{"id":"https://openalex.org/W296752881","doi":null,"title":"Business Reporting: What Comes Next?","display_name":"Business Reporting: What Comes Next?","publication_year":1997,"publication_date":"1997-02-01","ids":{"openalex":"https://openalex.org/W296752881","mag":"296752881"},"language":"en","primary_location":{"id":"mag:296752881","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1G1-19104722/business-reporting-what-comes-next","pdf_url":null,"source":{"id":"https://openalex.org/S2764687399","display_name":"Journal of accountancy online/Journal of accountancy","issn_l":"0021-8448","issn":["0021-8448"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","jufo-1"],"host_organization":"https://openalex.org/P4320800682","host_organization_name":"American Institute of Certified Public Accountants","host_organization_lineage":["https://openalex.org/P4320800682"],"host_organization_lineage_names":["American Institute of Certified Public Accountants"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of accountancy online/Journal of accountancy","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5025641587","display_name":"Daniel J. Noll","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Daniel J. Noll","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5012846546","display_name":"Jerry J. Weygandt","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jerry J. Weygandt","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":4.0932,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.94516554,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":94},"biblio":{"volume":"183","issue":"2","first_page":"59","last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9678000211715698,"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"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9678000211715698,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.014100000262260437,"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/T13794","display_name":"Financial Reporting and XBRL","score":0.013899999670684338,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-reporting-reform","display_name":"financial reporting reform","score":0.7860000133514404},{"id":"https://openalex.org/keywords/american-institute-of-certified-public-accountants","display_name":"AICPA","score":0.621999979019165},{"id":"https://openalex.org/keywords/fasb","display_name":"FASB","score":0.7279999852180481},{"id":"https://openalex.org/keywords/financial-reporting-model","display_name":"financial reporting model","score":0.5759999752044678},{"id":"https://openalex.org/keywords/user-information-needs","display_name":"user information needs","score":0.6340000033378601},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.492000013589859},{"id":"https://openalex.org/keywords/accounting-standard-setting","display_name":"accounting standard setting","score":0.43299999833106995},{"id":"https://openalex.org/keywords/regulatory-reform","display_name":"regulatory reform","score":0.36399999260902405}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5435419678688049},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5193535089492798},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4564100205898285},{"id":"https://openalex.org/C2779146283","wikidata":"https://www.wikidata.org/wiki/Q5001933","display_name":"Business reporting","level":3,"score":0.4188324809074402},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3833732306957245},{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.2503301501274109},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.1582801640033722}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:296752881","doi":null,"is_oa":false,"landing_page_url":"https://www.questia.com/library/journal/1G1-19104722/business-reporting-what-comes-next","pdf_url":null,"source":{"id":"https://openalex.org/S2764687399","display_name":"Journal of accountancy online/Journal of accountancy","issn_l":"0021-8448","issn":["0021-8448"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","jufo-1"],"host_organization":"https://openalex.org/P4320800682","host_organization_name":"American Institute of Certified Public Accountants","host_organization_lineage":["https://openalex.org/P4320800682"],"host_organization_lineage_names":["American Institute of Certified Public Accountants"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Journal of accountancy online/Journal of accountancy","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W279371661","https://openalex.org/W7164657523","https://openalex.org/W2297441675","https://openalex.org/W7100438359","https://openalex.org/W254091718","https://openalex.org/W2119914838","https://openalex.org/W2188594131","https://openalex.org/W2290658410","https://openalex.org/W1531370134","https://openalex.org/W300679308"],"abstract_inverted_index":{"Where":[0],"is":[1,263,337],"financial":[2,42,99,113,135,154,172,231,500],"reporting":[3,16,43,155,173,195,232,285,377,458,507],"heading?":[4],"The":[5,86,108,130,343,369,436,520],"21st":[6],"century":[7],"holds":[8],"many":[9,168,254,577],"surprises,":[10],"but":[11],"the":[12,18,34,68,75,120,147,153,164,203,209,214,222,227,249,256,260,282,291,304,312,322,333,353,361,372,380,384,390,395,400,417,440,465,468,473,476,486,492,497,502,541,548,551,557,569,579,598],"model":[13,192,270,286,378,570],"for":[14,183,208,314,324,491],"business":[15,84,177,194,284,457,506,530],"in":[17,83,248,287,332,340,456,512,582],"future":[19,588],"may":[20],"already":[21,404],"have":[22,31,244],"been":[23],"created.":[24],"A":[25,54],"little":[26],"more":[27,175],"than":[28],"two":[29],"years":[30],"passed":[32],"since":[33,399],"American":[35],"Institute":[36],"of":[37,67,77,98,119,160,193,251,255,303,387,389,445,467,475,485,499,529,550,578,590],"CPAs":[38],"special":[39],"committee":[40,88,166,216,234,402,503],"on":[41,205,221,267,281,308,352,568,597],"(the":[44],"Jenkins":[45,87,165,215,373,401],"committee)":[46],"issued":[47],"its":[48,268],"report,":[49],"Improving":[50],"Business":[51],"Reporting":[52,310,331],"-":[53,94,101],"Customer":[55],"Focus.":[56],"In":[57,145,472,575],"that":[58,65,112,134,509],"short":[59],"time,":[60],"it":[61,162,383],"has":[62,80],"become":[63],"apparent":[64],"some":[66,141,393],"committee's":[69,257,374],"recommendations":[70,169,217,354],"are":[71,247],"critical":[72],"and":[73,92,102,105,127,186,242,311,317,327,335,355,412,488,527,538,544,562,571],"deserve":[74],"attention":[76],"everyone":[78],"who":[79],"an":[81,116,297],"interest":[82],"reporting.":[85,178],"extensively":[89],"interviewed":[90],"investors":[91],"creditors":[93],"both":[95],"important":[96,117],"users":[97,122,411,526],"information":[100,121,143,200,358],"heard":[103],"good":[104,109],"bad":[106,131],"news.":[107],"news":[110,132],"was":[111,133,182,419,442,510],"statements":[114,136],"were":[115,138,218,346],"component":[118],"needed":[123],"to":[124,170,188,196,224,235,265,299,347,359,366,406,409,424,428,463,495,546,585],"make":[125],"investment":[126],"credit":[128],"decisions.":[129],"apparently":[137],"not":[139,219,338,443],"meeting":[140],"key":[142,180],"needs.":[144,201],"short,":[146],"users'":[148,199],"message":[149],"was:":[150],"Don't":[151],"scrap":[152],"system,":[156],"improve":[157,496],"it.":[158],"Because":[159],"what":[161,587],"heard,":[163],"made":[167,478],"enhance":[171],"or,":[174],"broadly,":[176],"Its":[179],"recommendation":[181],"standard":[184,240,426,536,560],"setters":[185,241,275,427,537],"regulators":[187,243,539],"develop":[189],"a":[190,230,420,446,453,505],"comprehensive":[191,269,376,470,553],"better":[197],"meet":[198],"(See":[202],"exhibit":[204],"page":[206,518],"61":[207],"proposed":[210,283,375,469,552,599],"model.)":[211],"To":[212],"ensure":[213],"left":[220],"shelf":[223],"collect":[225],"dust,":[226],"AICPA":[228,305],"formed":[229],"coordinating":[233,437],"follow":[236],"up.":[237],"For":[238,259],"now,":[239],"addressed,":[245],"or":[246],"process":[250],"dealing":[252],"with,":[253],"recommendations.":[258,391],"future,":[261],"momentum":[262],"building":[264],"act":[266],"recommendation.":[271],"BUILDING":[272],"MOMENTUM":[273],"Standard":[274],"took":[276],"their":[277,432,566],"first":[278,422,447],"formal":[279],"action":[280],"February":[288],"1996,":[289],"when":[290],"Financial":[292,309,330],"Accounting":[293],"Standards":[294],"Board":[295],"released":[296],"Invitation":[298],"Comment":[300],"(ITC),":[301],"Recommendations":[302],"Special":[306],"Committee":[307],"Association":[313,323],"Investment":[315,325],"Management":[316,326],"Research.":[318],"(The":[319],"report":[320],"by":[321,479],"Research":[328],"[AIMR],":[329],"1990's":[334],"Beyond,":[336],"covered":[339],"this":[341],"article.)":[342],"ITC's":[344],"objectives":[345],"(1)":[348],"get":[349],"respondents'":[350],"views":[351,567],"(2)":[356],"generate":[357],"help":[360],"FASB":[362,381],"decide":[363,586],"how":[364],"best":[365],"address":[367],"them.":[368],"ITC":[370,396,441],"emphasized":[371],"because":[379],"considered":[382],"most":[385],"challenging":[386],"all":[388,450],"While":[392],"criticized":[394],"as":[397],"unnecessary":[398],"had":[403],"gone":[405],"great":[407],"lengths":[408],"solicit":[410],"preparers'":[413],"views,":[414],"others":[415],"believed":[416],"invitation":[418],"wise":[421],"step":[423],"allow":[425],"hear":[429],"directly":[430],"from":[431,540,556],"constituents":[433],"before":[434],"proceeding.":[435],"committee,":[438],"sensing":[439],"enough":[444],"step,":[448],"thought":[449],"parties":[451],"with":[452],"personal":[454],"stake":[455],"should":[459,594],"be":[460,595],"brought":[461,522],"together":[462,523],"discuss":[464,547],"merits":[466],"model.":[471,554,600],"spirit":[474],"call":[477],"Commissioner":[480],"Steven":[481],"M.":[482],"H.":[483],"Wallman":[484],"Securities":[487],"Exchange":[489],"Commission":[490],"accounting":[493],"profession":[494],"relevance":[498],"reporting,":[501],"organized":[504],"symposium":[508,521],"held":[511],"October":[513],"1996":[514],"(see":[515],"JofA,":[516],"Dec.96,":[517],"14).":[519],"approximately":[524],"100":[525],"preparers":[528],"information,":[531],"CPA":[532],"public":[533],"practitioners,":[534],"academics,":[535],"United":[542],"States":[543],"Canada":[545],"elements":[549],"Panelists":[555],"user,":[558],"preparer,":[559],"setter":[561],"regulator":[563],"communities":[564],"gave":[565],"answered":[572],"audience":[573],"questions.":[574],"addition,":[576],"attendees":[580],"participated":[581],"breakout":[583],"groups":[584],"courses":[589],"action,":[591],"if":[592],"any,":[593],"taken":[596],"\u2026":[601]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2014,"cited_by_count":1}],"updated_date":"2025-10-10T17:16:08.811792","created_date":"2016-06-24T00:00:00"}