DOI: 10.5176/978-981-08-6308-1_67
Authors: Jarupa Vipoopinyo, Said Rabah Azzam, Shikun Zhou
Abstract:
This paper presents the first stage of our proposed research work. In general, our first stage is to identify and review one of the key business reporting languages, namely, Extensible Business Reporting Language (XBRL). XBRL is an emerging standard based on XML technology, particularly to streamline a diversification of financial information throughout the world for globalised stakeholders. This paper gives an overview and discusses potential of using the current use of relevant intelligent technologies for supporting and improving XBRL for a more automated manner and to enhance usability of XBRL. Furthermore, a model of verification and validation program is created to further develop into common proof framework to improve quality of financial information and achieve a success and effectiveness of XBRL. This will lead business users and decision makers to interact with the accurate and reliable information.
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