Diane Janvrin - Academia.edu (original) (raw)

Papers by Diane Janvrin

Current Issues in Auditing, Dec 1, 2016

The views expressed in this comment letter are those of the participating members of the Auditing... more The views expressed in this comment letter are those of the participating members of the Auditing Standards Committee and do not reflect an official position of the American Accounting Association. In addition, the comments reflect the overall consensus view of the Committee, not necessarily the views of every individual member. This commentary was submitted to Current Issues in Auditing by the Standards Committee of the Auditing Section of the American Accounting Association and is published so as to more widely disseminate the work by this committee of the Auditing Section. While the commentary has been edited for grammatical and spelling errors, it is not subject to the journal's normal review process.

Issues in Accounting Education, Aug 1, 2008

In the past two decades, computing applications developed by non-system professionals have increa... more In the past two decades, computing applications developed by non-system professionals have increased dramatically throughout the professional accounting and business community. Unfortunately, prior research indicates that many end-user computing applications such as spreadsheets contain difficult-to-detect errors. Relying on these error-prone applications, professionals may make inappropriate decisions that can negatively impact financial results. This case enhances students' understanding of end-user computing risk by illustrating the difficulty of detecting errors in spreadsheets. Furthermore, this case helps students improve their ability to detect spreadsheet errors.

Journal of Information Systems, Sep 1, 2003

This instructional case uses role play to provide students in accounting information systems or a... more This instructional case uses role play to provide students in accounting information systems or auditing with experience in evaluating a firm's internal control environment to assess the likelihood of errors and fraud. The objective is to illustrate how role play can reinforce two important systems/auditing topics: internal control evaluation and fraud detection. The case provides a framework for the discussion of internal control and fraud detection concepts developed in audit standards.

Current Issues in Auditing, Sep 1, 2015

Paper) to seek information and input on the potential need to improve standards related to the au... more Paper) to seek information and input on the potential need to improve standards related to the auditor's use of the work of specialists. The Board requested input from investors, accounting firms, specialists, companies, and others (such as academics) about (1) current practices, (2) the potential need for changes, and (3) possible alternative regulatory approaches, and any associated economic implications, for potential improvement in standards related to oversight and assessing the objectivity of employed and engaged specialists. The comment period ended July 31, 2015. This commentary summarizes the contributors' views on selected questions posed in the Staff Consultation Paper.

Issues in Accounting Education, 2022

ABSTRACTIn today's business world, it is essential that accountants be concerned about cybers... more ABSTRACTIn today's business world, it is essential that accountants be concerned about cybersecurity in their organizations and in the work they perform. Despite increasing importance as well as regulatory and professional emphasis, most accounting curricula limit cybersecurity coverage to accounting information systems courses. We argue that cybersecurity concepts should be introduced at all levels of the accounting curriculum, and we provide six short, open-ended cases that highlight the relationship between cybersecurity and the accounting curriculum. Instructors can assign one or more of these cases as individual or group exercises in introductory, core, and/or advanced accounting classes. The cases address cybersecurity disclosure issues in financial reporting, the impact of a client cybersecurity breach on financial audit, the risks to tax preparers of storing personally identifiable information, calculating and evaluating the costs of cybersecurity breaches, and examining...

Journal of Information Systems, 2019

Auditing Standard No. 5 requires that auditors integrate their evaluation of large issuers' i... more Auditing Standard No. 5 requires that auditors integrate their evaluation of large issuers' internal control over financial reporting (ICFR) into their financial statement audit process, but the PCAOB warns that auditors may not adequately test related manual and systems internal controls. We use a multiple method approach to examine how auditors evaluate one important component of ICFR, the financial close process, and whether they evaluate it differently when conducting a SOX 404(b) integrated versus a financial statement audit. Interviewees relied heavily on walkthroughs, and tended to perform only cursory reviews of entity-level controls related to the financial close process. In addition, they often failed to test the link between the general ledger and supporting systems, including evaluating related access controls. Financial statement-only auditors were more likely to re-perform key controls than rely on cursory walkthroughs. Auditors performing integrated audits appeare...

SSRN Electronic Journal, 2018

The Public Company Accounting Oversight Board (PCAOB) inspection process identifies deficiencies ... more The Public Company Accounting Oversight Board (PCAOB) inspection process identifies deficiencies related to how firms conduct audits. Our work extends prior research by examining the type of internal control audit deficiencies (entity-level or application-level). Internal control audit deficiencies of both types may increase the risk of material misstatement, so the PCAOB is concerned with whether audit firms are performing appropriate procedures to identify entity-level and application-level internal control audit deficiencies, including those involving information technology general controls (ITGCs). Using text analysis to examine audit deficiencies by internal control type and firm size, we find that PCAOB inspection reports identify significantly more application-level than entity-level control audit deficiencies. Application-level control deficiencies generally involve revenue, inventory, and accounts receivable accounts whereas entity-level deficiencies often involve lack of centralized controls or controls over period end financial reporting. The number of application-level deficiencies identified for both Big 4 and second-tier firms varied between inspection years 2010 and 2015. However, the number of entity-level deficiencies, including ITGCs for both Big 4 and second-tier firms, held nearly steady during the period. Our findings should be of interest to practicing accountants, regulators, and other users of PCAOB inspection reports.

Journal of Information Systems, 2018

ABSTRACTAccounting firms, corporations, and nonprofits use social technology to attract and devel... more ABSTRACTAccounting firms, corporations, and nonprofits use social technology to attract and develop employees, manage business intelligence, innovate business processes, engage clients, customers, and members, and disseminate information to investors and regulators. Despite its benefits, social technology's unique reach and speed create new risks for managers, accountants, and auditors. Based upon prior research and modifications to Kaplan and Norton's (2004) balanced scorecard and the COSO (2017) Enterprise Risk Management framework, we develop an Integrated Social Technology Strategy and Risk Management Framework to model risk management during strategy selection and implementation. A field investigation involving three large accounting organizations supports the framework's representativeness for the accounting profession. This research identifies significant benefits, risks, and effective risk management controls for social technology strategies, from governance to m...

AIS Educator Journal, 2010

Competent computing skills are critical for successful business operations and the accountants wh... more Competent computing skills are critical for successful business operations and the accountants who sustain them. Developing competent skills requires not only knowledgeable trainers but also facilities able to support and deliver instruction to accounting trainees in efficient ways. Technology-equipped training environments have long been espoused as essential environments needed to speed delivery and enhance the learning experience of trainees. This study examined the impact of training environment on knowledge and skill set development. Results suggest that there are limitations to the extent to which technology-equipped training environments influence learning.

Journal of Information Systems, 2017

ABSTRACTAudit firms use information technology (IT) to improve audit quality, effectiveness, and ... more ABSTRACTAudit firms use information technology (IT) to improve audit quality, effectiveness, and efficiency. While audit IT has evolved over the past decade, limited guidance is available to assist practitioners in determining how IT can be used. Our research objectives are fourfold. First, we examine to what extent auditors use and assess the perceived importance of IT in their audits. Second, we look at different-sized firms to determine whether IT adoption and implementation decisions differ by firm size. Third, we investigate changes in auditors' use and perceived importance of IT over the past decade. Fourth, we examine whether IT has impacted the communication modes used by auditors when reviewing workpapers and fraud brainstorming. Overall, Big 4 auditors were not significantly more likely to use IT than non-Big 4 auditors, suggesting that the dominance of the Big 4 firms' use of IT has lessened. In fact, there are a few applications where non-Big 4 auditors appear to...

Review of Business Information Systems (RBIS), 2010

The past decade has witnessed a technological revolution fueled by the widespread use of the Inte... more The past decade has witnessed a technological revolution fueled by the widespread use of the Internet, web technologies, and their applications. Within financial reporting, proponents of extensible Business Reporting Language (XBRL) argue that XBRL will revolutionize financial reporting since it allows corporate financial information to be aggregated, transmitted, and analyzed quicker and more accurately (Hoffman and Strand 2001; Hannon 2002; Bovee et al. 2005; Willis 2005; Cox 2006). The SEC recently mandated that publicly traded companies furnish financial information in XBRL format (Rummel 2008; SEC 2009a). Thus, the purpose of this project is to provide researchers with a framework for examining the process financial statement preparers use to create XBRL instance documents. Further, the paper (1) demonstrates how the framework may be used, (2) raises unanswered questions, and (3) suggests avenues for future research.

Journal of Accounting Education, 2017

This commentary introduces the ''Big Data" (hereafter, Big Data) Special Issue of the Journal of ... more This commentary introduces the ''Big Data" (hereafter, Big Data) Special Issue of the Journal of Accounting Education. We argue that while the data sets are now larger than ever before and better data analytic software is available, the primary goal of accounting has always been the same-to create and provide information to internal and external decision makers. In addition, this commentary identifies resources for incorporating Big Data into the classroom. These resources include links to free datasets, software tools, cases, and class slides. Finally, we conclude with a discussion of the articles in this Special Issue and how they fit into the existing Big Data literature.

Http Dx Doi Org 10 2308 Ciia 51101, Mar 1, 2015

Accounting Horizons, 2015

SYNOPSISThe business use of data analytics is growing rapidly in the accounting environment. Simi... more SYNOPSISThe business use of data analytics is growing rapidly in the accounting environment. Similar to many new systems that involve accounting information, data analytics has fundamentally changed task processes, particularly those tasks that provide inference, prediction, and assurance to decision-makers. Thus, accounting researchers and practitioners must consider data analytics and its impact on accounting practice in their work. This paper uses the organizing principles from Mauldin and Ruchala's (1999) meta-theory of accounting information systems (AIS) to identify current data analytics use, examine how data analytics impacts the accounting environment, and discuss challenges and research opportunities.

SSRN Electronic Journal, 2011

U.S. adoption of search-facilitating technology has been slow and several constituencies question... more U.S. adoption of search-facilitating technology has been slow and several constituencies question whether investors will choose to use the XBRL-formatted information the Securities and Exchange Commission (SEC) is now requiring companies to provide. Unlike prior research, we use an exclusive choice experimental design to examine (1) which reporting technology nonprofessional investors will choose to complete a financial analysis task (XBRL-enabled, portable document file, or spreadsheet) and (2) why they choose the specific technology. We found 66 percent of nonprofessional investor proxies chose to use XBRL-enabled technology, while 34 percent chose spreadsheets. Participants who chose XBRL-enabled technology perceived it reduces the time required to complete the task (i.e., increases task efficiency) while participants who chose spreadsheets indicated their technology choice was driven by amount of prior experience with that technology. Our findings have implications for the technology choice literature, regulators mandating or considering mandating XBRL-based reporting, and XBRL-enabled technology adoption.

SSRN Electronic Journal, 2011

Proponents argue that financial statements created using eXtensible Business Reporting Language (... more Proponents argue that financial statements created using eXtensible Business Reporting Language (XBRL) will provide more transparent data for users performing financial statement analysis. The more transparent data will simplify the analysis task and allow users to focus more quickly on the financial information they perceive as important. However, U.S. adoption of XBRL-enabled technology has been slow and several standard setters and academics question whether investors will choose to use the XBRL-formatted information the Securities and Exchange Commission (SEC) is now requiring companies to provide. Further, the extant choice literature documents several instances where technology created for a specific purpose was not chosen by the intended users. Therefore, our study examines (1) whether users of financial information (investors) will choose XBRL-enabled technology for financial statement analysis rather than more familiar technologies (i.e., portable document files (PDF) and spreadsheets (Excel)) and (2) why they choose the specific technology. XBRL, Excel or PDF? The Effects of Technology Choice on the Analysis of Financial Information I.

Journal of Information Systems, 2015

ABSTRACTDuring the promotion and tenure process, most institutions evaluate whether the candidate... more ABSTRACTDuring the promotion and tenure process, most institutions evaluate whether the candidate has published in high-quality research journals. This study examines the perceived impact of the Journal of Information Systems (JIS) on the promotion and tenure process. The research surveys 149 accounting information systems professors and 36 accounting department leaders. Results suggest that 62 percent of respondents indicated the JIS was very impactful on the promotion and tenure process, while 34 percent perceived the journal to play only a supportive role to higher-ranked journals. Further, senior scholars hold a higher perception of JIS's impact, while those who have served as external reviewers for promotion and tenure committees hold lower perceptions. Finally, results indicate a negative association between perceived promotion and tenure impact and whether the respondent is from a private institution, a larger-sized institution, and if the institution offers a doctoral pr...

Journal of Information Systems, 2012

ABSTRACTThe Securities and Exchange Commission (SEC) recently mandated that publicly traded compa... more ABSTRACTThe Securities and Exchange Commission (SEC) recently mandated that publicly traded companies furnish their financial statements in XBRL format. However, researchers and practitioners question whether companies are adequately prepared to implement XBRL, and whether software tools and guidance exist to lead preparers through the process of creating XBRL-related documents.This paper describes how early mandate adopters implemented XBRL reporting. Four themes emerged from our analysis: management support and involvement, implementation approach, organizational readiness or expertise, and control over the XBRL reporting process. Our study contributes to a more complete understanding of how companies implement XBRL by providing a basis for accounting researchers to identify current implementation issues and future research opportunities. Furthermore, we provide educators with a characterization of how companies implement XBRL, thereby facilitating their classroom coverage of this...

Current Issues in Auditing, Dec 1, 2016

The views expressed in this comment letter are those of the participating members of the Auditing... more The views expressed in this comment letter are those of the participating members of the Auditing Standards Committee and do not reflect an official position of the American Accounting Association. In addition, the comments reflect the overall consensus view of the Committee, not necessarily the views of every individual member. This commentary was submitted to Current Issues in Auditing by the Standards Committee of the Auditing Section of the American Accounting Association and is published so as to more widely disseminate the work by this committee of the Auditing Section. While the commentary has been edited for grammatical and spelling errors, it is not subject to the journal's normal review process.

Issues in Accounting Education, Aug 1, 2008

In the past two decades, computing applications developed by non-system professionals have increa... more In the past two decades, computing applications developed by non-system professionals have increased dramatically throughout the professional accounting and business community. Unfortunately, prior research indicates that many end-user computing applications such as spreadsheets contain difficult-to-detect errors. Relying on these error-prone applications, professionals may make inappropriate decisions that can negatively impact financial results. This case enhances students' understanding of end-user computing risk by illustrating the difficulty of detecting errors in spreadsheets. Furthermore, this case helps students improve their ability to detect spreadsheet errors.

Journal of Information Systems, Sep 1, 2003

This instructional case uses role play to provide students in accounting information systems or a... more This instructional case uses role play to provide students in accounting information systems or auditing with experience in evaluating a firm's internal control environment to assess the likelihood of errors and fraud. The objective is to illustrate how role play can reinforce two important systems/auditing topics: internal control evaluation and fraud detection. The case provides a framework for the discussion of internal control and fraud detection concepts developed in audit standards.

Current Issues in Auditing, Sep 1, 2015

Paper) to seek information and input on the potential need to improve standards related to the au... more Paper) to seek information and input on the potential need to improve standards related to the auditor's use of the work of specialists. The Board requested input from investors, accounting firms, specialists, companies, and others (such as academics) about (1) current practices, (2) the potential need for changes, and (3) possible alternative regulatory approaches, and any associated economic implications, for potential improvement in standards related to oversight and assessing the objectivity of employed and engaged specialists. The comment period ended July 31, 2015. This commentary summarizes the contributors' views on selected questions posed in the Staff Consultation Paper.

Issues in Accounting Education, 2022

ABSTRACTIn today's business world, it is essential that accountants be concerned about cybers... more ABSTRACTIn today's business world, it is essential that accountants be concerned about cybersecurity in their organizations and in the work they perform. Despite increasing importance as well as regulatory and professional emphasis, most accounting curricula limit cybersecurity coverage to accounting information systems courses. We argue that cybersecurity concepts should be introduced at all levels of the accounting curriculum, and we provide six short, open-ended cases that highlight the relationship between cybersecurity and the accounting curriculum. Instructors can assign one or more of these cases as individual or group exercises in introductory, core, and/or advanced accounting classes. The cases address cybersecurity disclosure issues in financial reporting, the impact of a client cybersecurity breach on financial audit, the risks to tax preparers of storing personally identifiable information, calculating and evaluating the costs of cybersecurity breaches, and examining...

Journal of Information Systems, 2019

Auditing Standard No. 5 requires that auditors integrate their evaluation of large issuers' i... more Auditing Standard No. 5 requires that auditors integrate their evaluation of large issuers' internal control over financial reporting (ICFR) into their financial statement audit process, but the PCAOB warns that auditors may not adequately test related manual and systems internal controls. We use a multiple method approach to examine how auditors evaluate one important component of ICFR, the financial close process, and whether they evaluate it differently when conducting a SOX 404(b) integrated versus a financial statement audit. Interviewees relied heavily on walkthroughs, and tended to perform only cursory reviews of entity-level controls related to the financial close process. In addition, they often failed to test the link between the general ledger and supporting systems, including evaluating related access controls. Financial statement-only auditors were more likely to re-perform key controls than rely on cursory walkthroughs. Auditors performing integrated audits appeare...

SSRN Electronic Journal, 2018

The Public Company Accounting Oversight Board (PCAOB) inspection process identifies deficiencies ... more The Public Company Accounting Oversight Board (PCAOB) inspection process identifies deficiencies related to how firms conduct audits. Our work extends prior research by examining the type of internal control audit deficiencies (entity-level or application-level). Internal control audit deficiencies of both types may increase the risk of material misstatement, so the PCAOB is concerned with whether audit firms are performing appropriate procedures to identify entity-level and application-level internal control audit deficiencies, including those involving information technology general controls (ITGCs). Using text analysis to examine audit deficiencies by internal control type and firm size, we find that PCAOB inspection reports identify significantly more application-level than entity-level control audit deficiencies. Application-level control deficiencies generally involve revenue, inventory, and accounts receivable accounts whereas entity-level deficiencies often involve lack of centralized controls or controls over period end financial reporting. The number of application-level deficiencies identified for both Big 4 and second-tier firms varied between inspection years 2010 and 2015. However, the number of entity-level deficiencies, including ITGCs for both Big 4 and second-tier firms, held nearly steady during the period. Our findings should be of interest to practicing accountants, regulators, and other users of PCAOB inspection reports.

Journal of Information Systems, 2018

ABSTRACTAccounting firms, corporations, and nonprofits use social technology to attract and devel... more ABSTRACTAccounting firms, corporations, and nonprofits use social technology to attract and develop employees, manage business intelligence, innovate business processes, engage clients, customers, and members, and disseminate information to investors and regulators. Despite its benefits, social technology's unique reach and speed create new risks for managers, accountants, and auditors. Based upon prior research and modifications to Kaplan and Norton's (2004) balanced scorecard and the COSO (2017) Enterprise Risk Management framework, we develop an Integrated Social Technology Strategy and Risk Management Framework to model risk management during strategy selection and implementation. A field investigation involving three large accounting organizations supports the framework's representativeness for the accounting profession. This research identifies significant benefits, risks, and effective risk management controls for social technology strategies, from governance to m...

AIS Educator Journal, 2010

Competent computing skills are critical for successful business operations and the accountants wh... more Competent computing skills are critical for successful business operations and the accountants who sustain them. Developing competent skills requires not only knowledgeable trainers but also facilities able to support and deliver instruction to accounting trainees in efficient ways. Technology-equipped training environments have long been espoused as essential environments needed to speed delivery and enhance the learning experience of trainees. This study examined the impact of training environment on knowledge and skill set development. Results suggest that there are limitations to the extent to which technology-equipped training environments influence learning.

Journal of Information Systems, 2017

ABSTRACTAudit firms use information technology (IT) to improve audit quality, effectiveness, and ... more ABSTRACTAudit firms use information technology (IT) to improve audit quality, effectiveness, and efficiency. While audit IT has evolved over the past decade, limited guidance is available to assist practitioners in determining how IT can be used. Our research objectives are fourfold. First, we examine to what extent auditors use and assess the perceived importance of IT in their audits. Second, we look at different-sized firms to determine whether IT adoption and implementation decisions differ by firm size. Third, we investigate changes in auditors' use and perceived importance of IT over the past decade. Fourth, we examine whether IT has impacted the communication modes used by auditors when reviewing workpapers and fraud brainstorming. Overall, Big 4 auditors were not significantly more likely to use IT than non-Big 4 auditors, suggesting that the dominance of the Big 4 firms' use of IT has lessened. In fact, there are a few applications where non-Big 4 auditors appear to...

Review of Business Information Systems (RBIS), 2010

The past decade has witnessed a technological revolution fueled by the widespread use of the Inte... more The past decade has witnessed a technological revolution fueled by the widespread use of the Internet, web technologies, and their applications. Within financial reporting, proponents of extensible Business Reporting Language (XBRL) argue that XBRL will revolutionize financial reporting since it allows corporate financial information to be aggregated, transmitted, and analyzed quicker and more accurately (Hoffman and Strand 2001; Hannon 2002; Bovee et al. 2005; Willis 2005; Cox 2006). The SEC recently mandated that publicly traded companies furnish financial information in XBRL format (Rummel 2008; SEC 2009a). Thus, the purpose of this project is to provide researchers with a framework for examining the process financial statement preparers use to create XBRL instance documents. Further, the paper (1) demonstrates how the framework may be used, (2) raises unanswered questions, and (3) suggests avenues for future research.

Journal of Accounting Education, 2017

This commentary introduces the ''Big Data" (hereafter, Big Data) Special Issue of the Journal of ... more This commentary introduces the ''Big Data" (hereafter, Big Data) Special Issue of the Journal of Accounting Education. We argue that while the data sets are now larger than ever before and better data analytic software is available, the primary goal of accounting has always been the same-to create and provide information to internal and external decision makers. In addition, this commentary identifies resources for incorporating Big Data into the classroom. These resources include links to free datasets, software tools, cases, and class slides. Finally, we conclude with a discussion of the articles in this Special Issue and how they fit into the existing Big Data literature.

Http Dx Doi Org 10 2308 Ciia 51101, Mar 1, 2015

Accounting Horizons, 2015

SYNOPSISThe business use of data analytics is growing rapidly in the accounting environment. Simi... more SYNOPSISThe business use of data analytics is growing rapidly in the accounting environment. Similar to many new systems that involve accounting information, data analytics has fundamentally changed task processes, particularly those tasks that provide inference, prediction, and assurance to decision-makers. Thus, accounting researchers and practitioners must consider data analytics and its impact on accounting practice in their work. This paper uses the organizing principles from Mauldin and Ruchala's (1999) meta-theory of accounting information systems (AIS) to identify current data analytics use, examine how data analytics impacts the accounting environment, and discuss challenges and research opportunities.

SSRN Electronic Journal, 2011

U.S. adoption of search-facilitating technology has been slow and several constituencies question... more U.S. adoption of search-facilitating technology has been slow and several constituencies question whether investors will choose to use the XBRL-formatted information the Securities and Exchange Commission (SEC) is now requiring companies to provide. Unlike prior research, we use an exclusive choice experimental design to examine (1) which reporting technology nonprofessional investors will choose to complete a financial analysis task (XBRL-enabled, portable document file, or spreadsheet) and (2) why they choose the specific technology. We found 66 percent of nonprofessional investor proxies chose to use XBRL-enabled technology, while 34 percent chose spreadsheets. Participants who chose XBRL-enabled technology perceived it reduces the time required to complete the task (i.e., increases task efficiency) while participants who chose spreadsheets indicated their technology choice was driven by amount of prior experience with that technology. Our findings have implications for the technology choice literature, regulators mandating or considering mandating XBRL-based reporting, and XBRL-enabled technology adoption.

SSRN Electronic Journal, 2011

Proponents argue that financial statements created using eXtensible Business Reporting Language (... more Proponents argue that financial statements created using eXtensible Business Reporting Language (XBRL) will provide more transparent data for users performing financial statement analysis. The more transparent data will simplify the analysis task and allow users to focus more quickly on the financial information they perceive as important. However, U.S. adoption of XBRL-enabled technology has been slow and several standard setters and academics question whether investors will choose to use the XBRL-formatted information the Securities and Exchange Commission (SEC) is now requiring companies to provide. Further, the extant choice literature documents several instances where technology created for a specific purpose was not chosen by the intended users. Therefore, our study examines (1) whether users of financial information (investors) will choose XBRL-enabled technology for financial statement analysis rather than more familiar technologies (i.e., portable document files (PDF) and spreadsheets (Excel)) and (2) why they choose the specific technology. XBRL, Excel or PDF? The Effects of Technology Choice on the Analysis of Financial Information I.

Journal of Information Systems, 2015

ABSTRACTDuring the promotion and tenure process, most institutions evaluate whether the candidate... more ABSTRACTDuring the promotion and tenure process, most institutions evaluate whether the candidate has published in high-quality research journals. This study examines the perceived impact of the Journal of Information Systems (JIS) on the promotion and tenure process. The research surveys 149 accounting information systems professors and 36 accounting department leaders. Results suggest that 62 percent of respondents indicated the JIS was very impactful on the promotion and tenure process, while 34 percent perceived the journal to play only a supportive role to higher-ranked journals. Further, senior scholars hold a higher perception of JIS's impact, while those who have served as external reviewers for promotion and tenure committees hold lower perceptions. Finally, results indicate a negative association between perceived promotion and tenure impact and whether the respondent is from a private institution, a larger-sized institution, and if the institution offers a doctoral pr...

Journal of Information Systems, 2012

ABSTRACTThe Securities and Exchange Commission (SEC) recently mandated that publicly traded compa... more ABSTRACTThe Securities and Exchange Commission (SEC) recently mandated that publicly traded companies furnish their financial statements in XBRL format. However, researchers and practitioners question whether companies are adequately prepared to implement XBRL, and whether software tools and guidance exist to lead preparers through the process of creating XBRL-related documents.This paper describes how early mandate adopters implemented XBRL reporting. Four themes emerged from our analysis: management support and involvement, implementation approach, organizational readiness or expertise, and control over the XBRL reporting process. Our study contributes to a more complete understanding of how companies implement XBRL by providing a basis for accounting researchers to identify current implementation issues and future research opportunities. Furthermore, we provide educators with a characterization of how companies implement XBRL, thereby facilitating their classroom coverage of this...