A study on relationships among accounting transparency, accounting information transparency, and XBRL

Jib Seung Hwang, Choon Seong Leem, Hyung Joon Moon

Research output: Chapter in Book/Report/Conference proceedingConference contribution

2 Citations (Scopus)

Abstract

In response to successive accounting frauds such as Enron scandal, corporate accounting transparency has been at issue all over the world. After the United States and many European countries introduced XBRL that has been developed as a tool to improve accounting transparency, XBRL is being used as a standard of financial reporting worldwide. The purpose of this paper is to present how XBRL affects corporate accounting transparency. We investigated the meaning of accounting transparency and indices to measure it. We also presented the factors for measuring accounting information transparency, and established a research model and hypotheses to analyze the relationships among accounting transparency, accounting information transparency and XBRL. Last, we carried out confirmatory factor analysis to verify the research model and analyzed the research hypotheses through LISREL.

Original languageEnglish
Title of host publicationProceedings - 3rd International Conference on Convergence and Hybrid Information Technology, ICCIT 2008
Pages502-509
Number of pages8
DOIs
Publication statusPublished - 2008 Dec 29
Event3rd International Conference on Convergence and Hybrid Information Technology, ICCIT 2008 - Busan, Korea, Republic of
Duration: 2008 Nov 112008 Nov 13

Publication series

NameProceedings - 3rd International Conference on Convergence and Hybrid Information Technology, ICCIT 2008
Volume1

Other

Other3rd International Conference on Convergence and Hybrid Information Technology, ICCIT 2008
CountryKorea, Republic of
CityBusan
Period08/11/1108/11/13

All Science Journal Classification (ASJC) codes

  • Information Systems
  • Software

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    Hwang, J. S., Leem, C. S., & Moon, H. J. (2008). A study on relationships among accounting transparency, accounting information transparency, and XBRL. In Proceedings - 3rd International Conference on Convergence and Hybrid Information Technology, ICCIT 2008 (pp. 502-509). [4682076] (Proceedings - 3rd International Conference on Convergence and Hybrid Information Technology, ICCIT 2008; Vol. 1). https://doi.org/10.1109/ICCIT.2008.221