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M. Bovee and A. Kogan, “Financial Reporting and Auditing Agent with Net Knowledge (FRAANK) and extensible Business Reporting Language (XBRL),” Journal of Information Systems, Vol. 19, No. 1, 2005, pp. 19-41. doi:10.2308/jis.2005.19.1.19

has been cited by the following article:

• TITLE: A Research on the Application of XBRL in the Independent Audit

  AUTHORS: Zhaoyang Wang

  KEYWORDS: XBRL; the Independent Audit; Audit Quality

  JOURNAL NAME: Communications and Network, Vol.5 No.3B, October 16, 2013

  ABSTRACT: XBRL (extensibility commercial language) network financial report is gradually extending in our country, which will have a far-reaching impact on independent audit. The research on the application of XBRL’s principle, operation process and the improvement of the audit process in the audit work is helpful for bringing some developing measures for independent audit based on XBRL.