{"id":"https://openalex.org/W4401072946","doi":"https://doi.org/10.2308/isys-2023-034","title":"iXBRL Adoption and the Pricing of Audit Services","display_name":"iXBRL Adoption and the Pricing of Audit Services","publication_year":2024,"publication_date":"2024-07-29","ids":{"openalex":"https://openalex.org/W4401072946","doi":"https://doi.org/10.2308/isys-2023-034"},"language":"en","primary_location":{"id":"doi:10.2308/isys-2023-034","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-2023-034","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://repository.lsu.edu/accounting_pubs/88","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5103079426","display_name":"Xu Cheng","orcid":"https://orcid.org/0000-0002-3734-0952"},"institutions":[{"id":"https://openalex.org/I82497590","display_name":"Auburn University","ror":"https://ror.org/02v80fc35","country_code":"US","type":"education","lineage":["https://openalex.org/I82497590"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Xu Cheng","raw_affiliation_strings":["Auburn University"],"affiliations":[{"raw_affiliation_string":"Auburn University","institution_ids":["https://openalex.org/I82497590"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5042318760","display_name":"Adi Masli","orcid":"https://orcid.org/0000-0002-7873-5678"},"institutions":[{"id":"https://openalex.org/I146416000","display_name":"University of Kansas","ror":"https://ror.org/001tmjg57","country_code":"US","type":"education","lineage":["https://openalex.org/I146416000"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Adi Masli","raw_affiliation_strings":["The University of Kansas"],"affiliations":[{"raw_affiliation_string":"The University of Kansas","institution_ids":["https://openalex.org/I146416000"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5040899608","display_name":"Stephanie Walton","orcid":"https://orcid.org/0000-0003-0598-0389"},"institutions":[{"id":"https://openalex.org/I121820613","display_name":"Louisiana State University","ror":"https://ror.org/05ect4e57","country_code":"US","type":"education","lineage":["https://openalex.org/I121820613"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Stephanie Walton","raw_affiliation_strings":["Louisiana State University"],"affiliations":[{"raw_affiliation_string":"Louisiana State University","institution_ids":["https://openalex.org/I121820613"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5100429679","display_name":"Mengmeng Wang","orcid":"https://orcid.org/0000-0003-0868-9335"},"institutions":[{"id":"https://openalex.org/I169335092","display_name":"University of North Carolina at Greensboro","ror":"https://ror.org/04fnxsj42","country_code":"US","type":"education","lineage":["https://openalex.org/I169335092"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Mengmeng Wang","raw_affiliation_strings":["University of North Carolina Greensboro"],"affiliations":[{"raw_affiliation_string":"University of North Carolina Greensboro","institution_ids":["https://openalex.org/I169335092"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5030505021","display_name":"Yiyang Zhang","orcid":"https://orcid.org/0000-0003-0600-3221"},"institutions":[{"id":"https://openalex.org/I161203489","display_name":"Youngstown State University","ror":"https://ror.org/038zf2n28","country_code":"US","type":"education","lineage":["https://openalex.org/I161203489"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Yiyang Zhang","raw_affiliation_strings":["Youngstown State University"],"affiliations":[{"raw_affiliation_string":"Youngstown State University","institution_ids":["https://openalex.org/I161203489"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":5,"corresponding_author_ids":["https://openalex.org/A5103079426"],"corresponding_institution_ids":["https://openalex.org/I82497590"],"apc_list":null,"apc_paid":null,"fwci":1.6434,"has_fulltext":false,"cited_by_count":3,"citation_normalized_percentile":{"value":0.87016169,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"38","issue":"3","first_page":"23","last_page":"50"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.9448999762535095,"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":0.9448999762535095,"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":0.9217000007629395,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.7416678071022034},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6416870355606079},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.3776121735572815},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.36214643716812134}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7416678071022034},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6416870355606079},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3776121735572815},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.36214643716812134}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.2308/isys-2023-034","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-2023-034","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},{"id":"pmh:oai:repository.lsu.edu:accounting_pubs-1087","is_oa":true,"landing_page_url":"https://repository.lsu.edu/accounting_pubs/88","pdf_url":null,"source":{"id":"https://openalex.org/S4210169993","display_name":"Civil War Book Review","issn_l":"1528-6592","issn":["1528-6592"],"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/P4310315936","host_organization_name":"Louisiana State University","host_organization_lineage":["https://openalex.org/P4310315936"],"host_organization_lineage_names":["Louisiana State University"],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Faculty Publications","raw_type":"text"}],"best_oa_location":{"id":"pmh:oai:repository.lsu.edu:accounting_pubs-1087","is_oa":true,"landing_page_url":"https://repository.lsu.edu/accounting_pubs/88","pdf_url":null,"source":{"id":"https://openalex.org/S4210169993","display_name":"Civil War Book Review","issn_l":"1528-6592","issn":["1528-6592"],"is_oa":true,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/P4310315936","host_organization_name":"Louisiana State University","host_organization_lineage":["https://openalex.org/P4310315936"],"host_organization_lineage_names":["Louisiana State University"],"type":"journal"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Faculty Publications","raw_type":"text"},"sustainable_development_goals":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":50,"referenced_works":["https://openalex.org/W6003277","https://openalex.org/W1466462581","https://openalex.org/W1977308492","https://openalex.org/W1978210782","https://openalex.org/W1979922354","https://openalex.org/W1981840825","https://openalex.org/W2027652500","https://openalex.org/W2035804107","https://openalex.org/W2056002708","https://openalex.org/W2060315039","https://openalex.org/W2069446933","https://openalex.org/W2073657650","https://openalex.org/W2076301348","https://openalex.org/W2081154151","https://openalex.org/W2081724247","https://openalex.org/W2092839836","https://openalex.org/W2104106937","https://openalex.org/W2107066843","https://openalex.org/W2107551989","https://openalex.org/W2157340674","https://openalex.org/W2162256707","https://openalex.org/W2163040209","https://openalex.org/W2176980768","https://openalex.org/W2183380365","https://openalex.org/W2315678552","https://openalex.org/W2616546696","https://openalex.org/W2624712002","https://openalex.org/W2729038242","https://openalex.org/W2754722461","https://openalex.org/W2784691978","https://openalex.org/W2928359989","https://openalex.org/W2951601396","https://openalex.org/W3121143499","https://openalex.org/W3121149320","https://openalex.org/W3121208486","https://openalex.org/W3121227176","https://openalex.org/W3121230084","https://openalex.org/W3122812581","https://openalex.org/W3122837395","https://openalex.org/W3123106756","https://openalex.org/W3124321936","https://openalex.org/W3124409822","https://openalex.org/W3124830097","https://openalex.org/W3125128521","https://openalex.org/W3125451367","https://openalex.org/W3125500680","https://openalex.org/W3125729824","https://openalex.org/W3126141938","https://openalex.org/W4206606391","https://openalex.org/W4386617073"],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W2748952813","https://openalex.org/W2390279801","https://openalex.org/W2358668433","https://openalex.org/W4396701345","https://openalex.org/W2376932109","https://openalex.org/W2001405890","https://openalex.org/W4396696052","https://openalex.org/W1967231687","https://openalex.org/W3101499207"],"abstract_inverted_index":{"ABSTRACT":[0],"This":[1],"study":[2],"examines":[3],"how":[4,128],"inline":[5,66],"XBRL":[6,46],"(iXBRL)":[7],"mandatory":[8],"adoption":[9,80],"impacts":[10],"audit":[11,37,40,85,96,112,115],"fees.":[12,86],"Although":[13],"iXBRL":[14,79,107,132],"can":[15],"make":[16],"financial":[17,52],"reporting":[18],"information":[19,126],"accessible":[20],"to":[21,56,131],"a":[22,101],"wide":[23],"range":[24],"of":[25,50,100],"external":[26,61],"stakeholders,":[27],"the":[28,65,93],"presentation":[29],"format":[30],"change":[31],"should":[32],"have":[33,68],"no":[34,72],"impact":[35],"on":[36,48,106,127],"pricing.":[38],"However,":[39],"firms":[41],"note":[42],"that":[43,64,78,92],"presenting":[44],"nonaudited":[45],"metadata":[47],"top":[49],"audited":[51,70],"statements":[53],"could":[54],"lead":[55],"an":[57],"expectation":[58],"gap":[59],"where":[60],"stakeholders":[62],"believe":[63],"tags":[67],"been":[69],"despite":[71],"procedures":[73],"being":[74,104],"required.":[75],"We":[76,123],"find":[77,91],"is":[81],"associated":[82],"with":[83],"higher":[84],"Upon":[87],"further":[88],"examination,":[89],"we":[90],"increase":[94],"in":[95],"fees":[97],"reflects":[98],"more":[99],"risk":[102],"premium":[103],"placed":[105],"clients":[108],"rather":[109],"than":[110],"increased":[111],"effort,":[113],"as":[114],"quality":[116],"does":[117],"not":[118],"necessarily":[119],"improve":[120],"following":[121],"adoption.":[122,133],"provide":[124],"timely":[125],"auditors":[129],"respond":[130],"JEL":[134],"Classifications:":[135],"M41;":[136],"M42;":[137],"O33.":[138]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2}],"updated_date":"2026-03-13T16:22:10.518609","created_date":"2025-10-10T00:00:00"}
