{"id":"https://openalex.org/W2154163168","doi":"https://doi.org/10.2139/ssrn.1104245","title":"Assurance on XBRL for Financial Reporting","display_name":"Assurance on XBRL for Financial Reporting","publication_year":2008,"publication_date":"2008-01-01","ids":{"openalex":"https://openalex.org/W2154163168","doi":"https://doi.org/10.2139/ssrn.1104245","mag":"2154163168"},"language":"en","primary_location":{"id":"doi:10.2139/ssrn.1104245","doi":"https://doi.org/10.2139/ssrn.1104245","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1104245","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"volume":null,"type":"preprint","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.2139/ssrn.1104245","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5034441710","display_name":"David Plumlee","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I223532165","display_name":"University of Utah","ror":"https://ror.org/03r0ha626","country_code":"US","type":"education","lineage":["https://openalex.org/I223532165"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"David Plumlee","raw_affiliation_strings":["University of Utah - David Eccles School of Business, 1645 E Campus Center Dr, Salt Lake City, UT 84112-9303, United States","University of Utah - David Eccles School of Business"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Utah - David Eccles School of Business, 1645 E Campus Center Dr, Salt Lake City, UT 84112-9303, United States","institution_ids":["https://openalex.org/I223532165"]},{"raw_affiliation_string":"University of Utah - David Eccles School of Business","institution_ids":["https://openalex.org/I223532165"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5025633641","display_name":"Marlene Plumlee","orcid":"https://orcid.org/0000-0001-5742-5163","observed_orcids":["https://orcid.org/0000-0001-5742-5163"]},"institutions":[{"id":"https://openalex.org/I223532165","display_name":"University of Utah","ror":"https://ror.org/03r0ha626","country_code":"US","type":"education","lineage":["https://openalex.org/I223532165"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Marlene A. Plumlee","raw_affiliation_strings":["University of Utah - School of Accounting"],"raw_orcid":"https://orcid.org/0000-0001-5742-5163","affiliations":[{"raw_affiliation_string":"University of Utah - School of Accounting","institution_ids":["https://openalex.org/I223532165"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5034441710"],"corresponding_institution_ids":["https://openalex.org/I223532165"],"apc_list":null,"apc_paid":null,"fwci":null,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.9990000128746033},{"id":"https://openalex.org/keywords/assurance-services","display_name":"assurance services","score":0.5960000157356262},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.7269999980926514},{"id":"https://openalex.org/keywords/edgar","display_name":"EDGAR","score":0.8330000042915344},{"id":"https://openalex.org/keywords/error-definition","display_name":"error definition","score":0.44699999690055847},{"id":"https://openalex.org/keywords/materiality","display_name":"materiality","score":0.9760000109672546},{"id":"https://openalex.org/keywords/data-extraction","display_name":"data extraction","score":0.4690000116825104}],"concepts":[{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.9695854187011719},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6658110618591309},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.638976514339447},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.4905170798301697},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3518317937850952}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2139/ssrn.1104245","doi":"https://doi.org/10.2139/ssrn.1104245","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1104245","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"}],"best_oa_location":{"id":"doi:10.2139/ssrn.1104245","doi":"https://doi.org/10.2139/ssrn.1104245","is_oa":true,"landing_page_url":"https://doi.org/10.2139/ssrn.1104245","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":6,"referenced_works":["https://openalex.org/W1987718081","https://openalex.org/W2043298609","https://openalex.org/W2096905055","https://openalex.org/W2116073721","https://openalex.org/W2184531180","https://openalex.org/W4238125580"],"related_works":["https://openalex.org/W1770210233","https://openalex.org/W2046661151","https://openalex.org/W1977308492","https://openalex.org/W3125729824","https://openalex.org/W1687955440","https://openalex.org/W2012683599","https://openalex.org/W2027652500","https://openalex.org/W2116073721","https://openalex.org/W2119120786","https://openalex.org/W7098746490"],"abstract_inverted_index":null,"counts_by_year":[{"year":2020,"cited_by_count":4},{"year":2018,"cited_by_count":2},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
