does XBRL adoption reduce information asymmetry?

This paper examines whether or not XBRL (eXtensible Business Reporting Language) adoption reduces information asymmetry in a stock market context. Student t-tests and multiple regression analysis were employed to examine the effect of XBRL adoption on information asymmetry in the capital market. A significant and negative association exists between XBRL adoption and information asymmetry, which implies that the adoption of XBRL may lead to the reduction of the information asymmetry in the Korean stock market. In addition, the effect of XBRL adoption on reducing information asymmetry is stronger for large-sized companies than for medium-sized and small-sized companies. Based on these findings, the demand for XBRL-enabled applications and services in the capital market is expected to grow while governments should promote XBRL adoption for business reporting.     

The Relevance of XBRL Voluntary Disclosure for Stock Market Valuation: The Role of Corporate Governance

The aim of this paper is to investigate the relevance for stock market pricing of accounting earnings of voluntary disclosures in XBRL files considering the quality of corporate governance. Results are the following. It appears that XBRL extensions attract financial analysts. Good governance is positively associated with voluntary XBRL extensions. We observe that XBRL extensions enhance the positive relationship between accounting earnings and stock price. However, this positive association is reduced for firms with good governance, suggesting a substitution effect between XBRL extensions and corporate governance. Finally, it appears that XBRL extensions would strategically be related to earnings quality. This research highlights the importance to consider governance when assessing the value relevance of XBRL disclosures for stock market pricing.     

XBRL在地勘行业中的应用研究

XBRL是一种专门用来编制财务报告的标准化语言。地勘行业的财务报告内容不够完善,缺乏时效性,实施XBRL是地勘行业提升财务报表质量的内在需求。XBRL环境下地勘行业财务报告模式的构建,应遵循会计数据标准统一、以事项会计理论为基础以及建立及时、准确的查询和分析系统等原则,并建立多层次数据库、供需双方的信息反馈途径以及可定义的操作界面。针对地勘行业应用XBRL的局限性,其推进策略是：加快地勘行业会计制度的改革;尽快制定和完善XBRL分类标准;推进XBRL应用并加强XBRL知识传播。     

XBRL对会计职业的挑战与人才培养对策

随着XBRL网络财务报告语言的进一步发展,对其会计人才培养已经迫在眉睫。XBRL的出现要求会计人员具备分析与应用财务信息的能力及建立和维护信息报告系统的能力。为此,针对我国的实际情况,应大力加强学历与非学历教育的力度,培养高素质的专业师资力量。     

Do XBRL filings enhance informational efficiency? Early evidence from post-earnings announcement drift

In 2009, the Securities Exchange Commission (SEC) mandated public firms to file their financial statements using eXtensible Business Reporting Language (XBRL). The SEC's main motive behind this mandate is that XBRL filings would enhance the informational efficiency in the stock markets by making financial data easier to use and analyze for a broad range of investors. Using a sample from the first wave of mandated XBRL filers, we find a decline in post earnings announcement drift for the good news portfolio in the post-XBRL adoption period. Instead of a drift associated with underreaction, we find that markets overreact to negative earnings surprises for the bad news portfolio during our observation period, which coincides with the financial crisis. We detect limited evidence that XBRL adoption mitigates overreaction, which is another form of market inefficiency. We also find limited evidence that XBRL particularly benefits small investors.     

The effects of discussion and question wording on self and proxy reports of behavioral frequencies

Marketing research surveys often rely on one person to report about the consumption and purchase behavior of other household members. We report the results of an experiment examining how the level of discussion among household members and the wording of a recall question affect the accuracy of reports about the frequency of another household member’s behavior. The findings suggest two important implications. First, asking respondents for a count versus an estimate of the behavior affects both the level of reporting for others as well as the accuracy of such reports. Second, screening potential respondents on their level of discussion on a topic with their partner or family member may help reduce reporting error.     

网络经济下财务报告的变革

本文认为,现行财务报告披露的信息不全面,已经无法满足多层次不同信息使用者的要求,其披露的形式和手段无法满足信息的时效性需求,无法满足用户对前瞻性信息的需求,在许多方面已经滞后于整个经济环境的要求。当前网络财务报告主要有事项报告和按需报告两种模式,这两种报告模式各有其优缺点。文章提出,为促进我国网络财务报告的实施,应研究借鉴网络财务报告最佳实践,推广可扩展商业报告语言(XBR L)的应用,制定网络财务报告准则,建立网络财务报告审计准则。     

Managers’ Unethical Fraudulent Financial Reporting: The Effect of Control Strength and Control Framing

In response to numerous recent cases involving materially misstated financial information arising from fraudulent financial reporting, companies, auditors, and academics have increased their focus on strengthening internal controls as a means of deterring such unethical behaviors. However, prior research suggests that stronger controls may actually exacerbate the very opportunistic behavior the controls are intended to curb. The current study investigates whether the efficacy of an implemented control is conditioned on not only the strength of the control (weaker or stronger), but also on how the firm frames the purpose for implementing the control (e.g., monitoring or coordinating). A monitoring purpose frames controls as reducing managers’ opportunities to engage in self-interested behavior, while a coordinating purpose frames controls as facilitating coordination between the firm and its managers. We posit that the efficacy of stronger controls to reduce unethical fraudulent reporting depends on the control frame. Using an experiment, this study investigates the interactive effect of control strength and control frame on managers’ fraudulent reporting decisions. As predicted, our results show that when controls are framed for monitoring purposes, stronger controls result in less fraudulent reporting than weaker controls. Conversely, when controls are framed for coordinating purposes, stronger controls result in more fraudulent reporting than weaker controls. Our results suggest that an inconsistency between the firm’s choice of the control strength and the control frame reduces the efficacy of the implemented control to curb unethical reporting behaviors. Furthermore, supplemental analysis shows that managers’ rationalization helps explain the interactive effect of control strength and communicated control purpose on fraudulent reporting.     

伦理型领导与伦理问题报告：一个多层次模型

基于社会学习理论及社会信息加工视角,文章探讨了伦理型领导激发员工报告组织内部伦理问题的多层次作用机制。文章采用两阶段问卷调查方式收集67名团队领导与302名员工调查样本,运用多层线性模型进行假设检验,结果表明,个体导向的伦理型领导对员工伦理问题报告具有显著正向影响,道德勇气在二者之间起部分中介作用。同时,团队导向的伦理型领导显著正向影响员工伦理问题报告,伦理氛围在二者之间起完全中介作用。此外,在伦理氛围更强的团队,个体导向的伦理型领导对伦理问题报告的作用更强。研究结果揭示了伦理型领导影响员工伦理问题报告的多层次作用路径及边界条件,对于加强组织的伦理管理具有重要的现实意义。     

Wrongdoing by Consultants: An Examination of Employees’ Reporting Intentions

Organizations are increasingly embedded with consultants and other non-employees who have the opportunity to engage in wrongdoing. However, research exploring the reporting intentions of employees regarding the discovery of wrongdoing by consultants is scant. It is important to examine reporting intentions in this setting given the enhanced presence of consultants in organizations and the fact that wrongdoing by consultants changes a key characteristic of the wrongdoing. Using an experimental approach, the current paper reports the results of a study examining employees reporting intentions subsequent to their discovery of wrongdoing by a consultant. The results of the study indicate that perceptions about the seriousness of a wrongdoing, personal costs and personal responsibility related to reporting a wrongdoing, and moral-equity judgments are significantly associated with reporting intentions for a normal (non-anonymous) reporting channel. Only perceptions of seriousness and personal costs are significantly associated for an anonymous reporting channel. Lastly, while personal costs for the anonymous reporting channel were lower than the normal reporting channel, reporting intentions were similar across the two channels.Susan Ayers is an Associate Professor of Accounting at the University of San Diego, where she has been a faculty member since 2000. Previously, she served on the faculty at the University of Tennessee in Knoxville. She received her Ph.D. from Arizona State University. She has published in journals such as Auditing: A Journal of Practice Theory, Accounting Horizons, Information Systems Audit and Control Journal, and ABACUS. She teaches undergraduate and graduate classes in Accounting Information Systems. Her primary research interests involve the investigation of judgment and decision making in information systems environments. Steve Kaplan is a Professor of Accounting at Arizona State University, where he has been a member of the faculty since 1981. He received his Ph.D. from the University of Illinois. He has published widely in journals such as The Accounting Review, Journal of Accounting Research, Journal of Accounting and Public Policy, Business Ethics Quarterly, and Journal of Business Ethics. He is the previous editor of Behavioral Research in Accounting, a section journal of the American Accounting Association. His primary research interests are behavioral issues, judgement and decision making, and ethics.     

Commitment of independent and institutional women directors to corporate social responsibility reporting

This paper examines how independent and institutional women directors on boards affect corporate social responsibility (hereafter CSR) reporting. Most of the previous empirical evidence has shown a linear association between female directors and CSR disclosure, but to the best of our knowledge, no research has investigated the individual effect of independent and institutional female directors on CSR reporting. Therefore, the analysis of how the disclosure of CSR information is affected by independent and institutional women directors in a separate way merits our attention. Thus, we posit that there is a nonlinear association, concretely quadratic, between independent and institutional female directors on boards and CSR reporting. Our results demonstrate that, in line with the monitoring hypothesis, as the presence of independent and institutional women directors on boards increases, the CSR disclosure improves, but when their presence on boards reaches a tipping point (20.47% and 13.32%, respectively), CSR reporting decreases, which is consistent with the collusion hypothesis. This research contributes to the existing literature on the relationship between board gender diversity and CSR disclosure by suggesting that board structures formed by institutional and independent female directors have an effect on CSR reporting. Hence, female directors play a relevant role on boards since they may influence the CSR disclosure.     

Corporate Social Reporting in the European Context and Human Resource Disclosures: An Analysis of Finnish Companies

This paper explores by means of content analysis the extent to which the Finnish biggest companies have adapted socially responsible reporting practices. The research focuses on Human Resource (HR) reporting and covers corporate annual reports. The criteria has been set on the basis of the analysis of the documents published at the European level in the context of corporate social responsibility (CSR), paying special attention to the European Council appeal on CSR in March 2000. As CSR is a relatively new concept in Finland, the paper also contributes to the discussion on interface between HR reporting (especially as based on measurements such as Human Resource Accounting and Intellectual Capital schools) and corporate social reporting practices. The results of the content analysis indicate that social reporting practices are still at an early stage of development in Finland. The most reported theme was ‘training and staff development’. A positive sign was that the majority also disclosed themes ‘participation and staff involvement’ and ‘employee health and well-being’. Furthermore, nearly one-third made references to their work atmosphere or job satisfaction survey. However, disclosures lacked overall consistency and comparability with each other and especially quantitative indicators were disclosed by few. Further concern was lack of information related to the theme equal opportunities and going beyond a sheer disclosure of age or gender structure. The other issues rarely disclosed were those related to employee work–life balance and integration of disadvantaged groups in the labour markets.     

Self-Efficacy as an Intrapersonal Predictor for Internal Whistleblowing: A US and Canada Examination

Examining intrapersonal factors theorized to influence ethics reporting decisions, the relation of self-efficacy as a predictor of propensity for internal whistleblowing is investigated within a US and Canadian multi-regional context. Over 900 professionals from a total of nine regions in Canada and the US participated. Self-efficacy was found to influence participant reported propensity for internal whistleblowing consistently in both the US and Canada. Seasoned participants with greater management and work experience demonstrated higher levels of self-efficacy while gender was also found to be influential to self-efficacy. These individual traits, although related to self-efficacy, did not directly relate to propensities for internal whistleblowing. The findings demonstrate that self-efficacy could represent an important individual trait for examining whistleblowing issues. Internal whistleblowing is becoming an important organizational consideration in many areas of North America, yet there is relatively little research on the topic. Organizations seeking effective internal reporting systems should consider the influence of self-efficacy along with its potential reporting influence. By empirically testing an under-examined component of theory related to internal whistleblowing, this effort contributes to management literature, extending the knowledge beyond a US context, and provides recommendation for managing individual bias with internal reporting systems. Brent R. MacNab is a faculty member in the discipline of International Business with the University of Sydney. Brent’s research interests focus on examination of cross-cultural and intra-cultural phenomena as related to management and human interaction issues like cultural intelligence, ethics management and workplace motivation. He has received two Fulbright Awards (Canada, 2002 and NAFTA focus 2003) for examination of his research in Canada, the U.S. and Mexico. In addition to faculty duties Brent also acts as a consultant to organizations examining issues related to cultural training and ethics management. Reginald Worthley is a faculty member with the University of Hawai'i at Manoa where he teaches coursework in applied quantitative analysis. He specializes in survey research on various cross-cultural issues. Recent studies include a web survey quantifying motivational drivers in the Japanese workplace, a comparative longitudinal study of managerial values in six countries and a NAFTA study of cultural identity as related to defined areas of ethics management.     

The Role of XML in Preparing Students for a Career in E-Commerce

Abstract

This essay asserts that for those students interested in pursuing a career in the information and data driven area of e-commerce, XML must be included as a required topic of study. This paper explains the basics of XML, as well as a few of related business specific derivatives, XBRL, cXML and ebXML, and concludes that students, especially marketing majors, interested in or planning a career in e-commerce must possess a working knowledge of XML and its derivatives.     

Using social media to report financial results

The growing influence of social media on financial performance reporting creates opportunities and challenges for both executives and corporate communications teams. This Accounting Matters feature provides background on current business reporting practices (including new SEC regulations) and insights from recent research on communication of financial results. The conclusion discusses future trends and provides recommendations for executives to consider when designing, implementing, and evaluating media and investor relations communication initiatives.     

Exploring the use of content analysis methodology in consumer research

Content analysis is a viable way to thematise consumer experiences. The purpose of this review study is to examine the use of content analysis in consumer research (1977–2017). The authors explore how content analysis has been used. The reviewed studies address consumer experiences. The results show that qualitative content analysis is not used as a method in its own right; it is more often applied as a supplement to quantitative testing. There is also a lack of rigorous reporting of methodologies in many studies. The systematic review provides four propositions, content analysis studies: 1) vary in execution and reporting; 2) have a tendency towards methodological vagueness; 3) do not apply content analysis as a sole method; 4) are versatile. The study can also serve as point of departure for novice researchers wishing to engage with content analysis research. We suggest that further research is needed to explore the use of qualitative methodologies in consumer research.     

Trajectories of sustainability reporting by MNCs

With increasing attention to sustainable business, reporting by MNCs about the social and environmental dimensions of their activities – alongside their economic impacts – has become rather common. While research has documented sustainability reporting and looked at reports’ contents, studies on MNC reporting as institutionalised phenomenon, considering evolving patterns at the firm level, have been lacking. This paper presents developments and trajectories of sustainability reporting by a panel of Fortune Global 250 firms, and also explores MNCs’ reporting trends in their sector-specific settings. Using three data points covering a period of nine years, five patterns are found: consistent reporters, late adopters, laggards, inconsistent reporters, and consistent non-reporters. Different dynamics can be seen in the various sectors, with some in which reporting has become established and others where it is more emerging. Many sectors show European frontrunners, particularly when it comes to publishing verified reports at a relatively early stage. Peculiarities and implications for research and practice are discussed.