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Bovee, M., et al. (2005) Fiancial Reporting and Auditing Agent with Net Knowledge (FRAANK) and eXtensible Business Reporting Language (XBRL). Joumal of Information Systems, Spring, 19-41.

has been cited by the following article:

• TITLE: The Application of XBRL in Enterprises’ Internal Control Report

  AUTHORS: Renyu Hu, Kaishi Ni

  KEYWORDS: XBRL, Taxonomy, Internal Control

  JOURNAL NAME: Theoretical Economics Letters, Vol.5 No.2, March 27, 2015

  ABSTRACT: With the broke out of Enron and the occurrence of other series of financial frauds, countries all over the world have paid more attention to corporate internal control management. This paper introduces current situation of internal control report of China’s listed companies and the development of XBRL and analyzes the advantage and feasibility of using XBRL as a disclosure measure of internal control report. Finally, we suggest setting up China’s XBRL taxonomy about internal control report, which is the core and contribution of this article.