{"id":"https://openalex.org/W1994139964","doi":"https://doi.org/10.1016/s1467-0895(00)00012-9","title":"The production and use of semantically rich accounting reports on the Internet: XML and XBRL","display_name":"The production and use of semantically rich accounting reports on the Internet: XML and XBRL","publication_year":2001,"publication_date":"2001-01-01","ids":{"openalex":"https://openalex.org/W1994139964","doi":"https://doi.org/10.1016/s1467-0895(00)00012-9","mag":"1994139964"},"language":"en","primary_location":{"id":"doi:10.1016/s1467-0895(00)00012-9","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1467-0895(00)00012-9","pdf_url":null,"source":{"id":"https://openalex.org/S38901890","display_name":"International Journal of Accounting Information Systems","issn_l":"1467-0895","issn":["1467-0895","1873-4723"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"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/A5063194122","display_name":"Roger Debreceny","orcid":"https://orcid.org/0000-0002-1526-4899"},"institutions":[{"id":"https://openalex.org/I172675005","display_name":"Nanyang Technological University","ror":"https://ror.org/02e7b5302","country_code":"SG","type":"education","lineage":["https://openalex.org/I172675005"]}],"countries":["SG"],"is_corresponding":false,"raw_author_name":"Roger Debreceny","raw_affiliation_strings":["Nanyang Technological University, Nanyang Avenue, Singapore, Singapore 639613"],"affiliations":[{"raw_affiliation_string":"Nanyang Technological University, Nanyang Avenue, Singapore, Singapore 639613","institution_ids":["https://openalex.org/I172675005"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5062356029","display_name":"Glen L. Gray","orcid":"https://orcid.org/0000-0002-0929-3124"},"institutions":[{"id":"https://openalex.org/I157638225","display_name":"California State University, Northridge","ror":"https://ror.org/005f5hv41","country_code":"US","type":"education","lineage":["https://openalex.org/I157638225"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Glen L. Gray","raw_affiliation_strings":["Department of Accounting and MIS, College of Business Administration and Economics, California State University at Northridge, Northridge, CA 91330-8372, USA"],"affiliations":[{"raw_affiliation_string":"Department of Accounting and MIS, College of Business Administration and Economics, California State University at Northridge, Northridge, CA 91330-8372, USA","institution_ids":["https://openalex.org/I157638225"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5062356029"],"corresponding_institution_ids":["https://openalex.org/I157638225"],"apc_list":{"value":3800,"currency":"USD","value_usd":3800},"apc_paid":null,"fwci":10.8446,"has_fulltext":false,"cited_by_count":263,"citation_normalized_percentile":{"value":0.98302723,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":90,"max":100},"biblio":{"volume":"2","issue":"1","first_page":"47","last_page":"74"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9778000116348267,"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":0.9778000116348267,"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/T11437","display_name":"Digital Platforms and Economics","score":0.9666000008583069,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"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/T10317","display_name":"Advanced Database Systems and Queries","score":0.9350000023841858,"subfield":{"id":"https://openalex.org/subfields/1705","display_name":"Computer Networks and Communications"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.7816520929336548},{"id":"https://openalex.org/keywords/world-wide-web","display_name":"World Wide Web","score":0.6416429877281189},{"id":"https://openalex.org/keywords/xbrl","display_name":"XBRL","score":0.5594995021820068},{"id":"https://openalex.org/keywords/web-standards","display_name":"Web standards","score":0.4817228615283966},{"id":"https://openalex.org/keywords/web-page","display_name":"Web page","score":0.4792197346687317},{"id":"https://openalex.org/keywords/xml","display_name":"XML","score":0.4641474485397339},{"id":"https://openalex.org/keywords/html","display_name":"HTML","score":0.4114600121974945}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.7816520929336548},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.6416429877281189},{"id":"https://openalex.org/C2777264242","wikidata":"https://www.wikidata.org/wiki/Q959950","display_name":"XBRL","level":2,"score":0.5594995021820068},{"id":"https://openalex.org/C182321512","wikidata":"https://www.wikidata.org/wiki/Q1153289","display_name":"Web standards","level":3,"score":0.4817228615283966},{"id":"https://openalex.org/C21959979","wikidata":"https://www.wikidata.org/wiki/Q36774","display_name":"Web page","level":2,"score":0.4792197346687317},{"id":"https://openalex.org/C8797682","wikidata":"https://www.wikidata.org/wiki/Q2115","display_name":"XML","level":2,"score":0.4641474485397339},{"id":"https://openalex.org/C138708601","wikidata":"https://www.wikidata.org/wiki/Q8811","display_name":"HTML","level":3,"score":0.4114600121974945}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1016/s1467-0895(00)00012-9","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1467-0895(00)00012-9","pdf_url":null,"source":{"id":"https://openalex.org/S38901890","display_name":"International Journal of Accounting Information Systems","issn_l":"1467-0895","issn":["1467-0895","1873-4723"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Accounting Information Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320308423","display_name":"American Institute of Certified Public Accountants","ror":"https://ror.org/051ev5v05"},{"id":"https://openalex.org/F4320320766","display_name":"Nanyang Technological University","ror":"https://ror.org/02e7b5302"},{"id":"https://openalex.org/F4320323900","display_name":"National Taiwan University","ror":"https://ror.org/05bqach95"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":88,"referenced_works":["https://openalex.org/W47611068","https://openalex.org/W63358062","https://openalex.org/W67129030","https://openalex.org/W99457019","https://openalex.org/W153123102","https://openalex.org/W570127270","https://openalex.org/W612332842","https://openalex.org/W649818622","https://openalex.org/W653508477","https://openalex.org/W1484554219","https://openalex.org/W1486051045","https://openalex.org/W1503202708","https://openalex.org/W1515669762","https://openalex.org/W1535627680","https://openalex.org/W1541054135","https://openalex.org/W1549189106","https://openalex.org/W1550474507","https://openalex.org/W1552169927","https://openalex.org/W1564534945","https://openalex.org/W1593455549","https://openalex.org/W1595684744","https://openalex.org/W1613836731","https://openalex.org/W1690636059","https://openalex.org/W1964038241","https://openalex.org/W1972769614","https://openalex.org/W1978780650","https://openalex.org/W1984440209","https://openalex.org/W1991183254","https://openalex.org/W1997108429","https://openalex.org/W2012133647","https://openalex.org/W2014469667","https://openalex.org/W2018679652","https://openalex.org/W2029705395","https://openalex.org/W2031636842","https://openalex.org/W2034334856","https://openalex.org/W2055883318","https://openalex.org/W2056884333","https://openalex.org/W2057240751","https://openalex.org/W2066590388","https://openalex.org/W2068912592","https://openalex.org/W2071058905","https://openalex.org/W2072541236","https://openalex.org/W2074241739","https://openalex.org/W2075644425","https://openalex.org/W2085790691","https://openalex.org/W2087921501","https://openalex.org/W2096154177","https://openalex.org/W2096599681","https://openalex.org/W2099482242","https://openalex.org/W2109332383","https://openalex.org/W2113609601","https://openalex.org/W2123684516","https://openalex.org/W2125969310","https://openalex.org/W2127382756","https://openalex.org/W2128741445","https://openalex.org/W2129261459","https://openalex.org/W2132829244","https://openalex.org/W2133109597","https://openalex.org/W2139118847","https://openalex.org/W2139533939","https://openalex.org/W2146905062","https://openalex.org/W2155048531","https://openalex.org/W2156644018","https://openalex.org/W2166378656","https://openalex.org/W2167982713","https://openalex.org/W2312455774","https://openalex.org/W2336154539","https://openalex.org/W2339401070","https://openalex.org/W2341865734","https://openalex.org/W2610934626","https://openalex.org/W2614956402","https://openalex.org/W2615894063","https://openalex.org/W2626200048","https://openalex.org/W2913117594","https://openalex.org/W3021750248","https://openalex.org/W3124257397","https://openalex.org/W4237523616","https://openalex.org/W6602603402","https://openalex.org/W6602752720","https://openalex.org/W6604064839","https://openalex.org/W6606162743","https://openalex.org/W6632847092","https://openalex.org/W6635402876","https://openalex.org/W6643398541","https://openalex.org/W6644905339","https://openalex.org/W6649482291","https://openalex.org/W6672341065","https://openalex.org/W6674391179"],"related_works":["https://openalex.org/W2633133276","https://openalex.org/W2945294679","https://openalex.org/W2541034861","https://openalex.org/W197776958","https://openalex.org/W2187263752","https://openalex.org/W2165010862","https://openalex.org/W2403142025","https://openalex.org/W1490923042","https://openalex.org/W2356446814","https://openalex.org/W2055139262"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":4},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":9},{"year":2020,"cited_by_count":8},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":9},{"year":2017,"cited_by_count":7},{"year":2016,"cited_by_count":13},{"year":2015,"cited_by_count":16},{"year":2014,"cited_by_count":19},{"year":2013,"cited_by_count":23},{"year":2012,"cited_by_count":16}],"updated_date":"2026-03-20T23:20:44.827607","created_date":"2025-10-10T00:00:00"}